---
title: "HSN Code for Cold-Rolled Universal Plates (< 0.20% Carbon) | HSN 72112320 GST Rate"
description: "Find HSN and GST Rates for 72112320 related to Cold-Rolled Universal Plates (< 0.20% Carbon) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-72112320/"
---

# HSN Code 72112320: Cold-Rolled Universal Plates (< 0.20% Carbon)

- [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 7211: Flat-rolled iron & steel products](https://busy.in/hsn/sub-chapter-7211/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Not further worked than cold-rolled (cold-reduced) : Containing by weight less than 0.20% of carbon: Universal plates | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 72112320 ?

It includes Other Cold-Rolled Stainless Steel Flat Products

### Can we claim ITC on inputs used to trade Cold-Rolled Universal Plates (< 0.20% Carbon)?

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

### Any common misclassification issue with Cold-Rolled Universal Plates (< 0.20% Carbon)?

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

### Does packaging or labelling change the GST for Cold-Rolled Universal Plates (< 0.20% Carbon)?

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.

### Do e‑way bill and e‑invoice apply for Cold-Rolled Universal Plates (< 0.20% Carbon)?

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 Universal Plates (< 0.20% Carbon) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cold-Rolled Universal Plates (< 0.20% Carbon); Nil for exempt items if applicable).

## India's trade performance: HSN Code 72112320 (FY 2024-25)

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

- Exports: < ₹1 Crore (−25.00% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−57.14% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7393 of 12657 HSN codes
- Share of Sub-Chapter 7211: 0.02% of its exports; import side 0.05%
- Rank within Sub-Chapter 7211: #23 of 32 by export value; import-side #17

### Key metrics

- Export CAGR: -12.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9965 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +700.00% in FY 2023-24
- Contribution to Sub-Ch. 7211: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 72112320

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. 7211 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7211 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.04% | < ₹1 Crore | 0.0000% | — | 0.00% | +0.12 | #9066 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −38.46% | 0.03% | Nil | 0.0000% | −100.00% | 0.00% | +0.08 | #9279 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | 0.00% | 0.02% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.06 | #9338 |
| FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +50.00% | 0.01% | −0.03 | — |
| FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +66.67% | 0.01% | −0.04 | #10292 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +700.00% | 0.02% | < ₹1 Crore | 0.0000% | +740.00% | 0.12% | −0.34 | #9881 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −25.00% | 0.02% | < ₹1 Crore | 0.0000% | −57.14% | 0.05% | −0.12 | #9965 |

- CAGR (7-year): exports -12.09%/yr, imports 61.89%/yr (consistently Deficit)

## Key trade insights: HSN Code 72112320 export-import analysis

### Export decline: -12.09% CAGR over 7 years

India's exports under HSN Code 72112320 have declined at a compound annual rate of -12.09% over 7 fiscal years, falling from ₹0.13 Crore in FY 2018-19 to ₹0.06 Crore in FY 2024-25.

### HSN Code 72112320 ranked #9965 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 72112320 ranks #9965 out of 12657 HSN codes by total export value. Within Sub-Chapter 7211, it ranks #23 of 32. By trade surplus, it ranks #7393 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 72112320 exports

The strongest single-year export movement for HSN Code 72112320 was recorded in FY 2023-24, when exports surged by 700.00% over the prior year.

### India records a trade deficit of ₹0.12 Crore in HSN Code 72112320 goods

In FY 2024-25, India's imports of ₹0.18 Cr exceeded exports of ₹0.06 Cr, resulting in a trade deficit of ₹0.12 Crore — ranking #7393 of 12657 by surplus magnitude.

### Import growth of 61.89% CAGR signals rising demand for Cold-Rolled Universal Plates (< 0.20% Carbon)

India's imports under HSN Code 72112320 have grown at 61.89% CAGR, reaching ₹0.18 Crore in FY 2024-25.

### HSN Code 72112320 contributes 0.02% of Sub-Chapter 7211 exports — ranked #23

Among the 32 HSN codes under Sub-Chapter 7211, HSN Code 72112320 ranks #23 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.05% share (rank #17).

## Related HSN Codes in Sub-Chapter 7211

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 72112950: Hot rolled steel sheets, coated, painted, etc.](https://busy.in/hsn/hsn-72112950/) | ₹120 Cr |
| #2 | [HSN Code 72112990: Cold-rolled other steel](https://busy.in/hsn/hsn-72112990/) | ₹49 Cr |
| #3 | [HSN Code 72112350: Other Cold-Rolled Stainless Steel Flat Products](https://busy.in/hsn/hsn-72112350/) | ₹32 Cr |
| #4 | [HSN Code 72111990: Hot-rolled, other](https://busy.in/hsn/hsn-72111990/) | ₹16 Cr |
| #5 | [HSN Code 72111410: Hot-Rolled Flats (≥4.75mm)](https://busy.in/hsn/hsn-72111410/) | ₹14 Cr |
| #6 | [HSN Code 72111910: Flats, hot-rolled](https://busy.in/hsn/hsn-72111910/) | ₹9 Cr |
| #7 | [HSN Code 72111950: Strip, hot-rolled](https://busy.in/hsn/hsn-72111950/) | ₹6 Cr |
| #8 | [HSN Code 72112390: Other Non-Alloy Stainless Steel Products](https://busy.in/hsn/hsn-72112390/) | ₹5 Cr |
| #9 | [HSN Code 72111940: Hot-rolled sheets](https://busy.in/hsn/hsn-72111940/) | ₹4 Cr |
| #10 | [HSN Code 72112330: Stainless Steel Sheets, Cold-Rolled](https://busy.in/hsn/hsn-72112330/) | ₹4 Cr |
| #23 | HSN Code 72112320: Cold-Rolled Universal Plates (< 0.20% Carbon) (this hsn code) | < ₹1 Crore |