---
title: "2706 HSN Code | HSN Code for Coal Tar Distillates in India"
description: "Know more about 2706 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2706 covering Coal Tar Distillates."
canonical: "https://busy.in/hsn/sub-chapter-2706/"
---

# HSN Sub-chapter 2706: Coal Tar Distillates

Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

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

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 27060010 | [Coal Tar](https://busy.in/hsn/hsn-27060010/) |
| 27060090 | [Other Coal Tar Distillates](https://busy.in/hsn/hsn-27060090/) |

## Frequently asked questions

### What products are classified under HSN 2706

It includes Coal Tar Distillates

### What are the e‑way bill and e‑invoice points while moving Coal Tar Distillates?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Can reverse charge ever apply to transactions involving Coal Tar Distillates?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Coal Tar Distillates are forward charge. Check the current notifications for any special cases before deciding.

### If I repair and return Coal Tar Distillates, 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 Tar Distillates 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.

### What should my invoice and records include for Coal Tar Distillates?

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.

## India's trade performance: HSN Sub-Chapter 2706 (FY 2024-25)

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

- Exports: ₹29 Cr (+36.87% YoY) — 0.0008% of India's total exports
- Imports: ₹3 Cr (−31.63% YoY) — 0.0000% of India's total imports
- Trade balance: ₹26 Cr (Surplus); surplus rank #457 of 1233 sub-chapters
- Share of Chapter 27: 0.01% of its exports; import side 0.00%
- Rank within Chapter 27: #11 of 16 by export value; import-side #15

### Key metrics

- Export CAGR: 12.23% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #966 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +83.79% in FY 2020-21
- Contribution to Ch. 27: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2706

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 | 14.53 | 0.0006% | — | 0.00% | 2.12 | 0.0001% | — | 0.00% | +12.41 | #979 |
| FY 2019-20 | 13.39 | 0.0006% | −7.85% | 0.00% | 1.14 | 0.0000% | −46.23% | 0.00% | +12.25 | #981 |
| FY 2020-21 | 24.61 | 0.0011% | +83.79% | 0.01% | 1.93 | 0.0001% | +69.30% | 0.00% | +22.68 | #918 |
| FY 2021-22 | 26.61 | 0.0008% | +8.13% | 0.01% | 213.99 | 0.0047% | +10,987.56% | 0.01% | −187.38 | #942 |
| FY 2022-23 | 18.41 | 0.0005% | −30.82% | 0.00% | 1.72 | 0.0000% | −99.20% | 0.00% | +16.69 | #990 |
| FY 2023-24 | 21.21 | 0.0006% | +15.21% | 0.00% | 4.30 | 0.0001% | +150.00% | 0.00% | +16.91 | #990 |
| FY 2024-25 | 29.03 | 0.0008% | +36.87% | 0.01% | 2.94 | 0.0000% | −31.63% | 0.00% | +26.09 | #966 |

- CAGR (7-year): exports 12.23%/yr, imports 5.60%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2706 export-import analysis

### Consistent export growth: 12.23% CAGR over 7 years

India's exports under HSN Sub-Chapter 2706 have grown at a compound annual rate of 12.23% over 7 fiscal years, rising from ₹14.53 Crore in FY 2018-19 to ₹29.03 Crore in FY 2024-25.

### HSN Sub-Chapter 2706 ranked #966 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2706 ranks #966 out of 1233 sub-chapters by total export value. Within Chapter 27, it ranks #11 of 16. By trade surplus, it ranks #457 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 2706 exports

The strongest single-year export movement for HSN Sub-Chapter 2706 was recorded in FY 2020-21, when exports surged by 83.79% over the prior year.

### India maintains a trade surplus of ₹26.09 Crore in HSN Sub-Chapter 2706 goods

In FY 2024-25, India's exports of ₹29.03 Cr exceeded imports of ₹2.94 Cr, resulting in a trade surplus of ₹26.09 Crore — ranking #457 of 1233 by surplus magnitude.

### Import growth of 5.60% CAGR signals stable import dependency for Coal Tar Distillates

India's imports under HSN Sub-Chapter 2706 have grown at 5.60% CAGR, reaching ₹2.94 Crore in FY 2024-25.

### HSN Sub-Chapter 2706 contributes 0.01% of Chapter 27 exports — ranked #11

Among the 16 sub-chapters under Chapter 27, HSN Sub-Chapter 2706 ranks #11 by export value — accounting for 0.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #15).

## 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 |
| #11 | HSN Sub-Chapter 2706: Coal Tar Distillates (this hsn sub-chapter) | ₹29 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/) |
| 2704 | [Coal coke & semi-coke](https://busy.in/hsn/sub-chapter-2704/) |
| 2705 | [Non-petroleum gases](https://busy.in/hsn/sub-chapter-2705/) |
| 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/) |