HSN Directory

Chapter 27 HSN Codes and GST Rates – Coal, Petroleum and Fossil Fuels

Chapter 27 groups mineral fuels and products obtained from their distillation. Classification depends on the material, processing stage and product specification, so closely related fuels may fall under different headings.

Chapter27
HSN codes203
Headings17
Available IGST range0%–28%
Content reviewed28 July 2026

Chapter 27 search

Find a code within Coal, Petroleum and Fossil Fuels

Showing the first 40 of 203 classifications.

HSN CodeProduct DescriptionIGST RateCGST RateSGST RateClassificationAction
27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxesChapter
2701COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL18%9%9%4-digit heading
270111MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES~Coal; briquettes, ovoids and similar18%9%9%6-digit subheading
27011100COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: ANTHRACITE18%9%9%8-digit tariff item
270112Coal; briquettes, ovoids and similar solid fuels manufactured from coal - Coal, whether or not pulverised, but not agglomerated Bituminous coal18%9%9%6-digit subheading
27011200COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: BITUMINOUS COAL18%9%9%8-digit tariff item
27011210Coal; briquettes, ovoids and similar solid fuels manufactured from coal - Coal, whether or not pulverised, but not agglomerated : Bituminous coal:Coking coal18%9%9%8-digit tariff item
27011290Coal; briquettes, ovoids and similar solid fuels manufactured from coal - Coal, whether or not pulverised, but not agglomerated : Bituminous coal: Other18%9%9%8-digit tariff item
270119Other coal18%9%9%6-digit subheading
27011910COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: - OTHER COAL: COKING COAL18%9%9%8-digit tariff item
27011920COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: - OTHER COAL: STEAM COAL18%9%9%8-digit tariff item
27011990COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: - OTHER COAL: OTHER18%9%9%8-digit tariff item
270120Briquettes, ovoids and similar solid fuels manufactured from coal18%9%9%6-digit subheading
27012010COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL: ANTHRACITE AGGLOMERATED18%9%9%8-digit tariff item
27012090COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL: OTHER18%9%9%8-digit tariff item
2702LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET18%9%9%4-digit heading
270210MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES~Lignite, whether or not agglomerated, excluding jet~Lignite, whether or not pulverised, but not agglomerated18%9%9%6-digit subheading
27021000LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET - LIGNITE, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED18%9%9%8-digit tariff item
270220MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES~Lignite, whether or not agglomerated, excluding jet~Agglomerated lignite18%9%9%6-digit subheading
27022000LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET - AGGLOMERATED LIGNITE18%9%9%8-digit tariff item
2703PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED18%9%9%4-digit heading
270300Peat (including peat litter), whether or not agglomerated18%9%9%6-digit subheading
27030010PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED - PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED: PEAT WHETHER OR NOT COMPRESSED INTO BALES, BUT NOT AGGLOMERATED18%9%9%8-digit tariff item
27030090PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED - PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED: OTHER18%9%9%8-digit tariff item
2704COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON4-digit heading
270400Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon6-digit subheading
27040010COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: RETORT CARBON (GAS CARBON)5%2.5%2.5%8-digit tariff item
27040020COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: COKE AND SEMI-COKE OF LIGNITE OR OF PEAT5%2.5%2.5%8-digit tariff item
27040030COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: HARD COKE OF COAL5%2.5%2.5%8-digit tariff item
27040040COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: SOFT COKE OF COAL5%2.5%2.5%8-digit tariff item
27040090COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: OTHER5%2.5%2.5%8-digit tariff item
2705COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS4-digit heading
270500MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES~Coal gas, water gas, producer gas and similar gases, other than petroleum6-digit subheading
27050000COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS5%2.5%2.5%8-digit tariff item
2706TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS5%2.5%2.5%4-digit heading
270600Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars5%2.5%2.5%6-digit subheading
27060010TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRAT...5%2.5%2.5%8-digit tariff item
27060090TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRAT...5%2.5%2.5%8-digit tariff item
2707OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS18%9%9%4-digit heading
270710MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES~Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that ...6-digit subheading
27Not available

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Chapter
270118%

COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL

4-digit heading
27011118%

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES~Coal; briquettes, ovoids and similar

6-digit subheading
2701110018%

COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: ANTHRACITE

8-digit tariff item
27011218%

Coal; briquettes, ovoids and similar solid fuels manufactured from coal - Coal, whether or not pulverised, but not agglomerated Bituminous coal

