What products are classified under HSN 73021011 ?
It includes Railway Rails: Other Than Asymmetric or Head Hardened Rails
HSN Code 73021011 represents Rails| Head Hardened Rails under GST classification. This code helps businesses identify Rails| Head Hardened Rails correctly for billing, taxation, and trade. With HSN Code 73021011, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rails| Head Hardened Rails.
HSN Code 73021011 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 73 | Articles of iron or steel | 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails | Rails : For railways :Head hardened rails | 9% | 9% | 18% | 0% |
| 73 | Articles of iron or steel | 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails | Rails : For railways :Head hardened rails | 9% | 9% | 18% | 0% |
Description of goods
Rails : For railways :Head hardened rails
Chapter
73 – Articles of iron or steel
Sub Chapter
7302 – Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails
Description of goods
Rails : For railways :Head hardened rails
Chapter
73 – Articles of iron or steel
Sub Chapter
7302 – Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails
Rails| Head Hardened Rails does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish - plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails- rails : for railways | |
| Rails : For railways :Asymmetric rails with end forging | |
| Rails : For railways :Asymmetric rails with end forging | |
| Rails : For railways :Asymmetric rails without end forging | |
| Rails : For railways :Asymmetric rails without end forging | |
| Rails : For railways :Other than asymmetric rails and head hardened rails | |
| Rails : For railways :Other than asymmetric rails and head hardened rails | |
| Rails : For railways : Other | |
| Rails : For railways : Other | |
| Rails : For tramways | |
| Rails : For tramways | |
| Rails : Other | |
| Rails : Other | |
| Switch blades, crossing frogs, point rods and other crossing pieces | |
| Switch blades, crossing frogs, point rods and other crossing pieces | |
| Fish-plates and sole plates | |
| Fish-plates and sole plates | |
| Other : Material for jointing or fixing rails | |
| Other : Material for jointing or fixing rails | |
| Other : Other | |
| Other : Other |
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish - plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails- rails : for railways
Rails : For railways :Asymmetric rails with end forging
Rails : For railways :Asymmetric rails with end forging
Rails : For railways :Asymmetric rails without end forging
Rails : For railways :Asymmetric rails without end forging
Rails : For railways :Other than asymmetric rails and head hardened rails
Rails : For railways :Other than asymmetric rails and head hardened rails
Rails : For railways : Other
Rails : For railways : Other
Rails : For tramways
Rails : For tramways
Rails : Other
Rails : Other
Switch blades, crossing frogs, point rods and other crossing pieces
Switch blades, crossing frogs, point rods and other crossing pieces
Fish-plates and sole plates
Fish-plates and sole plates
Other : Material for jointing or fixing rails
Other : Material for jointing or fixing rails
Other : Other
Other : Other
It includes Railway Rails: Other Than Asymmetric or Head Hardened Rails
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rails/ Head Hardened Rails; Nil for exempt items if applicable).
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.
Under HSN 73021011, Rails/ Head Hardened Rails attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.