---
title: "HSN Code for L Sections (<80mm) | HSN 72162100 GST Rate"
description: "Find HSN and GST Rates for 72162100 related to L Sections (<80mm) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-72162100/"
---

# HSN Code 72162100: L Sections (<80mm)

- [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 7216: Iron anchors and grapnels](https://busy.in/hsn/sub-chapter-7216/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| L or T sections, not further worked than hotrolled, hot-drawn or extruded, of a height of less than 80 mm : L sections | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 72162100 ?

It includes I sections (height >= 80mm): I-Beam

### How should mixed supplies be billed when L Sections (<80mm) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for L Sections (<80mm); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade L Sections (<80mm)?

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

### Do e‑way bill and e‑invoice apply for L Sections (<80mm)?

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 much GST applies to L Sections (<80mm)?

Under HSN 72162100, L Sections (<80mm) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with L Sections (<80mm)?

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 72162100 (FY 2024-25)

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

- Exports: ₹46 Cr (+18.05% YoY) — 0.0012% of India's total exports
- Imports: < ₹1 Crore (+79.17% YoY) — 0.0000% of India's total imports
- Trade balance: ₹45 Cr (Surplus); surplus rank #2242 of 12657 HSN codes
- Share of Sub-Chapter 7216: 6.91% of its exports; import side 0.31%
- Rank within Sub-Chapter 7216: #5 of 16 by export value; import-side #12

### Key metrics

- Export CAGR: -16.40% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3736 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +18.05% in FY 2024-25
- Contribution to Sub-Ch. 7216: 6.91% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 72162100

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. 7216 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7216 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 133.92 | 0.0059% | — | 21.17% | 2.98 | 0.0001% | — | 1.32% | +130.94 | #1698 |
| FY 2019-20 | 114.27 | 0.0052% | −14.67% | 20.21% | < ₹1 Crore | 0.0000% | −79.19% | 0.23% | +113.65 | #1871 |
| FY 2020-21 | 117.94 | 0.0055% | +3.21% | 19.15% | 1.36 | 0.0000% | +119.35% | 0.65% | +116.58 | #1906 |
| FY 2021-22 | 94.11 | 0.0030% | −20.21% | 7.53% | 1.48 | 0.0000% | +8.82% | 0.93% | +92.63 | #2503 |
| FY 2022-23 | 44.00 | 0.0012% | −53.25% | 3.14% | 1.21 | 0.0000% | −18.24% | 0.74% | +42.79 | #3653 |
| FY 2023-24 | 38.72 | 0.0011% | −12.00% | 4.74% | < ₹1 Crore | 0.0000% | −60.33% | 0.17% | +38.24 | #3881 |
| FY 2024-25 | 45.71 | 0.0012% | +18.05% | 6.91% | < ₹1 Crore | 0.0000% | +79.17% | 0.31% | +44.85 | #3736 |

- CAGR (7-year): exports -16.40%/yr, imports -18.71%/yr (consistently Surplus)

## Key trade insights: HSN Code 72162100 export-import analysis

### Export decline: -16.40% CAGR over 7 years

India's exports under HSN Code 72162100 have declined at a compound annual rate of -16.40% over 7 fiscal years, falling from ₹133.92 Crore in FY 2018-19 to ₹45.71 Crore in FY 2024-25.

### HSN Code 72162100 ranked #3736 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 72162100 ranks #3736 out of 12657 HSN codes by total export value. Within Sub-Chapter 7216, it ranks #5 of 16. By trade surplus, it ranks #2242 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 72162100 exports

The strongest single-year export movement for HSN Code 72162100 was recorded in FY 2024-25, when exports surged by 18.05% over the prior year.

### India maintains a trade surplus of ₹44.85 Crore in HSN Code 72162100 goods

In FY 2024-25, India's exports of ₹45.71 Cr exceeded imports of ₹0.86 Cr, resulting in a trade surplus of ₹44.85 Crore — ranking #2242 of 12657 by surplus magnitude.

### Import growth of -18.71% CAGR signals stable import dependency for L Sections (<80mm)

India's imports under HSN Code 72162100 have grown at -18.71% CAGR, reaching ₹0.86 Crore in FY 2024-25.

### HSN Code 72162100 contributes 6.91% of Sub-Chapter 7216 exports — ranked #5

Among the 16 HSN codes under Sub-Chapter 7216, HSN Code 72162100 ranks #5 by export value — accounting for 6.91% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.31% share (rank #12).

## Related HSN Codes in Sub-Chapter 7216

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 72165000: Other Hot-Rolled/Drawn/Extruded Angles/Shapes/Sections](https://busy.in/hsn/hsn-72165000/) | ₹268 Cr |
| #2 | [HSN Code 72163200: I sections (height >= 80mm): I-Beam](https://busy.in/hsn/hsn-72163200/) | ₹80 Cr |
| #3 | [HSN Code 72163100: U sections (height >= 80mm): U-Channel](https://busy.in/hsn/hsn-72163100/) | ₹66 Cr |
| #4 | [HSN Code 72163300: H sections (height >= 80mm): H-Beam](https://busy.in/hsn/hsn-72163300/) | ₹46 Cr |
| #5 | HSN Code 72162100: L Sections (<80mm) (this hsn code) | ₹46 Cr |
| #6 | [HSN Code 72169910: Other: Plated/coated with zinc](https://busy.in/hsn/hsn-72169910/) | ₹33 Cr |
| #7 | [HSN Code 72166100: Angles & Sections (Flat-Rolled)](https://busy.in/hsn/hsn-72166100/) | ₹30 Cr |
| #8 | [HSN Code 72169990: Other Stainless Steel Products](https://busy.in/hsn/hsn-72169990/) | ₹24 Cr |
| #9 | [HSN Code 72164000: Stainless Steel Wire](https://busy.in/hsn/hsn-72164000/) | ₹23 Cr |
| #10 | [HSN Code 72166900: Angles & Sections (Other Cold-Formed)](https://busy.in/hsn/hsn-72166900/) | ₹19 Cr |