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Coal is classified under HSN heading 2701. GST as on 26 October 2026: 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Coal?
GST on Coal as on 26 October 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 5% → 18% (2701). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 18% | 2701 | If you sell coal, or briquettes, ovoids and similar solid fuels made from coal, GST is 18%. | 9/2025-CT(R), entry 23 |
GST rate on Coal since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 5% |
| 22 September 2025 | today | 18% |
The GST rate on Coal is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal
| Code | Description (as in the tariff) |
|---|---|
270111 | Anthracite |
27011100 | Anthracite |
270112 | Bituminous coal |
27011200 | Coal; briquettes, ovoids and similar solid fuels manufactured from coal - coal, whether or not pulverised, but not agglomerated: bituminous coal |
27011210 | Coking coal |
27011290 | Other |
270119 | Other coal |
27011910 | Coking coal |
27011920 | Steam coal |
27011990 | Other |
270120 | Briquettes, ovoids and similar solid fuels manufactured from coal |
27012010 | Anthracite agglomerated |
27012090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Electricity
2716 - LPG (cooking gas, gas cylinder)
2711 - Lubricating oil (Engine oil)
2710 - Cotton fabric (cloth)
5208 - Cotton yarn
5205 - T-shirts
6109 - Jeans and trousers
6203 - Socks
6115 - Helmets
6506 - Paints
3208 - Ceramic tiles
6907 - Marble and granite
6802
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
