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.

Description of Goods

L or T sections, not further worked than hotrolled, hot-drawn or extruded, of a height of less than 80 mm : L sections

Chapter

72 - Iron and steel

Sub Chapter

7216 - Angles, shapes and sections of iron or nonalloy steel

CGST

9%

SGST

9%

IGST

18%

CESS

0%

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

India’s Trade Performance — HSN Code 72162100 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹46 Cr

+18.05% vs FY 2023-24

0.0012% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

+79.17% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹45 Cr

Trade Surplus

Surplus rank #2242 of 12657 HSN codes

% of Sub-Chapter 7216

FY 2024-25

6.91%

Share of Sub-Chapter 7216’s total exports in FY 2024-25

Import side: 0.31% of Sub-Chapter 7216’s imports

Rank Within Sub-Chapter 7216

FY 2024-25

#5 of 16

Position by export value among HSN codes in Sub-Chapter 7216

Import-side rank: #12 of 16

At a glance

−16.40%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#3736

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+18.05%

Peak Growth Year

FY 2024-25 · strongest single-year move

6.91%

Contribution to Sub-Ch. 7216

Share of Sub-Chapter 7216 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1698

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

FY 2019-20 Exp. Rank #1871

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

FY 2020-21 Exp. Rank #1906

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

FY 2021-22 Exp. Rank #2503

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

FY 2022-23 Exp. Rank #3653

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

FY 2023-24 Exp. Rank #3881

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

FY 2024-25 Exp. Rank #3736

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

CAGR · 7-Year

Exports

−16.40% /yr

Imports

−18.71% /yr

Consistently Surplus
Sub-Chapter 7216 total

reference, FY 2024-25

Export

₹661.22 Cr

Import

₹278.51 Cr

Trade Balance

+382.71

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.