GST rates and HSN code for Coal.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Fish and crustaceans, molluscs and other aquatic invertebrates | Coalfish (Pollachius Virens) | 03047300 | 5% | – | 15/11/2017 | – |
| Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Coalfish (Pollachius Virens) | 03026300 | Nil | – | 01/07/2017 | – | |
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon – Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon: Retort Carbon (Gas Carbon) | 27040010 | 5% | – | 01/07/2017 | – |
| Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal – Coal, Whether Or Not Pulverised, But Not Agglomerated: | 2701 | 5% | Rs.400 per tonne | 01/07/2017 | – | |
| Coal Gas, Water Gas, Producer Gas And Similar Gases, Other Than Petroleum Gases And Other Gaseous Hydrocarbons | 2705 | 5% | – | 01/07/2017 | – | |
| Pitch And Pitch Coke, Obtained From Coal Tar Or From Other Mineral Tars – Pitch Coke | 27082000 | 18% | – | 01/07/2017 | – | |
| Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon – Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon: Soft Coke Of Coal | 27040040 | 5% | – | 01/07/2017 | – | |
| Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal – Coal, Whether Or Not Pulverised, But Not Agglomerated: Anthracite | 27011100 | 5% | Rs.400 per tonne | 01/07/2017 | – | |
| Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon | 2704 | 5% | – | 01/07/2017 | – | |
| 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 Other Aromatic Hydrocarbon Mixtures Of Which 65% Or More By Volume | 27075000 | 18% | – | 01/07/2017 | – | |
| Coke And Semi-Coke Of Coal, Of Lignite Or Of Peat, Whether Or Not Agglomerated; Retort Carbon | 270400 | 5% | – | 01/07/2017 | – | |
| Tar Distilled From Coal, From Lignite Or From Peat And Other Mineral Tars, Whether Or Not Dehydrated Or Partially Distilled, Including Reconstituted Tars – Tar Distilled From Coal, From Lignite Or From Peat And Other Mineral Tars, Whether Or Not Dehydrate | 27060010 | 18% | – | 15/11/2017 1/07/2017 | – | |
| 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 – Other: Creosote Oils | 27079100 | 18% | – | 01/07/2017 | – | |
| 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 | 2707 | 18% | – | 01/07/2017 | – | |
| Pitch And Pitch Coke, Obtained From Coal Tar Or From Other Mineral Tars – Pitch: Obtained By Blending With Creosote Oil Or Other Coal Tar Distillates | 27081010 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Other Lifting, Handling, Loading Or Unloading Machinery (For Example, Lifts, Escalators, Conveyors, Teleferics) – Other Machinery : For Coal Handling | 84289010 | 18% | – | 15/11/2017 | – |
| Other Moving, Grading, Levelling, Scraping, Excavating, Tamping, Compacting, Extracting Or Boring Machinery, For Earth, Minerals Or Ores; Piledrivers And Pile-Extractors; Snow-Ploughs And Snow-Blowers – Coal Or Rock Cutters And Tunneling Machinery: Other | 84303900 | 18% | – | 15/11/2017 | – | |
| Other Moving, Grading, Levelling, Scraping, Excavating, Tamping, Compacting, Extracting Or Boring Machinery, For Earth, Minerals Or Ores; Piledrivers And Pile-Extractors; Snow-Ploughs And Snow-Blowers – Coal Or Rock Cutters And Tunneling Machinery: Self-P | 84303110 | 18% | – | 15/11/2017 | – | |
| Articles of stone, plaster, cement, asbestos, mica or similar materials | Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) | 6807 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Articles Of Asphalt Or Of Similar Material (For Example, Petroleum Bitumen Or Coal Tar Pitch) In-Rolls: Tarfelt Roofing | 68071010 | 18% | – | 15/11/2017 – 1/07/2017 | – |
The term “coal” might seem straightforward, but in the realm of HSN (Harmonized System of Nomenclature) codes and GST, it encompasses a variety of products and related machinery. Correctly identifying the HSN code for coal or coal-related items is crucial for businesses to ensure accurate GST compliance. This blog post aims to demystify the “Coal HSN Code” by exploring the different classifications and their associated GST rates.
The primary HSN codes for coal and its direct derivatives fall under Chapter 27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. This chapter covers the raw material and its immediate processed forms.
Beyond the fuel itself, “coal” also appears in the description of certain machinery and manufactured articles:
The general HSN code for unpulverised coal is 2701.
Anthracite coal (HSN 27011100) attracts a 5% GST rate plus a Cess of Rs. 400 per tonne.
Coal gas is covered under HSN code 2705, with a 5% GST rate.
Coalfish is classified under Chapter 03, related to fish. Fresh coalfish (HSN 03026300) has a Nil GST rate.
Self-propelled coal cutting machinery is classified under HSN code 84303110.
Most GST rates for coal and its derivatives became effective on 01/07/2017.
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