--- title: "HSN Code for Distilled Coal Tar Oils with Aromatic Content | Other | HSN 27079900 GST Rate" description: "Find HSN and GST Rates for 27079900 related to Distilled Coal Tar Oils with Aromatic Content | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-27079900/" --- # HSN Code 27079900: Distilled Coal Tar Oils with Aromatic Content | Other - [Section 05: Guide to HSN Section 05](https://busy.in/hsn/section-05/) - [Chapter 27: Bituminous Substances, Mineral fuel & Oils](https://busy.in/hsn/chapter-27/) - [Sub-chapter 2707: High-temperature coal tar products](https://busy.in/hsn/sub-chapter-2707/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 27079900 ? It includes Distilled Coal Tar Oils with Aromatic Content | Other ### Can we claim ITC on inputs used to trade Distilled Coal Tar Oils with Aromatic Content / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Distilled Coal Tar Oils with Aromatic Content / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Distilled Coal Tar Oils with Aromatic Content / Other; Nil for exempt items if applicable). ### Any common misclassification issue with Distilled Coal Tar Oils with Aromatic Content / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Distilled Coal Tar Oils with Aromatic Content / Other? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### How much GST applies to Distilled Coal Tar Oils with Aromatic Content / Other? Under HSN 27079900, Distilled Coal Tar Oils with Aromatic Content / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 27079900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5,550 Cr (+157.41% YoY) — 0.1508% of India's total exports - Imports: ₹7,976 Cr (−1.03% YoY) — 0.1313% of India's total imports - Trade balance: −₹2,425 Cr (Deficit); surplus rank #12454 of 12657 HSN codes - Share of Sub-Chapter 2707: 30.68% of its exports; import side 70.84% - Rank within Sub-Chapter 2707: #2 of 8 by export value; import-side #1 ### Key metrics - Export CAGR: 7.29% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #85 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +157.41% in FY 2024-25 - Contribution to Sub-Ch. 2707: 30.68% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 27079900 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 2707 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2707 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3,639.34 | 0.1593% | — | 82.08% | 310.91 | 0.0087% | — | 8.13% | +3,328.43 | #85 | | FY 2019-20 | 3,940.98 | 0.1790% | +8.29% | 84.32% | 265.34 | 0.0079% | −14.66% | 8.79% | +3,675.64 | #70 | | FY 2020-21 | 1,356.87 | 0.0631% | −65.57% | 55.38% | 1,673.44 | 0.0574% | +530.68% | 47.74% | −316.57 | #249 | | FY 2021-22 | 1,613.38 | 0.0514% | +18.90% | 28.25% | 5,507.75 | 0.1205% | +229.13% | 67.71% | −3,894.37 | #299 | | FY 2022-23 | 3,716.00 | 0.1026% | +130.32% | 21.89% | 8,288.33 | 0.1442% | +50.48% | 66.37% | −4,572.33 | #128 | | FY 2023-24 | 2,156.19 | 0.0596% | −41.98% | 13.12% | 8,058.90 | 0.1435% | −2.77% | 69.23% | −5,902.71 | #230 | | FY 2024-25 | 5,550.32 | 0.1508% | +157.41% | 30.68% | 7,975.71 | 0.1313% | −1.03% | 70.84% | −2,425.39 | #85 | - CAGR (7-year): exports 7.29%/yr, imports 71.73%/yr (consistently Deficit) ## Key trade insights: HSN Code 27079900 export-import analysis ### Consistent export growth: 7.29% CAGR over 7 years India's exports under HSN Code 27079900 have grown at a compound annual rate of 7.29% over 7 fiscal years, rising from ₹3,639.34 Crore in FY 2018-19 to ₹5,550.32 Crore in FY 2024-25. ### HSN Code 27079900 ranked #85 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 27079900 ranks #85 out of 12657 HSN codes by total export value. Within Sub-Chapter 2707, it ranks #2 of 8. By trade surplus, it ranks #12454 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 27079900 exports The strongest single-year export movement for HSN Code 27079900 was recorded in FY 2024-25, when exports surged by 157.41% over the prior year. ### India records a trade deficit of ₹2,425.39 Crore in HSN Code 27079900 goods In FY 2024-25, India's imports of ₹7,975.71 Cr exceeded exports of ₹5,550.32 Cr, resulting in a trade deficit of ₹2,425.39 Crore — ranking #12454 of 12657 by surplus magnitude. ### Import growth of 71.73% CAGR signals rising demand for Distilled Coal Tar Oils with Aromatic Content | Other India's imports under HSN Code 27079900 have grown at 71.73% CAGR, reaching ₹7,975.71 Crore in FY 2024-25. ### HSN Code 27079900 contributes 30.68% of Sub-Chapter 2707 exports — ranked #2 Among the 8 HSN codes under Sub-Chapter 2707, HSN Code 27079900 ranks #2 by export value — accounting for 30.68% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 70.84% share (rank #1). ## Related HSN Codes in Sub-Chapter 2707 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 27075000: Aromatic Hydrocarbon Mixtures](https://busy.in/hsn/hsn-27075000/) | ₹12,242 Cr | | #2 | HSN Code 27079900: Distilled Coal Tar Oils with Aromatic Content \| Other (this hsn code) | ₹5,550 Cr | | #3 | [HSN Code 27071000: Benzol (Benzene)](https://busy.in/hsn/hsn-27071000/) | ₹136 Cr | | #4 | [HSN Code 27073000: Xylol (Xylenes)](https://busy.in/hsn/hsn-27073000/) | ₹122 Cr | | #5 | [HSN Code 27074000: Naphthelene](https://busy.in/hsn/hsn-27074000/) | ₹32 Cr | | #6 | [HSN Code 27079100: Other \| Creosote Oils](https://busy.in/hsn/hsn-27079100/) | ₹7 Cr | | #7 | [HSN Code 27072000: Toluol (Toluene)](https://busy.in/hsn/hsn-27072000/) | < ₹1 Crore | | — | [HSN Code 27076000: Crude Petroleum Oils & Bituminous Minerals](https://busy.in/hsn/hsn-27076000/) | — |