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)

How many digits of HSN Code 27011210 should I mention on invoices?

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.

Can I 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?

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.

What is the difference between CGST and IGST for HSN 27011210?

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.

Is Import Export Code necessary for trading Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated : Bituminous Coal:Coking Coal domestically?

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.

More HSN codes from Chapter 27

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