HSN Code 73021090: Rails | Other

HSN Code 73021090 represents Rails | Other under GST classification. This code helps businesses identify Rails | Other correctly for billing, taxation, and trade. With HSN Code 73021090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Rails | Other.

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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 : Other	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 : Other	9%	9%	18%	0%

Description of goods

Rails : Other

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

CGST 9%

SGST 9%

IGST 18%

CESS 0%

Description of goods

Rails : Other

Chapter

73 – Articles of iron or steel

Sub Chapter

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
73021010	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
73021011	Rails : For railways :Head hardened rails
73021011	Rails : For railways :Head hardened rails
73021012	Rails : For railways :Asymmetric rails with end forging
73021012	Rails : For railways :Asymmetric rails with end forging
73021013	Rails : For railways :Asymmetric rails without end forging
73021013	Rails : For railways :Asymmetric rails without end forging
73021014	Rails : For railways :Other than asymmetric rails and head hardened rails
73021014	Rails : For railways :Other than asymmetric rails and head hardened rails
73021019	Rails : For railways : Other
73021019	Rails : For railways : Other
73021020	Rails : For tramways
73021020	Rails : For tramways
73023000	Switch blades, crossing frogs, point rods and other crossing pieces
73023000	Switch blades, crossing frogs, point rods and other crossing pieces
73024000	Fish-plates and sole plates
73024000	Fish-plates and sole plates
73029010	Other : Material for jointing or fixing rails
73029010	Other : Material for jointing or fixing rails
73029090	Other : Other
73029090	Other : Other

HSN Code 73021010

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

HSN Code 73021011

Rails : For railways :Head hardened rails

HSN Code 73021011

Rails : For railways :Head hardened rails

HSN Code 73021012

Rails : For railways :Asymmetric rails with end forging

HSN Code 73021012

Rails : For railways :Asymmetric rails with end forging

HSN Code 73021013

Rails : For railways :Asymmetric rails without end forging

HSN Code 73021013

Rails : For railways :Asymmetric rails without end forging

HSN Code 73021014

Rails : For railways :Other than asymmetric rails and head hardened rails

HSN Code 73021014

Rails : For railways :Other than asymmetric rails and head hardened rails

HSN Code 73021019

Rails : For railways : Other

HSN Code 73021019

Rails : For railways : Other

HSN Code 73021020

Rails : For tramways

HSN Code 73021020

Rails : For tramways

HSN Code 73023000

Switch blades, crossing frogs, point rods and other crossing pieces

HSN Code 73023000

Switch blades, crossing frogs, point rods and other crossing pieces

HSN Code 73024000

Fish-plates and sole plates

HSN Code 73024000

Fish-plates and sole plates

HSN Code 73029010

Other : Material for jointing or fixing rails

HSN Code 73029010

Other : Material for jointing or fixing rails

HSN Code 73029090

Other : Other

HSN Code 73029090

Other : Other

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What products are classified under HSN 73021090 ?

It includes Other : Material for jointing or fixing rails

Any common misclassification issue with Rails / Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How should mixed supplies be billed when Rails / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rails / Other; Nil for exempt items if applicable).

How much GST applies to Rails / Other?

Under HSN 73021090, Rails / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Rails / Other?

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

Does packaging or labelling change the GST for Rails / Other?

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.

Do e‑way bill and e‑invoice apply for Rails / Other?

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.

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.

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