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HSN Code 72162100: L Sections (<80mm)
HSN Code 72162100 represents L Sections (<80mm) under GST classification. This code helps businesses identify L Sections (<80mm) correctly for billing, taxation, and trade. With HSN Code 72162100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of L Sections (<80mm).
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Description of Goods for HSN Code 72162100
HSN Code 72162100 relates to the following description.
What does HSN Code 72162100 not include?
L Sections (<80mm) does not include products with the following descriptions.
U, I or H sections, not further worked than hot- rolled,hot-drawn or extruded, of a height of less than 80 mm
L or T sections, not further worked than hotrolled, hot-drawn or extruded, of a height of less than 80 mm : T sections
U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more : U sections
U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more : I sections
U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more : H sections
L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more
Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded
Angles, shapes and sections, not further worked than cold-formed or cold-finished : Obtained from flat-rolled products
Angles, shapes and sections, not further worked than cold-formed or cold-finished : Other
Other: Cold-formed or cold-finished from flat rolled products
Other: Other : Plated or coated with zinc
Other: Other : Plated or coated with base metals other than zinc
Other: Other : Slotted angles and slotted channels
Other: Other : Forged
Other: Other : Other
U, I or H sections, not further worked than hot- rolled,hot-drawn or extruded, of a height of less than 80 mm
L or T sections, not further worked than hotrolled, hot-drawn or extruded, of a height of less than 80 mm : T sections
U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more : U sections
U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more : I sections
U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80 mm or more : H sections
L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more
Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded
Angles, shapes and sections, not further worked than cold-formed or cold-finished : Obtained from flat-rolled products
Angles, shapes and sections, not further worked than cold-formed or cold-finished : Other
Other: Cold-formed or cold-finished from flat rolled products
Other: Other : Plated or coated with zinc
Other: Other : Plated or coated with base metals other than zinc
Other: Other : Slotted angles and slotted channels
Other: Other : Forged
Other: Other : Other
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India’s Trade Performance — HSN Code 72162100 in FY 2025-26
India’s Exports
FY 2025-26₹47 Cr
0.0012% of India’s total exports
India’s Imports
FY 2025-26₹3 Cr
0.0000% of India’s total imports
Trade Balance
FY 2025-26₹44 Cr
Surplus rank #2328 of 12872 HSN codes
% of Sub-Chapter 7216
FY 2025-267.26%
Share of Sub-Chapter 7216’s total exports in FY 2025-26
Import side: 1.29% of Sub-Chapter 7216’s imports
Rank Within Sub-Chapter 7216
FY 2025-26#4 of 16
Position by export value among HSN codes in Sub-Chapter 7216
Import-side rank: #9 of 16
At a glance
−13.91%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#3879
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+18.05%
Peak Growth Year
FY 2024-25 · strongest single-year move
7.26%
Contribution to Sub-Ch. 7216
Share of Sub-Chapter 7216 exports in FY 2025-26
India Export-Import Trade Statistics for HSN Code 72162100
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
+130.94
Exports
133.92 ₹ Cr
0.0059% share
— YoY
21.17% of Sub-Ch. 7216
Imports
2.98 ₹ Cr
0.0001% share
— YoY
1.32% of Sub-Ch. 7216
Balance
+113.65
Exports
114.27 ₹ Cr
0.0052% share
−14.67% YoY
20.21% of Sub-Ch. 7216
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−79.19% YoY
0.23% of Sub-Ch. 7216
Balance
+116.58
Exports
117.94 ₹ Cr
0.0055% share
+3.21% YoY
19.15% of Sub-Ch. 7216
Imports
1.36 ₹ Cr
0.0000% share
+119.35% YoY
0.65% of Sub-Ch. 7216
Balance
+92.63
Exports
94.11 ₹ Cr
0.0030% share
−20.21% YoY
7.53% of Sub-Ch. 7216
Imports
1.48 ₹ Cr
0.0000% share
+8.82% YoY
0.93% of Sub-Ch. 7216
Balance
+42.79
Exports
44.00 ₹ Cr
0.0012% share
−53.25% YoY
3.14% of Sub-Ch. 7216
Imports
1.21 ₹ Cr
0.0000% share
−18.24% YoY
0.74% of Sub-Ch. 7216
Balance
+38.24
Exports
38.72 ₹ Cr
0.0011% share
−12.00% YoY
4.74% of Sub-Ch. 7216
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−60.33% YoY
0.17% of Sub-Ch. 7216
Balance
+44.85
Exports
45.71 ₹ Cr
0.0012% share
+18.05% YoY
6.91% of Sub-Ch. 7216
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+79.17% YoY
0.31% of Sub-Ch. 7216
Balance
+44.41
Exports
46.92 ₹ Cr
0.0012% share
+2.65% YoY
7.26% of Sub-Ch. 7216
Imports
2.51 ₹ Cr
0.0000% share
+191.86% YoY
1.29% of Sub-Ch. 7216
CAGR · 8-Year
Exports
−13.91% /yr
Imports
−2.42% /yr
reference, FY 2025-26
Export
₹646.26 Cr
Import
₹194.05 Cr
Trade Balance
+452.21
Key Trade Insights: HSN Code 72162100 Export-Import Analysis
Export Decline: −13.91% CAGR Over 8 Years
India's exports under HSN Code 72162100 have declined at a compound annual rate of −13.91% over 8 fiscal years, falling from ₹133.92 Crore in FY 2018-19 to ₹46.92 Crore in FY 2025-26.
HSN Code 72162100 Ranked #3879 Among All 12872 HSN codes by Export Value
In FY 2025-26, HSN Code 72162100 ranks #3879 out of 12872 HSN codes by total export value. Within Sub-Chapter 7216, it ranks #4 of 16. By trade surplus, it ranks #2328 of 12872.
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 ₹44.41 Crore in HSN Code 72162100 Goods
In FY 2025-26, India's exports of ₹46.92 Cr exceeded imports of ₹2.51 Cr, resulting in a trade surplus of ₹44.41 Crore — ranking #2328 of 12872 by surplus magnitude.
Import Growth of −2.42% CAGR Signals Stable Import Dependency for L Sections (<80mm)
India's imports under HSN Code 72162100 have grown at −2.42% CAGR, reaching ₹2.51 Crore in FY 2025-26.
HSN Code 72162100 Contributes 7.26% of Sub-Chapter 7216 Exports — Ranked #4
Among the 16 HSN codes under Sub-Chapter 7216, HSN Code 72162100 ranks #4 by export value — accounting for 7.26% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 1.29% share (rank #9).
Frequently Asked Questions
Clear answers to common queries about HSN Code 72162100 and GST compliance.
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.