Coal (anthracite, bituminous and steam coal), lignite and peat.
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Coal falls under HSN 2701, in chapter 27 (Mineral fuels and oils).
Coal moved up from 5% to 18% on 22 September 2025, the change that replaced the compensation cess coal used to carry. Lignite (2702) and peat (2703) moved with it. Coke and semi coke made from coal are heading 2704.
| Code | Description |
|---|---|
| 270111 | Anthracite |
| 270112 | Bituminous coal (coking and non coking) |
| 270119 | Other coal |
| 270120 | Briquettes and similar solid fuels made from coal |
| 270210 | Lignite, not agglomerated |
The GST rate on coal is 18%. Before 22 September 2025 it was 5%. 18% on coal, briquettes, lignite and peat (5% plus compensation cess before 22 September 2025).
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 2701 |
| Above Rs 5 crore | 6 on every invoice | 270111, 270112, 270119 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 27 |
Here is how a line for coal looks on a tax invoice within one state: 50 × tonne at Rs 4,800.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Coal | 2701 | 50 × tonne | 4,800.00 | 2,40,000.00 | 21,600.00 | 21,600.00 | 2,83,200.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 43,200.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 27 (Mineral fuels and oils) covers: Coal, crude oil, petrol, diesel, lubricants, LPG, natural gas and bitumen.
Other pages in chapter 27
Products often bought, sold or invoiced together with coal:
Coal falls under HSN 2701: coal (anthracite, bituminous and steam coal), lignite and peat. Common 6 digit codes are 270111 for anthracite and 270112 for bituminous coal (coking and non coking).
18% on coal, briquettes, lignite and peat (5% plus compensation cess before 22 September 2025).
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 2701 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 270111, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.