27011990 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: Other, 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: Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.025, SGST/UTGST at 0.025 for local transactions, and IGST at 0.05 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... 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... 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 27011990

The tax structure for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Other under HSN Code 27011990 follows a dual taxation model. CGST is levied at 0.025 and SGST/UTGST at 0.025 for intrastate sales. Interstate transactions attract IGST at 0.05. 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 27011990?

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: Other are required to mention HSN 27011990 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: Other? Complete GST registration to legally collect taxes on goods under HSN 27011990. 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

Accurate HSN Code 27011990 usage for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Other simplifies reconciliation and protects against penalties. Keep current with 0.025, 0.025, and 0.05 updates for Chapter 27 – Mineral Fuels, Mineral Oils A to ensure ongoing compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 27011990 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 27011990 for accurate classification of Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Other.

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: - Other Coal: Other 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: - Other Coal: Other purchases made under HSN 27011990. Ensure your supplier mentions correct HSN code and GST rates (0.025, 0.025) on the invoice.

What is the difference between CGST and IGST for HSN 27011990?

CGST at 0.025 plus SGST/UTGST at 0.025 applies when Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Coal, Whether Or Not Pulverised, But Not Agglomerated: - Other Coal: Other is sold within the same state. IGST at 0.05 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: - Other Coal: Other 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: - Other Coal: Other internationally. For domestic trade within Mineral Fuels, Mineral Oils A, GST registration is sufficient.

More HSN codes from Chapter 27

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