---
title: "2702 HSN Code | HSN Code for Lignite: Not Agglomerated in India"
description: "Know more about 2702 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2702 covering Lignite: Not Agglomerated."
canonical: "https://busy.in/hsn/sub-chapter-2702/"
---

# HSN Sub-chapter 2702: Lignite: Not Agglomerated

Lignite, whether or not agglomerated, excluding jet

Part of [Chapter 27: Bituminous Substances, Mineral fuel & Oils](https://busy.in/hsn/chapter-27/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 27021000 | [Lignite, not agglomerated](https://busy.in/hsn/hsn-27021000/) |
| 27022000 | [Agglomerated lignite](https://busy.in/hsn/hsn-27022000/) |

## Frequently asked questions

### What products are classified under HSN 2702

It includes Lignite: Not Agglomerated

### How are warranty replacements of Lignite: Not Agglomerated handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Can I claim ITC on inputs and services used for Lignite: Not Agglomerated?

If your outward supply of Lignite: Not Agglomerated is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Do spares or accessories of Lignite: Not Agglomerated follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### How should I document Lignite: Not Agglomerated sent for job work?

Use a delivery challan for sending Lignite: Not Agglomerated to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### What should my invoice and records include for Lignite: Not Agglomerated?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Any special steps when selling Lignite: Not Agglomerated through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

## India's trade performance: HSN Sub-Chapter 2702 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2 Cr (−86.89% YoY) — 0.0000% of India's total exports
- Imports: ₹4 Cr (+147.93% YoY) — 0.0001% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #544 of 1233 sub-chapters
- Share of Chapter 27: 0.00% of its exports; import side 0.00%
- Rank within Chapter 27: #13 of 16 by export value; import-side #14

### Key metrics

- Export CAGR: -35.70% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1122 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +51.88% in FY 2023-24
- Contribution to Ch. 27: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2702

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 Ch. 27 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 27 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 25.47 | 0.0011% | — | 0.01% | < ₹1 Crore | 0.0000% | — | 0.00% | +24.65 | #922 |
| FY 2019-20 | 31.98 | 0.0014% | +25.56% | 0.01% | < ₹1 Crore | 0.0000% | −36.59% | 0.00% | +31.46 | #898 |
| FY 2020-21 | 23.47 | 0.0011% | −26.61% | 0.01% | < ₹1 Crore | 0.0000% | +9.62% | 0.00% | +22.90 | #926 |
| FY 2021-22 | 20.33 | 0.0006% | −13.38% | 0.00% | < ₹1 Crore | 0.0000% | +66.67% | 0.00% | +19.38 | #971 |
| FY 2022-23 | 9.04 | 0.0002% | −55.53% | 0.00% | 1.93 | 0.0000% | +103.16% | 0.00% | +7.11 | #1040 |
| FY 2023-24 | 13.73 | 0.0004% | +51.88% | 0.00% | 1.69 | 0.0000% | −12.44% | 0.00% | +12.04 | #1021 |
| FY 2024-25 | 1.80 | 0.0000% | −86.89% | 0.00% | 4.19 | 0.0001% | +147.93% | 0.00% | −2.39 | #1122 |

- CAGR (7-year): exports -35.70%/yr, imports 31.24%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2702 export-import analysis

### Export decline: -35.70% CAGR over 7 years

India's exports under HSN Sub-Chapter 2702 have declined at a compound annual rate of -35.70% over 7 fiscal years, falling from ₹25.47 Crore in FY 2018-19 to ₹1.80 Crore in FY 2024-25.

### HSN Sub-Chapter 2702 ranked #1122 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2702 ranks #1122 out of 1233 sub-chapters by total export value. Within Chapter 27, it ranks #13 of 16. By trade surplus, it ranks #544 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 2702 exports

The strongest single-year export movement for HSN Sub-Chapter 2702 was recorded in FY 2023-24, when exports surged by 51.88% over the prior year.

