Chapter 27 of the GST framework covers Mineral Fuels, Mineral Oils A, and HSN Code 27011210 specifically identifies Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated : Bituminous Coal:Coking Coal for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated : Bituminous Coal:Coking Coal. Tax rates applicable include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00% for interstate movements. The standard unit of measurement is N.a.
HSN Codes under Chapter 27 – Mineral Fuels, Mineral Oils A
Below are related HSN codes from Chapter 27 – Mineral Fuels, Mineral Oils A for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Mineral Fuels, Mineral Oils A... | 27011100 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 2.50% | 2.50% | 5.00% |
| Mineral Fuels, Mineral Oils A... | 27011200 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 2.50% | 2.50% | 5.00% |
| Mineral Fuels, Mineral Oils A... | 27011290 | Coal; Briquettes, Ovoids And Similar Solid Fuels M... | 0.025 | 0.025 | 0.05 |
| Mineral Fuels, Mineral Oils A... | 27011910 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 2.50% | 2.50% | 5.00% |
| Mineral Fuels, Mineral Oils A... | 27011920 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 2.50% | 2.50% | 5.00% |
| Mineral Fuels, Mineral Oils A... | 27011990 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 0.025 | 0.025 | 0.05 |
| Mineral Fuels, Mineral Oils A... | 27012010 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 2.50% | 2.50% | 5.00% |
| Mineral Fuels, Mineral Oils A... | 27012090 | Coal; Briquettes, Ovoids And Similar Solid Fuels ... | 0.025 | 0.025 | 0.05 |
| Mineral Fuels, Mineral Oils A... | 27021000 | Lignite, Whether Or Not Agglomerated, Excluding Je... | 0.025 | 0.025 | 0.05 |
| Mineral Fuels, Mineral Oils A... | 27022000 | Lignite, Whether Or Not Agglomerated, Excluding Je... | 0.025 | 0.025 | 0.05 |
GST Rates for HSN 27011210
Goods classified as Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated : Bituminous Coal:Coking Coal under HSN 27011210 are taxed based on transaction type. Local sales attract CGST at 2.50% plus SGST/UTGST at 2.50%. For supplies crossing state boundaries, IGST at 5.00% applies. Documentation must reflect N.a as the measurement standard for Chapter 27 – Mineral Fuels, Mineral Oils A products.
Who Should Use HSN Code 27011210?
Manufacturers, wholesalers, retailers, and exporters dealing in Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated : Bituminous Coal:Coking Coal are required to mention HSN 27011210 on all tax documents. This classification under Mineral Fuels, Mineral Oils A applies to businesses of all sizes operating within Chapter 27. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Starting a business involving Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated : Bituminous Coal:Coking Coal? GST registration is mandatory for collecting and remitting taxes on HSN 27011210 goods. Companies planning international trade within Mineral Fuels, Mineral Oils A must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate HSN Code 27011210 usage for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated : Bituminous Coal:Coking Coal simplifies reconciliation and protects against penalties. Keep current with 2.50%, 2.50%, and 5.00% updates for Chapter 27 – Mineral Fuels, Mineral Oils A to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 27011210 for accurate classification of Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated : Bituminous Coal:Coking Coal.
Yes, registered businesses can claim input tax credit on Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated : Bituminous Coal:Coking Coal purchases made under HSN 27011210. Ensure your supplier mentions correct HSN code and GST rates (2.50%, 2.50%) on the invoice.
CGST at 2.50% plus SGST/UTGST at 2.50% applies when Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated : Bituminous Coal:Coking Coal is sold within the same state. IGST at 5.00% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated : Bituminous Coal:Coking Coal internationally. For domestic trade within Mineral Fuels, Mineral Oils A, GST registration is sufficient.