Chapter 27 of the GST framework covers Mineral Fuels, Mineral Oils A, and HSN Code 27011920 specifically identifies Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Steam 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: - Other Coal: Steam 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 kg..
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... | 27011910 | 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 27011920
The tax structure for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Steam Coal under HSN Code 27011920 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 27011920?
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: Steam Coal are required to mention HSN 27011920 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: - Other Coal: Steam Coal? GST registration is mandatory for collecting and remitting taxes on HSN 27011920 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
Using HSN Code 27011920 accurately for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Steam Coal avoids compliance issues and facilitates credit claims. Monitor changes to 2.50%, 2.50%, and 5.00% rates for Chapter 27 – Mineral Fuels, Mineral Oils A to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
Official GST rates for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Steam Coal under HSN 27011920 are published in government notifications and the CBIC website. Current rates are CGST 2.50%, SGST/UTGST 2.50%, and IGST 5.00%.
Yes, online marketplaces and e-commerce operators selling Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Steam Coal must mention HSN Code 27011920 on invoices. This Mineral Fuels, Mineral Oils A classification applies to all sales channels under Chapter 27.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Steam Coal under HSN 27011920.
GST rates for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Steam Coal and other Mineral Fuels, Mineral Oils A products under Chapter 27 may change through GST Council recommendations. Monitor official notifications to stay updated on 2.50%, 2.50%, and 5.00% revisions.