---
title: "2704 HSN Code | HSN Code for Coal coke & semi-coke in India"
description: "Know more about 2704 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2704 covering Coal coke & semi-coke."
canonical: "https://busy.in/hsn/sub-chapter-2704/"
---

# HSN Sub-chapter 2704: Coal coke & semi-coke

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

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 |
| --- | --- |
| 27040010 | [Coke & semi-coke: Retort carbon](https://busy.in/hsn/hsn-27040010/) |
| 27040020 | [Coke & semi-coke: Lignite/peat](https://busy.in/hsn/hsn-27040020/) |
| 27040030 | [Hard Coke of Coal](https://busy.in/hsn/hsn-27040030/) |
| 27040040 | [Soft Coke of Coal](https://busy.in/hsn/hsn-27040040/) |
| 27040090 | [Other Coke & Semi-Coke](https://busy.in/hsn/hsn-27040090/) |

## Frequently asked questions

### What products are classified under HSN 2704

It includes Coal coke & semi-coke

### If I repair and return Coal coke & semi-coke, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Any special steps when selling Coal coke & semi-coke 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.

### Do spares or accessories of Coal coke & semi-coke 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.

### What should my invoice and records include for Coal coke & semi-coke?

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.

### Is the composition scheme suitable if I mainly trade Coal coke & semi-coke?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

## India's trade performance: HSN Sub-Chapter 2704 (FY 2024-25)

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

- Exports: ₹345 Cr (−9.83% YoY) — 0.0093% of India's total exports
- Imports: ₹12,974 Cr (+12.20% YoY) — 0.2128% of India's total imports
- Trade balance: −₹12,629 Cr (Deficit); surplus rank #1163 of 1233 sub-chapters
- Share of Chapter 27: 0.06% of its exports; import side 0.70%
- Rank within Chapter 27: #9 of 16 by export value; import-side #6

### Key metrics

- Export CAGR: 7.76% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #600 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +762.25% in FY 2021-22
- Contribution to Ch. 27: 0.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2704

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 | 220.58 | 0.0096% | — | 0.07% | 12,091.97 | 0.3367% | — | 1.03% | −11,871.39 | #593 |
| FY 2019-20 | 238.36 | 0.0108% | +8.06% | 0.08% | 6,116.61 | 0.1823% | −49.42% | 0.56% | −5,878.25 | #563 |
| FY 2020-21 | 485.44 | 0.0226% | +103.66% | 0.24% | 4,482.60 | 0.1538% | −26.71% | 0.61% | −3,997.16 | #433 |
| FY 2021-22 | 4,185.73 | 0.1334% | +762.25% | 0.81% | 8,104.83 | 0.1773% | +80.81% | 0.56% | −3,919.10 | #139 |
| FY 2022-23 | 1,556.67 | 0.0430% | −62.81% | 0.19% | 13,642.21 | 0.2373% | +68.32% | 0.65% | −12,085.54 | #294 |
| FY 2023-24 | 383.05 | 0.0106% | −75.39% | 0.05% | 11,563.73 | 0.2059% | −15.24% | 0.64% | −11,180.68 | #577 |
| FY 2024-25 | 345.39 | 0.0093% | −9.83% | 0.06% | 12,973.96 | 0.2128% | +12.20% | 0.70% | −12,628.57 | #600 |

- CAGR (7-year): exports 7.76%/yr, imports 1.18%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 2704 export-import analysis

### Consistent export growth: 7.76% CAGR over 7 years

India's exports under HSN Sub-Chapter 2704 have grown at a compound annual rate of 7.76% over 7 fiscal years, rising from ₹220.58 Crore in FY 2018-19 to ₹345.39 Crore in FY 2024-25.

### HSN Sub-Chapter 2704 ranked #600 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2704 ranks #600 out of 1233 sub-chapters by total export value. Within Chapter 27, it ranks #9 of 16. By trade surplus, it ranks #1163 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 2704 exports

The strongest single-year export movement for HSN Sub-Chapter 2704 was recorded in FY 2021-22, when exports surged by 762.25% over the prior year.

### India records a trade deficit of ₹12,628.57 Crore in HSN Sub-Chapter 2704 goods

In FY 2024-25, India's imports of ₹12,973.96 Cr exceeded exports of ₹345.39 Cr, resulting in a trade deficit of ₹12,628.57 Crore — ranking #1163 of 1233 by surplus magnitude.

### Import growth of 1.18% CAGR signals stable import dependency for Coal coke & semi-coke

India's imports under HSN Sub-Chapter 2704 have grown at 1.18% CAGR, reaching ₹12,973.96 Crore in FY 2024-25.

### HSN Sub-Chapter 2704 contributes 0.06% of Chapter 27 exports — ranked #9

Among the 16 sub-chapters under Chapter 27, HSN Sub-Chapter 2704 ranks #9 by export value — accounting for 0.06% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.70% share (rank #6).

## 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 (this hsn sub-chapter) | ₹345 Cr |
| #10 | [HSN Sub-Chapter 2715: Bituminous Mixtures](https://busy.in/hsn/sub-chapter-2715/) | ₹47 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 2701 | [Coal briquettes](https://busy.in/hsn/sub-chapter-2701/) |
| 2702 | [Lignite: Not Agglomerated](https://busy.in/hsn/sub-chapter-2702/) |
| 2703 | [Peat products](https://busy.in/hsn/sub-chapter-2703/) |
| 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/) |