Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 2708 specifically identifies pitch and pitch coke, obtained from coal tar or from other mineral tars for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 2708 on all Tax Invoices for pitch and pitch coke, obtained from coal tar or from other mineral tars
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 2708

"Classifying pitch and pitch coke, obtained from coal tar or from other mineral tars correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Petroleum category. AasanKhata automatically monitors these shifts for you."