---
title: "HSN Code for Steel Sheets Pickled or Oiled, Not Coated | HSN 72091520 GST Rate"
description: "Find HSN and GST Rates for 72091520 related to Steel Sheets Pickled or Oiled, Not Coated with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-72091520/"
---

# HSN Code 72091520: Steel Sheets Pickled or Oiled, Not Coated

- [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/)
- [Chapter 72: Iron & Steel](https://busy.in/hsn/chapter-72/)
- [Sub-chapter 7209: Flat-Rolled Iron Products](https://busy.in/hsn/sub-chapter-7209/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| In coils, not further worked than cold-rolled (cold-reduced) : Of a thickness of 3 mm or more : Sheets | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 72091520 ?

It includes Cold-Rolled Steel Plates (1 mm – 3 mm)

### Does packaging or labelling change the GST for Steel Sheets Pickled or Oiled, Not Coated?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Can we claim ITC on inputs used to trade Steel Sheets Pickled or Oiled, Not Coated?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Steel Sheets Pickled or Oiled, Not Coated?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Any common misclassification issue with Steel Sheets Pickled or Oiled, Not Coated?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Steel Sheets Pickled or Oiled, Not Coated?

Under HSN 72091520, Steel Sheets Pickled or Oiled, Not Coated attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Steel Sheets Pickled or Oiled, Not Coated is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Steel Sheets Pickled or Oiled, Not Coated; Nil for exempt items if applicable).

## India's trade performance: HSN Code 72091520 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2 Cr (−48.64% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−9.57% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4698 of 12657 HSN codes
- Share of Sub-Chapter 7209: 0.06% of its exports; import side 0.05%
- Rank within Sub-Chapter 7209: #12 of 33 by export value; import-side #16

### Key metrics

- Export CAGR: -6.01% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7861 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +219.19% in FY 2021-22
- Contribution to Sub-Ch. 7209: 0.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 72091520

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 7209 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7209 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2.19 | 0.0001% | — | 0.08% | 42.04 | 0.0012% | — | 1.40% | −39.85 | #6847 |
| FY 2019-20 | 2.43 | 0.0001% | +10.96% | 0.11% | 4.13 | 0.0001% | −90.18% | 0.21% | −1.70 | #6729 |
| FY 2020-21 | 1.98 | 0.0001% | −18.52% | 0.09% | < ₹1 Crore | 0.0000% | −94.67% | 0.02% | +1.76 | #7009 |
| FY 2021-22 | 6.32 | 0.0002% | +219.19% | 0.08% | 1.78 | 0.0000% | +709.09% | 0.09% | +4.54 | #6060 |
| FY 2022-23 | 14.00 | 0.0004% | +121.52% | 0.61% | 2.75 | 0.0000% | +54.49% | 0.09% | +11.25 | #5170 |
| FY 2023-24 | 2.94 | 0.0001% | −79.00% | 0.09% | < ₹1 Crore | 0.0000% | −65.82% | 0.04% | +2.00 | #7170 |
| FY 2024-25 | 1.51 | 0.0000% | −48.64% | 0.06% | < ₹1 Crore | 0.0000% | −9.57% | 0.05% | +0.66 | #7861 |

- CAGR (7-year): exports -6.01%/yr, imports -47.81%/yr (consistently Surplus)

## Key trade insights: HSN Code 72091520 export-import analysis

### Export decline: -6.01% CAGR over 7 years

India's exports under HSN Code 72091520 have declined at a compound annual rate of -6.01% over 7 fiscal years, falling from ₹2.19 Crore in FY 2018-19 to ₹1.51 Crore in FY 2024-25.

### HSN Code 72091520 ranked #7861 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 72091520 ranks #7861 out of 12657 HSN codes by total export value. Within Sub-Chapter 7209, it ranks #12 of 33. By trade surplus, it ranks #4698 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 72091520 exports

The strongest single-year export movement for HSN Code 72091520 was recorded in FY 2021-22, when exports surged by 219.19% over the prior year.

### India maintains a trade surplus of ₹0.66 Crore in HSN Code 72091520 goods

In FY 2024-25, India's exports of ₹1.51 Cr exceeded imports of ₹0.85 Cr, resulting in a trade surplus of ₹0.66 Crore — ranking #4698 of 12657 by surplus magnitude.

### Import growth of -47.81% CAGR signals stable import dependency for Steel Sheets Pickled or Oiled, Not Coated

India's imports under HSN Code 72091520 have grown at -47.81% CAGR, reaching ₹0.85 Crore in FY 2024-25.

### HSN Code 72091520 contributes 0.06% of Sub-Chapter 7209 exports — ranked #12

Among the 33 HSN codes under Sub-Chapter 7209, HSN Code 72091520 ranks #12 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #16).

## Related HSN Codes in Sub-Chapter 7209

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 72091730: Cold-Rolled Steel Strip (0.5-1mm)](https://busy.in/hsn/hsn-72091730/) | ₹1,287 Cr |
| #2 | [HSN Code 72091630: Cold-Rolled Steel Strip (1-3mm)](https://busy.in/hsn/hsn-72091630/) | ₹923 Cr |
| #3 | [HSN Code 72091830: Coated Hot-Rolled Steel Strips](https://busy.in/hsn/hsn-72091830/) | ₹117 Cr |
| #4 | [HSN Code 72091530: Steel Strips Pickled or Oiled, Not Coated](https://busy.in/hsn/hsn-72091530/) | ₹81 Cr |
| #5 | [HSN Code 72091720: Cold-Rolled Steel Sheet (0.5-1mm)](https://busy.in/hsn/hsn-72091720/) | ₹60 Cr |
| #6 | [HSN Code 72091890: Other Coated Hot-Rolled Steel Products](https://busy.in/hsn/hsn-72091890/) | ₹15 Cr |
| #7 | [HSN Code 72091820: Coated Hot-Rolled Steel Sheets](https://busy.in/hsn/hsn-72091820/) | ₹15 Cr |
| #8 | [HSN Code 72091620: Cold-Rolled Steel Sheets (1 mm – 3 mm)](https://busy.in/hsn/hsn-72091620/) | ₹8 Cr |
| #9 | [HSN Code 72091790: Cold-Rolled Steel (0.5-1mm, Other)](https://busy.in/hsn/hsn-72091790/) | ₹6 Cr |
| #10 | [HSN Code 72092820: Coated Cold-Rolled Steel Sheets](https://busy.in/hsn/hsn-72092820/) | ₹3 Cr |
| #12 | HSN Code 72091520: Steel Sheets Pickled or Oiled, Not Coated (this hsn code) | ₹2 Cr |