--- title: "HSN Code for Other | Cold Heading Quality | HSN 72279040 GST Rate" description: "Find HSN and GST Rates for 72279040 related to Other | Cold Heading Quality with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-72279040/" --- # HSN Code 72279040: Other | Cold Heading Quality - [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 7227: Aluminum fittings](https://busy.in/hsn/sub-chapter-7227/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Cold heading quality | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 72279040 ? It includes Other : Other ### Does packaging or labelling change the GST for Other / Cold Heading Quality? 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 / Cold Heading Quality? Under HSN 72279040, Other / Cold Heading Quality attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other / Cold Heading Quality? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Other / Cold Heading Quality? 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 Other / Cold Heading Quality? 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 72279040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: ₹78 Cr (−49.15% YoY) — 0.0013% of India's total imports - Trade balance: −₹78 Cr (Deficit); surplus rank #10602 of 12657 HSN codes - Share of Sub-Chapter 7227: 0.02% of its exports; import side 21.37% - Rank within Sub-Chapter 7227: #6 of 9 by export value; import-side #3 ### Key metrics - Export CAGR: -27.70% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10112 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −6.56% in FY 2022-23 - Contribution to Sub-Ch. 7227: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 72279040 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. 7227 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7227 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.22% | 470.56 | 0.0131% | — | 46.50% | −470.28 | #8596 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 137.36 | 0.0041% | −70.81% | 42.62% | −137.36 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | 120.45 | 0.0041% | −12.31% | 42.33% | −120.45 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.03% | 86.04 | 0.0019% | −28.57% | 34.12% | −85.43 | #8436 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −6.56% | 0.28% | 151.99 | 0.0026% | +76.65% | 35.73% | −151.42 | #8576 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 154.29 | 0.0027% | +1.51% | 42.32% | −154.29 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.02% | 78.46 | 0.0013% | −49.15% | 21.37% | −78.42 | #10112 | - CAGR (7-year): exports -27.70%/yr, imports -25.81%/yr (consistently Deficit) ## Key trade insights: HSN Code 72279040 export-import analysis ### Export decline: -27.70% CAGR over 7 years India's exports under HSN Code 72279040 have declined at a compound annual rate of -27.70% over 7 fiscal years, falling from ₹0.28 Crore in FY 2018-19 to ₹0.04 Crore in FY 2024-25. ### HSN Code 72279040 ranked #10112 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 72279040 ranks #10112 out of 12657 HSN codes by total export value. Within Sub-Chapter 7227, it ranks #6 of 9. By trade surplus, it ranks #10602 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 72279040 exports The strongest single-year export movement for HSN Code 72279040 was recorded in FY 2022-23, when exports declined by 6.56% over the prior year. ### India records a trade deficit of ₹78.42 Crore in HSN Code 72279040 goods In FY 2024-25, India's imports of ₹78.46 Cr exceeded exports of ₹0.04 Cr, resulting in a trade deficit of ₹78.42 Crore — ranking #10602 of 12657 by surplus magnitude. ### Import growth of -25.81% CAGR signals stable import dependency for Other | Cold Heading Quality India's imports under HSN Code 72279040 have grown at -25.81% CAGR, reaching ₹78.46 Crore in FY 2024-25. ### HSN Code 72279040 contributes 0.02% of Sub-Chapter 7227 exports — ranked #6 Among the 9 HSN codes under Sub-Chapter 7227, HSN Code 72279040 ranks #6 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 21.37% share (rank #3). ## Related HSN Codes in Sub-Chapter 7227 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 72279090: Other : Other](https://busy.in/hsn/hsn-72279090/) | ₹188 Cr | | #2 | [HSN Code 72279060: Other \| Sulphur Free Cutting Quality](https://busy.in/hsn/hsn-72279060/) | ₹1 Cr | | #3 | [HSN Code 72272000: Of Silico-Manganese Steel](https://busy.in/hsn/hsn-72272000/) | < ₹1 Crore | | #4 | [HSN Code 72271000: Of High Speed Steel](https://busy.in/hsn/hsn-72271000/) | < ₹1 Crore | | #5 | [HSN Code 72279030: Other \| Ball Bearing Quality](https://busy.in/hsn/hsn-72279030/) | < ₹1 Crore | | #6 | HSN Code 72279040: Other \| Cold Heading Quality (this hsn code) | < ₹1 Crore | | — | [HSN Code 72279010: Other \| Valve Spring Steel Quality](https://busy.in/hsn/hsn-72279010/) | Nil | | — | [HSN Code 72279020: Other \| Other Spring Steel Quality](https://busy.in/hsn/hsn-72279020/) | Nil | | — | [HSN Code 72279050: Other \| Lead-Free Cutting Quality](https://busy.in/hsn/hsn-72279050/) | Nil |