---
title: "HSN Code for Railway Rails: Other Than Asymmetric or Head Hardened Rails | HSN 73021014 GST Rate"
description: "Find HSN and GST Rates for 73021014 related to Railway Rails: Other Than Asymmetric or Head Hardened Rails with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73021014/"
---

# HSN Code 73021014: Railway Rails: Other Than Asymmetric or Head Hardened Rails

- [Section 15: Guide to HSN Section 15](https://busy.in/hsn/section-15/)
- [Chapter 73: Articles Made of Iron/Steel](https://busy.in/hsn/chapter-73/)
- [Sub-chapter 7302: Railway Materials](https://busy.in/hsn/sub-chapter-7302/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Rails : For railways :Other than asymmetric rails and head hardened rails | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73021014 ?

It includes Rails | Other

### Can we claim ITC on inputs used to trade Railway Rails: Other Than Asymmetric or Head Hardened Rails?

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

### How much GST applies to Railway Rails: Other Than Asymmetric or Head Hardened Rails?

Under HSN 73021014, Railway Rails: Other Than Asymmetric or Head Hardened Rails attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Railway Rails: Other Than Asymmetric or Head Hardened Rails?

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.

### Does packaging or labelling change the GST for Railway Rails: Other Than Asymmetric or Head Hardened Rails?

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.

### Any common misclassification issue with 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.