---
title: "2708 HSN Code | HSN Code for Pitch and pitch coke in India"
description: "Know more about 2708 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 2708 covering Pitch and pitch coke."
canonical: "https://busy.in/hsn/sub-chapter-2708/"
---

# HSN Sub-chapter 2708: Pitch and pitch coke

Pitch and pitch coke, obtained from coal tar or from other mineral tars

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 |
| --- | --- |
| 27081010 | [Pitch with Creosote Oil](https://busy.in/hsn/hsn-27081010/) |
| 27081090 | [Pitch \| Other](https://busy.in/hsn/hsn-27081090/) |
| 27082000 | [Pitch Coke](https://busy.in/hsn/hsn-27082000/) |

## Frequently asked questions

### What products are classified under HSN 2708

It includes Pitch and pitch coke

### What misclassification mistakes happen with Pitch and pitch coke?

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 special steps when selling Pitch and pitch 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.

### What are the e‑way bill and e‑invoice points while moving Pitch and pitch coke?

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.

### How should I document Pitch and pitch coke sent for job work?

Use a delivery challan for sending Pitch and pitch coke 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.

### How do I bill a kit or combo that includes Pitch and pitch coke?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

## India's trade performance: HSN Sub-Chapter 2708 (FY 2024-25)

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

- Exports: ₹839 Cr (+32.02% YoY) — 0.0226% of India's total exports
- Imports: ₹198 Cr (+15.23% YoY) — 0.0033% of India's total imports
- Trade balance: ₹640 Cr (Surplus); surplus rank #233 of 1233 sub-chapters
- Share of Chapter 27: 0.15% of its exports; import side 0.01%
- Rank within Chapter 27: #8 of 16 by export value; import-side #10

### Key metrics

- Export CAGR: 33.37% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #418 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +835.27% in FY 2022-23
- Contribution to Ch. 27: 0.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 2708

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 | 149.01 | 0.0065% | — | 0.04% | 584.63 | 0.0163% | — | 0.05% | −435.62 | #649 |
| FY 2019-20 | 85.79 | 0.0039% | −42.43% | 0.03% | 215.83 | 0.0064% | −63.08% | 0.02% | −130.04 | #753 |
| FY 2020-21 | 104.64 | 0.0049% | +21.97% | 0.05% | 109.62 | 0.0038% | −49.21% | 0.01% | −4.98 | #711 |
| FY 2021-22 | 71.09 | 0.0023% | −32.06% | 0.01% | 158.92 | 0.0035% | +44.97% | 0.01% | −87.83 | #830 |
| FY 2022-23 | 664.88 | 0.0184% | +835.27% | 0.08% | 273.66 | 0.0048% | +72.20% | 0.01% | +391.22 | #445 |
| FY 2023-24 | 635.14 | 0.0176% | −4.47% | 0.09% | 172.10 | 0.0031% | −37.11% | 0.01% | +463.04 | #466 |
| FY 2024-25 | 838.54 | 0.0226% | +32.02% | 0.15% | 198.31 | 0.0033% | +15.23% | 0.01% | +640.23 | #418 |

- CAGR (7-year): exports 33.37%/yr, imports -16.49%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 2708 export-import analysis

### Consistent export growth: 33.37% CAGR over 7 years

India's exports under HSN Sub-Chapter 2708 have grown at a compound annual rate of 33.37% over 7 fiscal years, rising from ₹149.01 Crore in FY 2018-19 to ₹838.54 Crore in FY 2024-25.

### HSN Sub-Chapter 2708 ranked #418 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 2708 ranks #418 out of 1233 sub-chapters by total export value. Within Chapter 27, it ranks #8 of 16. By trade surplus, it ranks #233 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 2708 exports

The strongest single-year export movement for HSN Sub-Chapter 2708 was recorded in FY 2022-23, when exports surged by 835.27% over the prior year.

### India maintains a trade surplus of ₹640.23 Crore in HSN Sub-Chapter 2708 goods

In FY 2024-25, India's exports of ₹838.54 Cr exceeded imports of ₹198.31 Cr, resulting in a trade surplus of ₹640.23 Crore — ranking #233 of 1233 by surplus magnitude.

### Import growth of -16.49% CAGR signals stable import dependency for Pitch and pitch coke

India's imports under HSN Sub-Chapter 2708 have grown at -16.49% CAGR, reaching ₹198.31 Crore in FY 2024-25.

### HSN Sub-Chapter 2708 contributes 0.15% of Chapter 27 exports — ranked #8

Among the 16 sub-chapters under Chapter 27, HSN Sub-Chapter 2708 ranks #8 by export value — accounting for 0.15% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #10).

## 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 (this hsn sub-chapter) | ₹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/) |
| 2707 | [High-temperature coal tar products](https://busy.in/hsn/sub-chapter-2707/) |
| 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/) |