--- title: "HSN Code for Rails | For Railways | HSN 73021019 GST Rate" description: "Find HSN and GST Rates for 73021019 related to Rails | For Railways with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-73021019/" --- # HSN Code 73021019: Rails | For Railways - [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 | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 73021019 ? It includes Crossing pieces ### Does packaging or labelling change the GST for Rails / For Railways? 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. ### Can we claim ITC on inputs used to trade Rails / For Railways? 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 Rails / For Railways? Under HSN 73021019, Rails / For Railways attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Rails / For Railways? 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. ### Any common misclassification issue with Rails / For Railways? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 73021019 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (−89.78% YoY) — 0.0001% of India's total exports - Imports: ₹13 Cr (−94.47% YoY) — 0.0002% of India's total imports - Trade balance: −₹10 Cr (Deficit); surplus rank #9089 of 12657 HSN codes - Share of Sub-Chapter 7302: 0.33% of its exports; import side 2.18% - Rank within Sub-Chapter 7302: #7 of 12 by export value; import-side #7 ### Key metrics - National export rank: #7420 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −89.78% in FY 2024-25 - Contribution to Sub-Ch. 7302: 0.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 73021019 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. 7302 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7302 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | 23.97 | 0.0007% | — | 6.15% | 227.84 | 0.0041% | — | 22.16% | −203.87 | #4514 | | FY 2024-25 | 2.45 | 0.0001% | −89.78% | 0.33% | 12.61 | 0.0002% | −94.47% | 2.18% | −10.16 | #7420 | ## Key trade insights: HSN Code 73021019 export-import analysis ### Export snapshot for HSN Code 73021019 India exported ₹2.45 Crore worth of Rails | For Railways in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 73021019 ranked #7420 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 73021019 ranks #7420 out of 12657 HSN codes by total export value. Within Sub-Chapter 7302, it ranks #7 of 12. By trade surplus, it ranks #9089 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 73021019 exports The strongest single-year export movement for HSN Code 73021019 was recorded in FY 2024-25, when exports declined by 89.78% over the prior year. ### India records a trade deficit of ₹10.16 Crore in HSN Code 73021019 goods In FY 2024-25, India's imports of ₹12.61 Cr exceeded exports of ₹2.45 Cr, resulting in a trade deficit of ₹10.16 Crore — ranking #9089 of 12657 by surplus magnitude. ### HSN Code 73021019 contributes 0.33% of Sub-Chapter 7302 exports — ranked #7 Among the 12 HSN codes under Sub-Chapter 7302, HSN Code 73021019 ranks #7 by export value — accounting for 0.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.18% share (rank #7). ## Related HSN Codes in Sub-Chapter 7302 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 73021090: Rails \| Other](https://busy.in/hsn/hsn-73021090/) | ₹426 Cr | | #2 | [HSN Code 73023000: Crossing pieces](https://busy.in/hsn/hsn-73023000/) | ₹195 Cr | | #3 | [HSN Code 73029090: Railway or tramway track construction material \| Other](https://busy.in/hsn/hsn-73029090/) | ₹90 Cr | | #4 | [HSN Code 73024000: Fish-plates and sole plates](https://busy.in/hsn/hsn-73024000/) | ₹17 Cr | | #5 | [HSN Code 73029010: Other : Material for jointing or fixing rails](https://busy.in/hsn/hsn-73029010/) | ₹13 Cr | | #6 | [HSN Code 73021020: Rails \| For Tramways](https://busy.in/hsn/hsn-73021020/) | ₹4 Cr | | #7 | HSN Code 73021019: Rails \| For Railways (this hsn code) | ₹2 Cr | | #8 | [HSN Code 73021011: Rails\| Head Hardened Rails](https://busy.in/hsn/hsn-73021011/) | < ₹1 Crore | | — | [HSN Code 73021010: Seamless Iron Oil/Gas Pipelines](https://busy.in/hsn/hsn-73021010/) | Nil | | — | [HSN Code 73021012: Rails: Asymmetric with end forging](https://busy.in/hsn/hsn-73021012/) | Nil |