--- title: "HSN Code for Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type | HSN 72099000 GST Rate" description: "Find HSN and GST Rates for 72099000 related to Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-72099000/" --- # HSN Code 72099000: Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type - [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 | | --- | --- | --- | --- | --- | | Not in coils, not further worked than coldrolled (cold-reduced) : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 72099000 ? It includes Tin-Plated Steel Sheets: Thickness < 0.5 mm – OTS/MR Type ### How should mixed supplies be billed when Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type? Under HSN 72099000, Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type? 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. ## India's trade performance: HSN Code 72099000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−44.06% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−58.04% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4525 of 12657 HSN codes - Share of Sub-Chapter 7209: 0.06% of its exports; import side 0.03% - Rank within Sub-Chapter 7209: #14 of 33 by export value; import-side #19 ### Key metrics - Export CAGR: -18.76% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7889 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +812.90% in FY 2021-22 - Contribution to Sub-Ch. 7209: 0.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 72099000 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 | 5.08 | 0.0002% | — | 0.18% | 53.21 | 0.0015% | — | 1.77% | −48.13 | #5837 | | FY 2019-20 | 2.71 | 0.0001% | −46.65% | 0.13% | 39.84 | 0.0012% | −25.13% | 2.06% | −37.13 | #6599 | | FY 2020-21 | 1.55 | 0.0001% | −42.80% | 0.07% | 2.55 | 0.0001% | −93.60% | 0.22% | −1.00 | #7255 | | FY 2021-22 | 14.15 | 0.0005% | +812.90% | 0.17% | < ₹1 Crore | 0.0000% | −92.16% | 0.01% | +13.95 | #5035 | | FY 2022-23 | 11.17 | 0.0003% | −21.06% | 0.49% | < ₹1 Crore | 0.0000% | +20.00% | 0.01% | +10.93 | #5482 | | FY 2023-24 | 2.61 | 0.0001% | −76.63% | 0.08% | 1.12 | 0.0000% | +366.67% | 0.05% | +1.49 | #7291 | | FY 2024-25 | 1.46 | 0.0000% | −44.06% | 0.06% | < ₹1 Crore | 0.0000% | −58.04% | 0.03% | +0.99 | #7889 | - CAGR (7-year): exports -18.76%/yr, imports -54.53%/yr (consistently Surplus) ## Key trade insights: HSN Code 72099000 export-import analysis ### Export decline: -18.76% CAGR over 7 years India's exports under HSN Code 72099000 have declined at a compound annual rate of -18.76% over 7 fiscal years, falling from ₹5.08 Crore in FY 2018-19 to ₹1.46 Crore in FY 2024-25. ### HSN Code 72099000 ranked #7889 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 72099000 ranks #7889 out of 12657 HSN codes by total export value. Within Sub-Chapter 7209, it ranks #14 of 33. By trade surplus, it ranks #4525 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 72099000 exports The strongest single-year export movement for HSN Code 72099000 was recorded in FY 2021-22, when exports surged by 812.90% over the prior year. ### India maintains a trade surplus of ₹0.99 Crore in HSN Code 72099000 goods In FY 2024-25, India's exports of ₹1.46 Cr exceeded imports of ₹0.47 Cr, resulting in a trade surplus of ₹0.99 Crore — ranking #4525 of 12657 by surplus magnitude. ### Import growth of -54.53% CAGR signals stable import dependency for Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type India's imports under HSN Code 72099000 have grown at -54.53% CAGR, reaching ₹0.47 Crore in FY 2024-25. ### HSN Code 72099000 contributes 0.06% of Sub-Chapter 7209 exports — ranked #14 Among the 33 HSN codes under Sub-Chapter 7209, HSN Code 72099000 ranks #14 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #19). ## 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 | | #14 | HSN Code 72099000: Tin-Plated Steel Sheets ≥ 0.5 mm Thickness, OTS/MR Type (this hsn code) | ₹1 Cr |