---
title: "2707 HSN Code | HSN Code for High-temperature coal tar products in India"
description: "Know more about 2707 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2707 covering High-temperature coal tar products."
canonical: "https://busy.in/hsn/sub-chapter-2707/"
---

# HSN Sub-chapter 2707: High-temperature coal tar products

Oils and other products of the distillation of high temperature coal tar similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents

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 |
| --- | --- |
| 27071000 | [Benzol (Benzene)](https://busy.in/hsn/hsn-27071000/) |
| 27072000 | [Toluol (Toluene)](https://busy.in/hsn/hsn-27072000/) |
| 27073000 | [Xylol (Xylenes)](https://busy.in/hsn/hsn-27073000/) |
| 27074000 | [Naphthelene](https://busy.in/hsn/hsn-27074000/) |
| 27075000 | [Aromatic Hydrocarbon Mixtures](https://busy.in/hsn/hsn-27075000/) |
| 27076000 | [Crude Petroleum Oils & Bituminous Minerals](https://busy.in/hsn/hsn-27076000/) |
| 27079100 | [Other \| Creosote Oils](https://busy.in/hsn/hsn-27079100/) |
| 27079900 | [Distilled Coal Tar Oils with Aromatic Content \| Other](https://busy.in/hsn/hsn-27079900/) |

## Frequently asked questions

### What products are classified under HSN 2707

It includes High-temperature coal tar products

### Does MRP, weight or pack size change GST treatment for High-temperature coal tar products?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### What misclassification mistakes happen with High-temperature coal tar products?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Any import/export nuance for High-temperature coal tar products?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Does packaging or branding change how GST applies to High-temperature coal tar products?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If High-temperature coal tar products is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### Is the composition scheme suitable if I mainly trade High-temperature coal tar products?

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 2707 (FY 2024-25)

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

- Exports: ₹18,089 Cr (+10.06% YoY) — 0.4884% of India's total exports
- Imports: ₹11,258 Cr (−3.29% YoY) — 0.1846% of India's total imports
- Trade balance: ₹6,831 Cr (Surplus); surplus rank #50 of 1233 sub-chapters
- Share of Chapter 27: 3.20% of its exports; import side 0.61%
- Rank within Chapter 27: #2 of 16 by export value; import-side #7

### Key metrics

- Export CAGR: 26.41% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #28 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +197.26% in FY 2022-23
- Contribution to Ch. 27: 3.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2707

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 | 4,433.92 | 0.1932% | — | 1.32% | 3,825.49 | 0.1065% | — | 0.33% | +608.43 | #94 |
| FY 2019-20 | 4,673.84 | 0.2116% | +5.41% | 1.55% | 3,017.93 | 0.0900% | −21.11% | 0.28% | +1,655.91 | #86 |
| FY 2020-21 | 2,450.23 | 0.1139% | −47.58% | 1.23% | 3,505.41 | 0.1203% | +16.15% | 0.48% | −1,055.18 | #163 |
| FY 2021-22 | 5,711.55 | 0.1820% | +133.10% | 1.10% | 8,134.53 | 0.1780% | +132.06% | 0.56% | −2,422.98 | #98 |
| FY 2022-23 | 16,978.09 | 0.4689% | +197.26% | 2.09% | 12,487.25 | 0.2172% | +53.51% | 0.60% | +4,490.84 | #27 |
| FY 2023-24 | 16,435.68 | 0.4543% | −3.19% | 2.27% | 11,640.83 | 0.2073% | −6.78% | 0.64% | +4,794.85 | #31 |
| FY 2024-25 | 18,088.93 | 0.4884% | +10.06% | 3.20% | 11,258.21 | 0.1846% | −3.29% | 0.61% | +6,830.72 | #28 |

- CAGR (7-year): exports 26.41%/yr, imports 19.71%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2707 export-import analysis

### Consistent export growth: 26.41% CAGR over 7 years

India's exports under HSN Sub-Chapter 2707 have grown at a compound annual rate of 26.41% over 7 fiscal years, rising from ₹4,433.92 Crore in FY 2018-19 to ₹18,088.93 Crore in FY 2024-25.

### HSN Sub-Chapter 2707 ranked #28 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2707 ranks #28 out of 1233 sub-chapters by total export value. Within Chapter 27, it ranks #2 of 16. By trade surplus, it ranks #50 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 2707 exports

The strongest single-year export movement for HSN Sub-Chapter 2707 was recorded in FY 2022-23, when exports surged by 197.26% over the prior year.

### India maintains a trade surplus of ₹6,830.72 Crore in HSN Sub-Chapter 2707 goods

In FY 2024-25, India's exports of ₹18,088.93 Cr exceeded imports of ₹11,258.21 Cr, resulting in a trade surplus of ₹6,830.72 Crore — ranking #50 of 1233 by surplus magnitude.

### Import growth of 19.71% CAGR signals rising demand for High-temperature coal tar products

India's imports under HSN Sub-Chapter 2707 have grown at 19.71% CAGR, reaching ₹11,258.21 Crore in FY 2024-25.

### HSN Sub-Chapter 2707 contributes 3.20% of Chapter 27 exports — ranked #2

Among the 16 sub-chapters under Chapter 27, HSN Sub-Chapter 2707 ranks #2 by export value — accounting for 3.20% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.61% share (rank #7).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 2706 | [Coal Tar Distillates](https://busy.in/hsn/sub-chapter-2706/) |
| 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/) |