27011910 is the designated HSN classification for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Coking Coal, categorized under Chapter 27 – Mineral Fuels, Mineral Oils A in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Coking Coal must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 2.50%, SGST/UTGST at 2.50% for local transactions, and IGST at 5.00% for interstate supplies. Quantities are measured in kg. for billing purposes.
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... | 27011210 | Coal; Briquettes, Ovoids And Similar Solid Fuels M... | 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... | 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 27011910
The tax structure for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Coking Coal under HSN Code 27011910 follows a dual taxation model. CGST is levied at 2.50% and SGST/UTGST at 2.50% for intrastate sales. Interstate transactions attract IGST at 5.00%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 27 – Mineral Fuels, Mineral Oils A.
Who Should Use HSN Code 27011910?
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: - Other Coal: Coking Coal are required to mention HSN 27011910 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
Planning to trade in Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Coking Coal? Complete GST registration to legally collect taxes on goods under HSN 27011910. Businesses importing or exporting Mineral Fuels, Mineral Oils A products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Correct HSN Code 27011910 application for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Coking Coal ensures smooth input credit utilization and assessment processes. Track 2.50%, 2.50%, and 5.00% rate changes for Chapter 27 – Mineral Fuels, Mineral Oils A through official notifications for continuous 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 27011910 for accurate classification of Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other 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: - Other Coal: Coking Coal purchases made under HSN 27011910. 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: - Other 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: - Other Coal: Coking Coal internationally. For domestic trade within Mineral Fuels, Mineral Oils A, GST registration is sufficient.