--- title: "HSN Code for Other | Lacquered | HSN 72109010 GST Rate" description: "Find HSN and GST Rates for 72109010 related to Other | Lacquered with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-72109010/" --- # HSN Code 72109010: Other | Lacquered - [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 | | --- | --- | --- | --- | --- | | Other : Lacquered | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 72109010 ? It includes Hot-Rolled Flats (≥4.75mm) ### How much GST applies to Other / Lacquered? Under HSN 72109010, Other / Lacquered attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other / Lacquered? 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. ### Can we claim ITC on inputs used to trade Other / Lacquered? 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 Other / Lacquered? 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 should mixed supplies be billed when Other / Lacquered is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Lacquered; Nil for exempt items if applicable). ## India's trade performance: HSN Code 72109010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹31 Cr (+69.91% YoY) — 0.0008% of India's total exports - Imports: ₹22 Cr (+41.89% YoY) — 0.0004% of India's total imports - Trade balance: ₹9 Cr (Surplus); surplus rank #3348 of 12657 HSN codes - Share of Sub-Chapter 7210: 0.35% of its exports; import side 0.20% - Rank within Sub-Chapter 7210: #8 of 19 by export value; import-side #11 ### Key metrics - Export CAGR: 10.23% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4286 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +133.53% in FY 2020-21 - Contribution to Sub-Ch. 7210: 0.35% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 72109010 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 | 17.22 | 0.0008% | — | 0.24% | 3.43 | 0.0001% | — | 0.04% | +13.79 | #4287 | | FY 2019-20 | 5.16 | 0.0002% | −70.03% | 0.09% | 2.49 | 0.0001% | −27.41% | 0.04% | +2.67 | #5817 | | FY 2020-21 | 12.05 | 0.0006% | +133.53% | 0.18% | 3.08 | 0.0001% | +23.69% | 0.05% | +8.97 | #4835 | | FY 2021-22 | 25.00 | 0.0008% | +107.47% | 0.13% | 111.55 | 0.0024% | +3,521.75% | 1.66% | −86.55 | #4293 | | FY 2022-23 | 53.03 | 0.0015% | +112.12% | 0.77% | 10.42 | 0.0002% | −90.66% | 0.13% | +42.61 | #3399 | | FY 2023-24 | 18.18 | 0.0005% | −65.72% | 0.15% | 15.16 | 0.0003% | +45.49% | 0.14% | +3.02 | #4898 | | FY 2024-25 | 30.89 | 0.0008% | +69.91% | 0.35% | 21.51 | 0.0004% | +41.89% | 0.20% | +9.38 | #4286 | - CAGR (7-year): exports 10.23%/yr, imports 35.80%/yr (consistently Surplus) ## Key trade insights: HSN Code 72109010 export-import analysis ### Consistent export growth: 10.23% CAGR over 7 years India's exports under HSN Code 72109010 have grown at a compound annual rate of 10.23% over 7 fiscal years, rising from ₹17.22 Crore in FY 2018-19 to ₹30.89 Crore in FY 2024-25. ### HSN Code 72109010 ranked #4286 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 72109010 ranks #4286 out of 12657 HSN codes by total export value. Within Sub-Chapter 7210, it ranks #8 of 19. By trade surplus, it ranks #3348 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 72109010 exports The strongest single-year export movement for HSN Code 72109010 was recorded in FY 2020-21, when exports surged by 133.53% over the prior year. ### India maintains a trade surplus of ₹9.38 Crore in HSN Code 72109010 goods In FY 2024-25, India's exports of ₹30.89 Cr exceeded imports of ₹21.51 Cr, resulting in a trade surplus of ₹9.38 Crore — ranking #3348 of 12657 by surplus magnitude. ### Import growth of 35.80% CAGR signals rising demand for Other | Lacquered India's imports under HSN Code 72109010 have grown at 35.80% CAGR, reaching ₹21.51 Crore in FY 2024-25. ### HSN Code 72109010 contributes 0.35% of Sub-Chapter 7210 exports — ranked #8 Among the 19 HSN codes under Sub-Chapter 7210, HSN Code 72109010 ranks #8 by export value — accounting for 0.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.20% share (rank #11). ## 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](https://busy.in/hsn/hsn-72104100/) | ₹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 (this hsn code) | ₹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 |