Chapter 27 of the GST framework covers Mineral Fuels, Mineral Oils A, and HSN Code 27012010 specifically identifies Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal: Anthracite Agglomerated 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 - Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal: Anthracite Agglomerated. 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... | 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... | 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 27012010
The tax structure for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal: Anthracite Agglomerated under HSN Code 27012010 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 27012010?
Any business engaged in supplying Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal: Anthracite Agglomerated must apply HSN 27012010 on invoices. The Mineral Fuels, Mineral Oils A category under Chapter 27 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Looking to deal in Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal: Anthracite Agglomerated? GST registration is your first compliance requirement for HSN 27012010 goods. International traders in Mineral Fuels, Mineral Oils A products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Using HSN Code 27012010 accurately for Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal: Anthracite Agglomerated 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)
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 27012010 for accurate classification of Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal: Anthracite Agglomerated.
Yes, registered businesses can claim input tax credit on Coal; Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal - Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal: Anthracite Agglomerated purchases made under HSN 27012010. 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 - Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal: Anthracite Agglomerated 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 - Briquettes, Ovoids And Similar Solid Fuels Manufactured From Coal: Anthracite Agglomerated internationally. For domestic trade within Mineral Fuels, Mineral Oils A, GST registration is sufficient.