HSN code · Customs Tariff of India · GST rate
27011290 is the 8-digit HSN code for “Bituminous coal: Other”: tariff item 2701 12 90 under heading 2701 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 27Heading 2701Sub-heading 2701 12Tariff item 2701 12 90
Bituminous coal: Other
Tariff item 2701 12 90 · Heading 2701 · Chapter 27, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
270112908 digits: 27 + 01 + 12 + 902701 12 90OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 27 covers mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes. It sits in Section V, mineral products.
Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
Bituminous coal. Between the heading and this item the tariff also prints the line “Coal, whether or not pulverised, but not agglomerated”.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 27011290 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entry that cites 2701 (this code's heading) | |||
| Schedule II, S. No. 23Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 2701 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
| Entries for particular goods in chapter 27 | |||
| Schedule I, S. No. 204Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 27 | Bio-gas | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 2701, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 270112, goes on B2B tax invoices.
Many businesses show the full 27011290, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 2 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 2701, coal; briquettes, ovoids and similar solid fuels manufactured from coal. The codes below sit closest to 27011290 in the Customs Tariff of India: the other tariff items under heading 2701. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
27011210Tariff item 2701 12 1027011910Tariff item 2701 19 1027011920Tariff item 2701 19 2027011990Tariff item 2701 19 9027012010Tariff item 2701 20 1027012090Tariff item 2701 20 9027011100Tariff item 2701 11 0027011290, this page's code, is tariff item 2701 12 90 under the same heading. One of the codes listed shares its sub-heading, 2701 12.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%: Schedule II, S. No. 23 (18%); Schedule I, S. No. 204 (5%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 2701 or 270112; many businesses use the full 27011290.
Tariff item 2701 12 90 of the Customs Tariff of India, First Schedule: “Other”, under sub-heading 2701 12 (“Bituminous coal”), the line “Coal, whether or not pulverised, but not agglomerated”, heading 2701 (“Coal; briquettes, ovoids and similar solid fuels manufactured from coal”), in chapter 27 (mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes), Section V (mineral products). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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