6-digit subheading
2701120018%

COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: BITUMINOUS COAL

8-digit tariff item
2701121018%

Coal; briquettes, ovoids and similar solid fuels manufactured from coal - Coal, whether or not pulverised, but not agglomerated : Bituminous coal:Coking coal

8-digit tariff item
2701129018%

Coal; briquettes, ovoids and similar solid fuels manufactured from coal - Coal, whether or not pulverised, but not agglomerated : Bituminous coal: Other

8-digit tariff item
27011918%

Other coal

6-digit subheading
2701191018%

COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: - OTHER COAL: COKING COAL

8-digit tariff item
2701192018%

COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: - OTHER COAL: STEAM COAL

8-digit tariff item
2701199018%

COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - COAL, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED: - OTHER COAL: OTHER

8-digit tariff item
27012018%

Briquettes, ovoids and similar solid fuels manufactured from coal

6-digit subheading
2701201018%

COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL: ANTHRACITE AGGLOMERATED

8-digit tariff item
2701209018%

COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL: OTHER

8-digit tariff item
270218%

LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET

4-digit heading
27021018%

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES~Lignite, whether or not agglomerated, excluding jet~Lignite, whether or not pulverised, but not agglomerated

6-digit subheading
2702100018%

LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET - LIGNITE, WHETHER OR NOT PULVERISED, BUT NOT AGGLOMERATED

8-digit tariff item
27022018%

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES~Lignite, whether or not agglomerated, excluding jet~Agglomerated lignite

6-digit subheading
2702200018%

LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET - AGGLOMERATED LIGNITE

8-digit tariff item
270318%

PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED

4-digit heading
27030018%

Peat (including peat litter), whether or not agglomerated

6-digit subheading
2703001018%

PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED - PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED: PEAT WHETHER OR NOT COMPRESSED INTO BALES, BUT NOT AGGLOMERATED

8-digit tariff item
2703009018%

PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED - PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED: OTHER

8-digit tariff item
2704Not available

COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON

4-digit heading
270400Not available

Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

6-digit subheading
270400105%

COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: RETORT CARBON (GAS CARBON)

8-digit tariff item
270400205%

COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: COKE AND SEMI-COKE OF LIGNITE OR OF PEAT

8-digit tariff item
270400305%

COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: HARD COKE OF COAL

8-digit tariff item
270400405%

COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: SOFT COKE OF COAL

8-digit tariff item
270400905%

COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON: OTHER

8-digit tariff item
2705Not available

COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS

4-digit heading
270500Not available

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES~Coal gas, water gas, producer gas and similar gases, other than petroleum

6-digit subheading
270500005%

COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS

8-digit tariff item
27065%

TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS

4-digit heading
2706005%

Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

6-digit subheading
270600105%

TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRAT...

8-digit tariff item
270600905%

TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS - TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRAT...

8-digit tariff item
270718%

OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS

4-digit heading
270710Not available

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES~Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that ...

6-digit subheading

HSN classifications and GST rates may vary based on product specifications, usage, exemptions, conditions and applicable notifications. Verify the relevant classification and currently effective rate from official notifications or consult a qualified tax professional before filing.

Key goods covered

  • Coal, lignite and peat
  • Petroleum oils and gases
  • Coke, bitumen and mineral waxes

Common classification uses

  • Classifying fuel and refinery product masters
  • Checking invoice and e-way bill classifications
  • Comparing broad headings with specific tariff items

How to use these Chapter 27 HSN codes

  1. Start with the product’s technical description, material and function.
  2. Compare the 4-digit heading before selecting a more detailed 6 or 8-digit code.
  3. Check the complete tariff description and relevant chapter or section notes.
  4. Verify the currently effective GST notification and any applicable condition before filing.

Important classification caveats

  • Fuel composition and processing can change the heading.
  • Exemptions and intended use can affect the applicable GST treatment.

Related ExpressGST tools

HSN & SAC FinderGST CalculatorGST Number SearchGST Guides and Updates

Frequently asked questions

Does Chapter 27 cover every petroleum product?

It covers many mineral-fuel and petroleum classifications, but a product’s composition and processing must be checked against the complete tariff description.

Why do Chapter 27 results show different GST rates?

Separate products and statutory conditions can attract different rates. Use the detailed description and verify the currently effective notification.