GST Rate on Coal
The GST rate on coal is 5%, under HSN code 2701 (coal, briquettes, ovoids from coal). Here is the full breakdown, a worked example, and related rates in Chemicals & Industrial.
GST rate breakdown for coal
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 2701
- Also covers: coal briquette, anthracite
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on coal
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on coal
What is the GST rate on coal?
The GST rate on coal is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Coal falls under HSN code 2701.
What is the HSN code for coal?
Coal falls under HSN code 2701, which covers coal, briquettes, ovoids from coal. Show this code on every GST tax invoice line for coal.