---
title: "HSN Code for Otherwise plated or coated with zinc: Corrugated | HSN 72104100 GST Rate"
description: "Find HSN and GST Rates for 72104100 related to Otherwise plated or coated with zinc: Corrugated with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-72104100/"
---

# HSN Code 72104100: Otherwise plated or coated with zinc: Corrugated

- [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 7210: Flat Steel (>600 mm)](https://busy.in/hsn/sub-chapter-7210/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Otherwise plated or coated with zinc : Corrugated | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 72104100 ?

It includes Chromium and Chromium Oxide Plated or Coated Products

### Can we claim ITC on inputs used to trade Otherwise plated or coated with zinc: Corrugated?

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 Otherwise plated or coated with zinc: Corrugated?

Under HSN 72104100, Otherwise plated or coated with zinc: Corrugated attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Otherwise plated or coated with zinc: Corrugated is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Otherwise plated or coated with zinc: Corrugated; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Otherwise plated or coated with zinc: Corrugated?

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 Otherwise plated or coated with zinc: Corrugated?

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

## India's trade performance: HSN Code 72104100 (FY 2024-25)

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

- Exports: ₹69 Cr (−72.42% YoY) — 0.0019% of India's total exports
- Imports: ₹72 Cr (+1,847.04% YoY) — 0.0012% of India's total imports
- Trade balance: −₹3 Cr (Deficit); surplus rank #8366 of 12657 HSN codes
- Share of Sub-Chapter 7210: 0.80% of its exports; import side 0.67%
- Rank within Sub-Chapter 7210: #6 of 19 by export value; import-side #9

### Key metrics

- Export CAGR: -35.56% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3162 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +220.99% in FY 2023-24
- Contribution to Sub-Ch. 7210: 0.80% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 72104100

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. 7210 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7210 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 970.59 | 0.0425% | — | 13.59% | 138.34 | 0.0039% | — | 1.68% | +832.25 | #341 |
| FY 2019-20 | 405.36 | 0.0184% | −58.24% | 7.43% | 44.15 | 0.0013% | −68.09% | 0.69% | +361.21 | #776 |
| FY 2020-21 | 171.76 | 0.0080% | −57.63% | 2.51% | 26.78 | 0.0009% | −39.34% | 0.43% | +144.98 | #1519 |
| FY 2021-22 | 188.44 | 0.0060% | +9.71% | 0.98% | 3.33 | 0.0001% | −87.57% | 0.05% | +185.11 | #1707 |
| FY 2022-23 | 78.48 | 0.0022% | −58.35% | 1.14% | 68.06 | 0.0012% | +1,943.84% | 0.82% | +10.42 | #2870 |
| FY 2023-24 | 251.91 | 0.0070% | +220.99% | 2.06% | 3.72 | 0.0001% | −94.53% | 0.04% | +248.19 | #1543 |
| FY 2024-25 | 69.47 | 0.0019% | −72.42% | 0.80% | 72.43 | 0.0012% | +1,847.04% | 0.67% | −2.96 | #3162 |

- CAGR (7-year): exports -35.56%/yr, imports -10.22%/yr (consistently Deficit)

## Key trade insights: HSN Code 72104100 export-import analysis

### Export decline: -35.56% CAGR over 7 years

India's exports under HSN Code 72104100 have declined at a compound annual rate of -35.56% over 7 fiscal years, falling from ₹970.59 Crore in FY 2018-19 to ₹69.47 Crore in FY 2024-25.

### HSN Code 72104100 ranked #3162 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 72104100 ranks #3162 out of 12657 HSN codes by total export value. Within Sub-Chapter 7210, it ranks #6 of 19. By trade surplus, it ranks #8366 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 72104100 exports

The strongest single-year export movement for HSN Code 72104100 was recorded in FY 2023-24, when exports surged by 220.99% over the prior year.

### India records a trade deficit of ₹2.96 Crore in HSN Code 72104100 goods

In FY 2024-25, India's imports of ₹72.43 Cr exceeded exports of ₹69.47 Cr, resulting in a trade deficit of ₹2.96 Crore — ranking #8366 of 12657 by surplus magnitude.

### Import growth of -10.22% CAGR signals stable import dependency for Otherwise plated or coated with zinc: Corrugated

India's imports under HSN Code 72104100 have grown at -10.22% CAGR, reaching ₹72.43 Crore in FY 2024-25.

### HSN Code 72104100 contributes 0.80% of Sub-Chapter 7210 exports — ranked #6

Among the 19 HSN codes under Sub-Chapter 7210, HSN Code 72104100 ranks #6 by export value — accounting for 0.80% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.67% share (rank #9).

## Related HSN Codes in Sub-Chapter 7210

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 72104990: Zinc coated steel](https://busy.in/hsn/hsn-72104990/) | ₹2,798 Cr |
| #2 | [HSN Code 72107000: Painted, Varnished, Plastics Coated](https://busy.in/hsn/hsn-72107000/) | ₹2,737 Cr |
| #3 | [HSN Code 72101290: Plated or coated with tin: Of a thickness of less than 0.5 mm: Other](https://busy.in/hsn/hsn-72101290/) | ₹1,831 Cr |
| #4 | [HSN Code 72106100: Aluminium & Aluminium-Zinc Alloy Plated or Coated Steel](https://busy.in/hsn/hsn-72106100/) | ₹654 Cr |
| #5 | [HSN Code 72109090: Other : Other](https://busy.in/hsn/hsn-72109090/) | ₹527 Cr |
| #6 | HSN Code 72104100: Otherwise plated or coated with zinc: Corrugated (this hsn code) | ₹69 Cr |
| #7 | [HSN Code 72105000: Chromium and Chromium Oxide Plated or Coated Products](https://busy.in/hsn/hsn-72105000/) | ₹46 Cr |
| #8 | [HSN Code 72109010: Other \| Lacquered](https://busy.in/hsn/hsn-72109010/) | ₹31 Cr |
| #9 | [HSN Code 72104910: Otherwise plated with zinc: Galvannealed](https://busy.in/hsn/hsn-72104910/) | ₹28 Cr |
| #10 | [HSN Code 72106900: Plated or coated with aluminium : Other](https://busy.in/hsn/hsn-72106900/) | ₹4 Cr |