### India records a trade deficit of ₹2.39 Crore in HSN Sub-Chapter 2702 goods

In FY 2024-25, India's imports of ₹4.19 Cr exceeded exports of ₹1.80 Cr, resulting in a trade deficit of ₹2.39 Crore — ranking #544 of 1233 by surplus magnitude.

### Import growth of 31.24% CAGR signals rising demand for Lignite: Not Agglomerated

India's imports under HSN Sub-Chapter 2702 have grown at 31.24% CAGR, reaching ₹4.19 Crore in FY 2024-25.

### HSN Sub-Chapter 2702 contributes 0.00% of Chapter 27 exports — ranked #13

Among the 16 sub-chapters under Chapter 27, HSN Sub-Chapter 2702 ranks #13 by export value — accounting for 0.00% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #14).

## Related Sub-Chapters in Chapter 27

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 2710: Petroleum oils, bituminous minerals](https://busy.in/hsn/sub-chapter-2710/) | ₹5,28,097 Cr |
| #2 | [HSN Sub-Chapter 2707: High-temperature coal tar products](https://busy.in/hsn/sub-chapter-2707/) | ₹18,089 Cr |
| #3 | [HSN Sub-Chapter 2716: Electrical energy](https://busy.in/hsn/sub-chapter-2716/) | ₹9,588 Cr |
| #4 | [HSN Sub-Chapter 2711: Petroleum gases, gaseous hydrocarbons](https://busy.in/hsn/sub-chapter-2711/) | ₹3,796 Cr |
| #5 | [HSN Sub-Chapter 2713: Petroleum residues & bitumen](https://busy.in/hsn/sub-chapter-2713/) | ₹2,275 Cr |
| #6 | [HSN Sub-Chapter 2701: Coal briquettes](https://busy.in/hsn/sub-chapter-2701/) | ₹1,835 Cr |
| #7 | [HSN Sub-Chapter 2712: Mineral waxes](https://busy.in/hsn/sub-chapter-2712/) | ₹989 Cr |
| #8 | [HSN Sub-Chapter 2708: Pitch and pitch coke](https://busy.in/hsn/sub-chapter-2708/) | ₹839 Cr |
| #9 | [HSN Sub-Chapter 2704: Coal coke & semi-coke](https://busy.in/hsn/sub-chapter-2704/) | ₹345 Cr |
| #10 | [HSN Sub-Chapter 2715: Bituminous Mixtures](https://busy.in/hsn/sub-chapter-2715/) | ₹47 Cr |
| #13 | HSN Sub-Chapter 2702: Lignite: Not Agglomerated (this hsn sub-chapter) | ₹2 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2701 | [Coal briquettes](https://busy.in/hsn/sub-chapter-2701/) |
| 2703 | [Peat products](https://busy.in/hsn/sub-chapter-2703/) |
| 2704 | [Coal coke & semi-coke](https://busy.in/hsn/sub-chapter-2704/) |
| 2705 | [Non-petroleum gases](https://busy.in/hsn/sub-chapter-2705/) |
| 2706 | [Coal Tar Distillates](https://busy.in/hsn/sub-chapter-2706/) |
| 2707 | [High-temperature coal tar products](https://busy.in/hsn/sub-chapter-2707/) |
| 2708 | [Pitch and pitch coke](https://busy.in/hsn/sub-chapter-2708/) |
| 2709 | [Crude petroleum oils](https://busy.in/hsn/sub-chapter-2709/) |
| 2710 | [Petroleum oils, bituminous minerals](https://busy.in/hsn/sub-chapter-2710/) |
| 2711 | [Petroleum gases, gaseous hydrocarbons](https://busy.in/hsn/sub-chapter-2711/) |
| 2712 | [Mineral waxes](https://busy.in/hsn/sub-chapter-2712/) |
| 2713 | [Petroleum residues & bitumen](https://busy.in/hsn/sub-chapter-2713/) |
| 2714 | [Natural bitumen & asphalt4](https://busy.in/hsn/sub-chapter-2714/) |
| 2715 | [Bituminous Mixtures](https://busy.in/hsn/sub-chapter-2715/) |
| 2716 | [Electrical energy](https://busy.in/hsn/sub-chapter-2716/) |