Coal knowledge
Coal trade glossary
The words that come up every day in buying, moving, stocking and selling coal — in plain language, with a link to the fuller explainer where there is one.
- Advance / on-account
- An advance (an on-account amount) is money received or paid before there's an invoice to set it against; it's adjusted when the invoice comes.Advance (on-account rakam) wo paisa hai jo bill banne se pehle liya ya diya gaya; bill aane pe usme adjust hota hai.Outstanding, ageing and on-account payments
- Ageing
- Ageing sorts what's owed by how long it has been due — for example 0–30, 31–60, 61–90 and over 90 days — so the oldest, riskiest amounts stand out first.Ageing baaki paise ko is hisaab se baant-ta hai ki kitne din se due hai — jaise 0–30, 31–60, 61–90 aur 90 se zyada din — taaki sabse purana, sabse jokhim wala paisa pehle dikhe.Outstanding, ageing and on-account payments
- Ash and moisture
- Ash is the incombustible residue left after coal burns; moisture is the water in it. Both add weight without adding heat.Ash coal jalne ke baad bacha na jalne wala hissa hai; moisture usme paani. Dono wazan badhate hain, garmi nahi.Ash, moisture and proximate analysis
- Basis (ARB / ADB)
- The basis says which moisture condition a lab figure refers to — as received (ARB), air-dried (ADB), dry or dry ash-free.Common confusion: Comparing an as-received figure with an air-dried one shows a 'difference' that isn't in the coal.Basis batata hai lab ka figure kis nami ki halat ka hai — as received (ARB), air-dried (ADB), dry ya dry ash-free.ARB, ADB and dry basis: why the same coal shows different numbers
- Blending
- Blending is mixing coals of different quality; the expected GCV is the quantity-weighted average, confirmed by testing the blend.Blending matlab alag quality ke coal milana; andaazit GCV maatra ke hisaab se average hota hai, aur mile maal ke test se pakka hota hai.Coal blending: how a blended GCV is worked out
- Coal exchange
- A coal exchange is a trading platform where many coal sellers and many buyers can trade. India's Coal Exchange Rules, 2026 were published in the Official Gazette on 4 June 2026; the Coal Controller Organisation registers and regulates coal exchanges.Coal exchange ek trading platform hai jahan kai coal bechne wale aur kai kharidaar vyapar kar sakte hain. India ke Coal Exchange Rules, 2026 Official Gazette mein 4 June 2026 ko publish hue; Coal Controller Organisation coal exchange ko register aur regulate karta hai.
- Debit note / credit note
- A debit or credit note corrects an invoice after it's issued — for a quality deduction, a rate difference or a return — instead of changing the original invoice.Debit ya credit note bill jaari hone ke baad usme sudhaar karta hai — quality katauti, rate ka farak ya maal wapsi ke liye — asli bill ko badle bina.Quality claims, deductions and rejection
- DO (delivery order)
- A DO (delivery order) authorises lifting a quantity of coal from a colliery within a validity period; for auction coal it follows the sale order (SODO).DO (delivery order) colliery se ek tay maatra ka coal ek validity ke andar uthane ki ijazat hai; auction coal mein ye sale order (SODO) ke baad aata hai.Coal e-auction, SODO and lifting
- E-way bill
- An e-way bill is the government's electronic document for moving goods above a value threshold. It's generated on the official portal, or through an authorised GSP.E-way bill ek tay keemat se zyada ke maal ko le jaane ka sarkari electronic document hai. Ye official portal pe, ya kisi authorised GSP ke zariye, banta hai.LR, POD and the e-way bill: the papers that move with coal
- GCV (Gross Calorific Value)
- GCV (Gross Calorific Value) is the heat a coal gives off when it burns completely, in kcal/kg. It is the main quality number for non-coking coal.Common confusion: A GCV means little without its basis — as received and air-dried figures for the same coal differ.GCV (Gross Calorific Value) coal poora jalne pe kitni garmi deta hai, kcal/kg mein. Non-coking coal ki quality ka sabse bada number yahi hai.What is GCV in coal?
- Grade (G1–G17)
- In India, non-coking coal is graded into seventeen GCV bands, G1–G17, each 300 kcal/kg wide. The grade is the coal companies' language at source — in sale terms and auctions.Common confusion: G-grades are the coal companies' GCV bands at source; downstream trading usually runs on the GCV actually tested.India mein non-coking coal ko GCV ke hisaab se satrah grade (G1–G17) mein baanta jaata hai, har band 300 kcal/kg ka. Grade coal companies ki bhasha hai — bikri ki terms aur auction mein.G1 to G17: how non-coking coal is graded in India
- HSN code
- HSN is the code that classifies goods for GST; coal has its own HSN codes, and the code decides the rate.HSN GST ke liye maal ki pehchaan ka code hai; coal ke apne HSN code hain, aur rate code se tay hota hai.
