---
title: "HSN Code for Cold-Rolled Steel Sheets (1 mm – 3 mm) | HSN 72091620 GST Rate"
description: "Find HSN and GST Rates for 72091620 related to Cold-Rolled Steel Sheets (1 mm – 3 mm) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-72091620/"
---

# HSN Code 72091620: Cold-Rolled Steel Sheets (1 mm – 3 mm)

- [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 exceeding 1 mm but less than 3 mm : Sheets | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 72091620 ?

It includes Cold-Rolled Steel Plate (0.5-1mm)

### Do e‑way bill and e‑invoice apply for Cold-Rolled Steel Sheets (1 mm – 3 mm)?

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.

### How should mixed supplies be billed when Cold-Rolled Steel Sheets (1 mm – 3 mm) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cold-Rolled Steel Sheets (1 mm – 3 mm); Nil for exempt items if applicable).

### Any common misclassification issue with Cold-Rolled Steel Sheets (1 mm – 3 mm)?

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

### Can we claim ITC on inputs used to trade Cold-Rolled Steel Sheets (1 mm – 3 mm)?

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

### Does packaging or labelling change the GST for Cold-Rolled Steel Sheets (1 mm – 3 mm)?

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.

### How much GST applies to Cold-Rolled Steel Sheets (1 mm – 3 mm)?

Under HSN 72091620, Cold-Rolled Steel Sheets (1 mm – 3 mm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 72091620 (FY 2024-25)

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

- Exports: ₹8 Cr (−54.88% YoY) — 0.0002% of India's total exports
- Imports: ₹77 Cr (+172.01% YoY) — 0.0013% of India's total imports
- Trade balance: −₹70 Cr (Deficit); surplus rank #10497 of 12657 HSN codes
- Share of Sub-Chapter 7209: 0.30% of its exports; import side 4.12%
- Rank within Sub-Chapter 7209: #8 of 33 by export value; import-side #7

### Key metrics

- Export CAGR: -14.28% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6112 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,087.90% in FY 2021-22
- Contribution to Sub-Ch. 7209: 0.30% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 72091620

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 | 19.21 | 0.0008% | — | 0.69% | 193.02 | 0.0054% | — | 6.41% | −173.81 | #4159 |
| FY 2019-20 | 17.39 | 0.0008% | −9.47% | 0.80% | 146.12 | 0.0044% | −24.30% | 7.54% | −128.73 | #4300 |
| FY 2020-21 | 21.74 | 0.0010% | +25.01% | 1.02% | 53.34 | 0.0018% | −63.50% | 4.68% | −31.60 | #4084 |
| FY 2021-22 | 258.25 | 0.0082% | +1,087.90% | 3.12% | 60.00 | 0.0013% | +12.49% | 3.19% | +198.25 | #1401 |
| FY 2022-23 | 67.16 | 0.0019% | −73.99% | 2.92% | 65.44 | 0.0011% | +9.07% | 2.24% | +1.72 | #3085 |
| FY 2023-24 | 16.89 | 0.0005% | −74.85% | 0.51% | 28.37 | 0.0005% | −56.65% | 1.30% | −11.48 | #5001 |
| FY 2024-25 | 7.62 | 0.0002% | −54.88% | 0.30% | 77.17 | 0.0013% | +172.01% | 4.12% | −69.55 | #6112 |

- CAGR (7-year): exports -14.28%/yr, imports -14.17%/yr (consistently Deficit)

## Key trade insights: HSN Code 72091620 export-import analysis

### Export decline: -14.28% CAGR over 7 years

India's exports under HSN Code 72091620 have declined at a compound annual rate of -14.28% over 7 fiscal years, falling from ₹19.21 Crore in FY 2018-19 to ₹7.62 Crore in FY 2024-25.

### HSN Code 72091620 ranked #6112 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 72091620 ranks #6112 out of 12657 HSN codes by total export value. Within Sub-Chapter 7209, it ranks #8 of 33. By trade surplus, it ranks #10497 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 72091620 exports

The strongest single-year export movement for HSN Code 72091620 was recorded in FY 2021-22, when exports surged by 1,087.90% over the prior year.

### India records a trade deficit of ₹69.55 Crore in HSN Code 72091620 goods

In FY 2024-25, India's imports of ₹77.17 Cr exceeded exports of ₹7.62 Cr, resulting in a trade deficit of ₹69.55 Crore — ranking #10497 of 12657 by surplus magnitude.

### Import growth of -14.17% CAGR signals stable import dependency for Cold-Rolled Steel Sheets (1 mm – 3 mm)

India's imports under HSN Code 72091620 have grown at -14.17% CAGR, reaching ₹77.17 Crore in FY 2024-25.

### HSN Code 72091620 contributes 0.30% of Sub-Chapter 7209 exports — ranked #8

Among the 33 HSN codes under Sub-Chapter 7209, HSN Code 72091620 ranks #8 by export value — accounting for 0.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.12% share (rank #7).

## 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) (this hsn code) | ₹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 |