---
title: "HSN Code for Other : Other | HSN 72109090 GST Rate"
description: "Find HSN and GST Rates for 72109090 related to Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-72109090/"
---

# HSN Code 72109090: Other : Other

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 72109090 ?

It includes Hot-Rolled Stainless Steel Universal Plates (≥4.75mm)

### Do e‑way bill and e‑invoice apply for Other : Other?

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 : Other?

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 : Other?

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.

### Any common misclassification issue with Other : Other?

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

### How should mixed supplies be billed when Other : Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Other; Nil for exempt items if applicable).

## India's trade performance: HSN Code 72109090 (FY 2024-25)

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

- Exports: ₹527 Cr (−69.19% YoY) — 0.0143% of India's total exports
- Imports: ₹610 Cr (−19.13% YoY) — 0.0100% of India's total imports
- Trade balance: −₹83 Cr (Deficit); surplus rank #10652 of 12657 HSN codes
- Share of Sub-Chapter 7210: 6.03% of its exports; import side 5.67%
- Rank within Sub-Chapter 7210: #5 of 19 by export value; import-side #6

### Key metrics

- Export CAGR: 9.01% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #971 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +178.00% in FY 2023-24
- Contribution to Sub-Ch. 7210: 6.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 72109090

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 | 314.03 | 0.0137% | — | 4.40% | 225.14 | 0.0063% | — | 2.74% | +88.89 | #954 |
| FY 2019-20 | 317.06 | 0.0144% | +0.96% | 5.81% | 223.44 | 0.0067% | −0.76% | 3.50% | +93.62 | #945 |
| FY 2020-21 | 607.02 | 0.0282% | +91.45% | 8.88% | 564.54 | 0.0194% | +152.66% | 9.04% | +42.48 | #574 |
| FY 2021-22 | 1,490.95 | 0.0475% | +145.62% | 7.76% | 521.63 | 0.0114% | −7.60% | 7.76% | +969.32 | #329 |
| FY 2022-23 | 615.14 | 0.0170% | −58.74% | 8.91% | 751.75 | 0.0131% | +44.12% | 9.08% | −136.61 | #781 |
| FY 2023-24 | 1,710.09 | 0.0473% | +178.00% | 13.98% | 754.54 | 0.0134% | +0.37% | 7.10% | +955.55 | #297 |
| FY 2024-25 | 526.87 | 0.0143% | −69.19% | 6.03% | 610.23 | 0.0100% | −19.13% | 5.67% | −83.36 | #971 |

- CAGR (7-year): exports 9.01%/yr, imports 18.08%/yr (consistently Deficit)

## Key trade insights: HSN Code 72109090 export-import analysis

### Consistent export growth: 9.01% CAGR over 7 years

India's exports under HSN Code 72109090 have grown at a compound annual rate of 9.01% over 7 fiscal years, rising from ₹314.03 Crore in FY 2018-19 to ₹526.87 Crore in FY 2024-25.

### HSN Code 72109090 ranked #971 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 72109090 ranks #971 out of 12657 HSN codes by total export value. Within Sub-Chapter 7210, it ranks #5 of 19. By trade surplus, it ranks #10652 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 72109090 exports

The strongest single-year export movement for HSN Code 72109090 was recorded in FY 2023-24, when exports surged by 178.00% over the prior year.

### India records a trade deficit of ₹83.36 Crore in HSN Code 72109090 goods

In FY 2024-25, India's imports of ₹610.23 Cr exceeded exports of ₹526.87 Cr, resulting in a trade deficit of ₹83.36 Crore — ranking #10652 of 12657 by surplus magnitude.

### Import growth of 18.08% CAGR signals rising demand for Other : Other

India's imports under HSN Code 72109090 have grown at 18.08% CAGR, reaching ₹610.23 Crore in FY 2024-25.

### HSN Code 72109090 contributes 6.03% of Sub-Chapter 7210 exports — ranked #5

Among the 19 HSN codes under Sub-Chapter 7210, HSN Code 72109090 ranks #5 by export value — accounting for 6.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.67% share (rank #6).

## 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 (this hsn code) | ₹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](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 |