HSN code 2703 is the Customs Tariff heading for peat (including peat litter), whether or not agglomerated, in Chapter 27 (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). The GST rate is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 2703
These are the entries of the current GST rate notifications whose column (2) names heading 2703 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 2703 | Peat (including peat litter), whether or not agglomerated | 18% | 9/2025-CT(R), Schedule II, S. No. 25 |
Goods of heading 2703 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 27 entries that can also apply
These entries name the whole of Chapter 27 in column (2), so they reach every heading of the chapter, including 2703, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 27 | Bio-gas | 5% | 9/2025-CT(R), Schedule I, S. No. 204 |
CGST, SGST and IGST split for HSN 2703
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 5% | 2.5% | 2.5% | 5% |
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 2703
- At 5%: taxable value ₹1,000.00. Within your state, CGST ₹25.00 + SGST ₹25.00 = ₹50.00, invoice total ₹1,050.00. To a buyer in another state, IGST ₹50.00, the same total.
- At 18%: taxable value ₹1,000.00. Within your state, CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state, IGST ₹180.00, the same total.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
How to write HSN 2703 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (2703) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 27
Chapter 27 of the Customs Tariff is Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. This list has 16 of its headings, each with its own page. See all Chapter 27 headings.
- HSN 2701: Coal (18%)
- HSN 2702: Lignite (18%)
- HSN 2704: Coke and semi-coke of coal (5%)
- HSN 2705: Coal gas, water gas (5%)
- HSN 2706: Tar distilled from coal (18%)
- HSN 2707: Oils and other products (18%)
- HSN 2708: Pitch and pitch coke (18%)
- HSN 2709: Petroleum oils, crude (5% or 18%)
- HSN 2710: Petroleum oils, other than crude (5% or 18%)
- HSN 2711: Petroleum gases (5% or 18%)
- HSN 2712: Petroleum jelly, paraffin wax (18%)
- HSN 2713: Petroleum coke (18%)