- Kanta slip
- A kanta slip is the weighbridge's printed slip — gross weight, tare (the empty truck) and net weight of the coal.Kanta slip dharam kante ki parchi hai — gross weight, tare (khaali gaadi) aur coal ka net weight.Weighment, shortage and transit loss
- Landed cost
- Landed cost is what a tonne really costs once it reaches your yard — the purchase rate plus freight, loading, royalty and other charges.Landed cost wo asli laagat hai jo ek ton ki aapke yard tak pahunchne pe padti hai — kharid rate plus bhada, loading, royalty aur baaki kharche.
- Ledger (khata)
- A ledger is the running account of one party or head — every invoice, payment and adjustment in date order, with the balance after each.Ledger ek party ya head ka chalta hua khaata hai — har bill, payment aur adjustment tareekh ke kram mein, har entry ke baad bacha balance.
- Lifting
- Lifting is taking delivery of coal from the colliery against a DO, within its validity.Lifting matlab DO ke against, uski validity ke andar, colliery se coal uthana.Coal e-auction, SODO and lifting
- Lot
- A lot is a quantity of coal kept and tracked as one unit — its own quantity and quality — usually one receipt or one blend.Lot coal ki wo maatra hai jise ek ikai ki tarah rakha aur track kiya jaata hai — apni maatra aur quality ke saath — aksar ek receipt ya ek blend.Coal stock reconciliation: book stock vs what's in the yard
- LR (lorry receipt, bilty)
- An LR (lorry receipt, or bilty) is the transporter's receipt for goods loaded on a truck — who sent it, who receives it, the vehicle, the quantity and the freight terms. It's the transport document a dispute usually starts from.LR (lorry receipt ya bilty) transporter ki raseed hai ki gaadi mein maal load hua — kisne bheja, kise jaana hai, gaadi, maatra aur bhade ki shart. Jhagda ho to shuruaat aksar isi kagaz se hoti hai.LR, POD and the e-way bill: the papers that move with coal
- Payable
- A payable is money you owe — to suppliers, transporters and others — for what you've already received.Payable wo paisa hai jo aapko dena baaki hai — supplier, transporter aur doosron ko — jo maal ya seva aapko mil chuki hai.Outstanding, ageing and on-account payments
- POD (proof of delivery)
- A POD (proof of delivery) is the buyer's signed or stamped confirmation that the goods arrived — often with the delivered weight. It closes the trip and supports the invoice and the freight settlement.POD (proof of delivery) buyer ki sign ya stamp wali pushti hai ki maal pahunch gaya — aksar delivered weight ke saath. Isse trip band hoti hai, aur bill aur bhade ke settlement ko sahara milta hai.LR, POD and the e-way bill: the papers that move with coal
- Receivable / outstanding
- A receivable is money customers owe you for goods already supplied — your outstanding from the market.Receivable wo paisa hai jo customer ko diye maal ka abhi aapko milna baaki hai — market mein aapka outstanding.Outstanding, ageing and on-account payments
- Reconciliation
- Reconciliation means matching two records of the same thing — your books with the bank statement, your ledger with a party's, book stock with physical stock — and explaining every difference.Reconciliation matlab ek hi cheez ke do record milana — apni kitaab bank statement se, apna ledger party ke ledger se, book stock asli maal se — aur har farak ka kaaran samajhna.Coal stock reconciliation: book stock vs what's in the yard
- Sampling
- Sampling means taking many small portions from across a lot so the lab sample represents the whole; a referee sample is a sealed part kept for re-testing.Sampling matlab lot ke har hisse se thoda-thoda lena taaki lab ka sample poore maal jaisa ho; referee sample dobara test ke liye seal karke rakha hissa hai.Coal sampling and testing
- Shortage / transit loss
- A shortage is net weight at unloading below net weight at loading; transit loss is the part lost on the way. Terms usually set a tolerance and who bears the rest.Common confusion: A weight difference is not a quality difference — moisture moves both.Shortage matlab unloading ka net weight loading se kam; transit loss raaste mein gaya hissa. Terms mein aksar tolerance aur baaki kiske khaate, ye tay hota hai.Weighment, shortage and transit loss
- SODO (Sale / Delivery Order)
- A SODO (Sale / Delivery Order) is issued by the coal company after an auction winner pays; it authorises lifting that quantity within its validity.SODO (Sale / Delivery Order) auction jeetne wale ke paisa bharne ke baad coal company deti hai; isse validity ke andar utna maal uthane ki ijazat milti hai.Coal e-auction, SODO and lifting
- TCS
- TCS (tax collected at source) is tax a seller collects from the buyer on certain sales and deposits with the government. Whether it applies to a sale depends on the current rules and thresholds.TCS (tax collected at source) wo tax hai jo bechne wala kuch sale pe kharidne wale se le ke sarkar mein jama karta hai. Kisi sale pe lagega ya nahi, ye current niyam aur limit pe depend karta hai.
- TDS
- TDS (tax deducted at source) is income tax the payer deducts before paying — in some cases, for example, on transporter freight — and deposits with the government. Rates, thresholds and exemptions depend on the case and change over time.TDS (tax deducted at source) wo income tax hai jo payment karne wala pehle hi kaat ke sarkar mein jama karta hai — kuch case mein, jaise transporter ke bhade pe. Rate, limit aur chhoot case pe depend karti hai aur badalti rehti hai.Transporter settlement: freight, advances, deductions, TDS
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