HSN Code 27040090 represents Other Coke & Semi-Coke under GST classification. This code helps businesses identify Other Coke & Semi-Coke correctly for billing, taxation, and trade. With HSN Code 27040090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Coke & Semi-Coke.
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HSN Code 27040090 relates to the following description.
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Other
2.5%
2.5%
5%
0%
Description of Goods
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Other
Chapter
27 - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Sub Chapter
2704 - Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Other Coke & Semi-Coke does not include products with the following descriptions.
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Retort carbon (gas carbon)
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Coke and semi-coke of lignite or of peat
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Hard coke of coal
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Soft coke of coal
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Retort carbon (gas carbon)
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Coke and semi-coke of lignite or of peat
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Hard coke of coal
Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : Soft coke of coal
India’s Exports
FY 2024-25₹133 Cr
0.0036% of India’s total exports
India’s Imports
FY 2024-25₹11,995 Cr
0.1974% of India’s total imports
Trade Balance
FY 2024-25−₹11,862 Cr
Surplus rank #12614 of 12657 HSN codes
% of Sub-Chapter 2704
FY 2024-2538.52%
Share of Sub-Chapter 2704’s total exports in FY 2024-25
Import side: 92.46% of Sub-Chapter 2704’s imports
Rank Within Sub-Chapter 2704
FY 2024-25#2 of 5
Position by export value among HSN codes in Sub-Chapter 2704
Import-side rank: #1 of 5
At a glance
83.63%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#2302
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+945.90%
Peak Growth Year
FY 2021-22 · strongest single-year move
38.52%
Contribution to Sub-Ch. 2704
Share of Sub-Chapter 2704 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−11,806.17
Exports
3.47 ₹ Cr
0.0002% share
— YoY
1.57% of Sub-Ch. 2704
Imports
11,809.64 ₹ Cr
0.3295% share
— YoY
97.67% of Sub-Ch. 2704
Balance
−5,643.44
Exports
1.98 ₹ Cr
0.0001% share
−42.94% YoY
0.83% of Sub-Ch. 2704
Imports
5,645.42 ₹ Cr
0.1686% share
−52.20% YoY
92.30% of Sub-Ch. 2704
Balance
−4,010.42
Exports
4.27 ₹ Cr
0.0002% share
+115.66% YoY
0.88% of Sub-Ch. 2704
Imports
4,014.69 ₹ Cr
0.1378% share
−28.89% YoY
89.56% of Sub-Ch. 2704
Balance
−7,262.81
Exports
44.66 ₹ Cr
0.0014% share
+945.90% YoY
1.07% of Sub-Ch. 2704
Imports
7,307.47 ₹ Cr
0.1599% share
+82.02% YoY
90.16% of Sub-Ch. 2704
Balance
−12,831.80
Exports
34.98 ₹ Cr
0.0010% share
−21.67% YoY
2.25% of Sub-Ch. 2704
Imports
12,866.78 ₹ Cr
0.2238% share
+76.08% YoY
94.32% of Sub-Ch. 2704
Balance
−11,021.48
Exports
189.10 ₹ Cr
0.0052% share
+440.59% YoY
49.37% of Sub-Ch. 2704
Imports
11,210.58 ₹ Cr
0.1996% share
−12.87% YoY
96.95% of Sub-Ch. 2704
Balance
−11,862.11
Exports
133.04 ₹ Cr
0.0036% share
−29.65% YoY
38.52% of Sub-Ch. 2704
Imports
11,995.15 ₹ Cr
0.1974% share
+7.00% YoY
92.46% of Sub-Ch. 2704
CAGR · 7-Year
Exports
83.63% /yr
Imports
0.26% /yr
reference, FY 2024-25
Export
₹345.39 Cr
Import
₹12,973.96 Cr
Trade Balance
−12,628.57
India's exports under HSN Code 27040090 have grown at a compound annual rate of 83.63% over 7 fiscal years, rising from ₹3.47 Crore in FY 2018-19 to ₹133.04 Crore in FY 2024-25.
In FY 2024-25, HSN Code 27040090 ranks #2302 out of 12657 HSN codes by total export value. Within Sub-Chapter 2704, it ranks #2 of 5. By trade surplus, it ranks #12614 of 12657.
The strongest single-year export movement for HSN Code 27040090 was recorded in FY 2021-22, when exports surged by 945.90% over the prior year.
In FY 2024-25, India's imports of ₹11,995.15 Cr exceeded exports of ₹133.04 Cr, resulting in a trade deficit of ₹11,862.11 Crore — ranking #12614 of 12657 by surplus magnitude.
India's imports under HSN Code 27040090 have grown at 0.26% CAGR, reaching ₹11,995.15 Crore in FY 2024-25.
Among the 5 HSN codes under Sub-Chapter 2704, HSN Code 27040090 ranks #2 by export value — accounting for 38.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 92.46% share (rank #1).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 27040090 and GST compliance.
It includes Other Coke & Semi-Coke
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Coke & Semi-Coke; Nil for exempt items if applicable).
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 27040090, Other Coke & Semi-Coke attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.