Calculate GST for Coal
Calculate GST on coal, lignite, briquettes, and similar solid fuels manufactured from coal.
Open CalculatorQuick Summary
GST Rate Explanation
Coal and solid fuels under HSN 2701 attract a low GST rate of 5% to prevent cascading energy inflation in electricity generation and steel production.
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 5% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
One tonne of industrial coal
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹5,000.00
GST (5%): ₹250.00
Total: ₹5,250.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹5,000.00
Base Amount: ₹4,761.90
GST Included: ₹238.10
Bulk supply for manufacturing furnace
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹5,00,000.00
GST (5%): ₹25,000.00
Total: ₹5,25,000.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹5,00,000.00
Base Amount: ₹4,76,190.48
GST Included: ₹23,809.52
Frequently Asked Questions
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Government References & Notifications
Tax Disclaimer Notice
Coal transactions are also subject to a Compensation Cess of Rs 400 per tonne, which must be added manually.