--- title: "HSN Code for Other : Other : Other | HSN 72139990 GST Rate" description: "Find HSN and GST Rates for 72139990 related to Other : Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-72139990/" --- # HSN Code 72139990: Other : 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 7213: Wood pulp products](https://busy.in/hsn/sub-chapter-7213/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 72139990 ? It includes Spring Steel Quality with Indentations or Ribs ### How should mixed supplies be billed when Other : 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 : Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other : 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 : 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. ### How much GST applies to Other : Other : Other? Under HSN 72139990, Other : Other : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other : 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. ### Do e‑way bill and e‑invoice apply for Other : 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. ## India's trade performance: HSN Code 72139990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−69.63% YoY) — 0.0000% of India's total exports - Imports: ₹20 Cr (+797.33% YoY) — 0.0003% of India's total imports - Trade balance: −₹20 Cr (Deficit); surplus rank #9545 of 12657 HSN codes - Share of Sub-Chapter 7213: 0.04% of its exports; import side 7.01% - Rank within Sub-Chapter 7213: #5 of 11 by export value; import-side #4 ### Key metrics - Export CAGR: -35.17% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8974 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,463.49% in FY 2021-22 - Contribution to Sub-Ch. 7213: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 72139990 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. 7213 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7213 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 5.52 | 0.0002% | — | 0.46% | 55.49 | 0.0015% | — | 13.99% | −49.97 | #5750 | | FY 2019-20 | 4.42 | 0.0002% | −19.93% | 0.43% | 32.73 | 0.0010% | −41.02% | 14.13% | −28.31 | #6007 | | FY 2020-21 | 14.57 | 0.0007% | +229.64% | 0.85% | 13.10 | 0.0004% | −59.98% | 8.00% | +1.47 | #4614 | | FY 2021-22 | 373.50 | 0.0119% | +2,463.49% | 6.72% | 6.48 | 0.0001% | −50.53% | 3.57% | +367.02 | #1090 | | FY 2022-23 | 11.71 | 0.0003% | −96.86% | 1.00% | 3.42 | 0.0001% | −47.22% | 1.39% | +8.29 | #5418 | | FY 2023-24 | 1.35 | 0.0000% | −88.47% | 0.10% | 2.25 | 0.0000% | −34.21% | 0.70% | −0.90 | #7958 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −69.63% | 0.04% | 20.19 | 0.0003% | +797.33% | 7.01% | −19.78 | #8974 | - CAGR (7-year): exports -35.17%/yr, imports -15.51%/yr (consistently Deficit) ## Key trade insights: HSN Code 72139990 export-import analysis ### Export decline: -35.17% CAGR over 7 years India's exports under HSN Code 72139990 have declined at a compound annual rate of -35.17% over 7 fiscal years, falling from ₹5.52 Crore in FY 2018-19 to ₹0.41 Crore in FY 2024-25. ### HSN Code 72139990 ranked #8974 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 72139990 ranks #8974 out of 12657 HSN codes by total export value. Within Sub-Chapter 7213, it ranks #5 of 11. By trade surplus, it ranks #9545 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 72139990 exports The strongest single-year export movement for HSN Code 72139990 was recorded in FY 2021-22, when exports surged by 2,463.49% over the prior year. ### India records a trade deficit of ₹19.78 Crore in HSN Code 72139990 goods In FY 2024-25, India's imports of ₹20.19 Cr exceeded exports of ₹0.41 Cr, resulting in a trade deficit of ₹19.78 Crore — ranking #9545 of 12657 by surplus magnitude. ### Import growth of -15.51% CAGR signals stable import dependency for Other : Other : Other India's imports under HSN Code 72139990 have grown at -15.51% CAGR, reaching ₹20.19 Crore in FY 2024-25. ### HSN Code 72139990 contributes 0.04% of Sub-Chapter 7213 exports — ranked #5 Among the 11 HSN codes under Sub-Chapter 7213, HSN Code 72139990 ranks #5 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.01% share (rank #4). ## Related HSN Codes in Sub-Chapter 7213 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 72139110: Electrode Quality Wire (<14mm Diameter)](https://busy.in/hsn/hsn-72139110/) | ₹719 Cr | | #2 | [HSN Code 72139190: Steel Bars: Circular Cross-Section Under 14 mm Diameter](https://busy.in/hsn/hsn-72139190/) | ₹309 Cr | | #3 | [HSN Code 72131090: Other Steel with Indentations or Ribs](https://busy.in/hsn/hsn-72131090/) | ₹2 Cr | | #4 | [HSN Code 72131010: Free Cutting Steel with Indentations or Ribs](https://busy.in/hsn/hsn-72131010/) | < ₹1 Crore | | #5 | HSN Code 72139990: Other : Other : Other (this hsn code) | < ₹1 Crore | | #6 | [HSN Code 72132020: Cold heading quality steel](https://busy.in/hsn/hsn-72132020/) | < ₹1 Crore | | #7 | [HSN Code 72132090: Other, Of Free-Cutting Steel \| Other](https://busy.in/hsn/hsn-72132090/) | < ₹1 Crore | | #8 | [HSN Code 72139120: Cold Heading Quality Wire (<14mm Diameter)](https://busy.in/hsn/hsn-72139120/) | < ₹1 Crore | | #8 | [HSN Code 72139910: Other \| Other \| Electrode Quality](https://busy.in/hsn/hsn-72139910/) | < ₹1 Crore | | #10 | [HSN Code 72139920: Other : Other : Cold heading quality](https://busy.in/hsn/hsn-72139920/) | < ₹1 Crore |