--- title: "HSN Code for Rails | Other | HSN 73021090 GST Rate" description: "Find HSN and GST Rates for 73021090 related to Rails | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-73021090/" --- # HSN Code 73021090: Rails | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 73021090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹426 Cr (+1,800.09% YoY) — 0.0116% of India's total exports - Imports: ₹151 Cr (−34.15% YoY) — 0.0025% of India's total imports - Trade balance: ₹275 Cr (Surplus); surplus rank #965 of 12657 HSN codes - Share of Sub-Chapter 7302: 56.91% of its exports; import side 26.11% - Rank within Sub-Chapter 7302: #1 of 12 by export value; import-side #2 ### Key metrics - Export CAGR: 80.48% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1134 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,800.09% in FY 2024-25 - Contribution to Sub-Ch. 7302: 56.91% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 73021090 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 | 12.32 | 0.0005% | — | 4.00% | 174.55 | 0.0049% | — | 23.15% | −162.23 | #4745 | | FY 2019-20 | 7.06 | 0.0003% | −42.69% | 1.80% | 179.36 | 0.0054% | +2.76% | 26.91% | −172.30 | #5434 | | FY 2020-21 | 6.82 | 0.0003% | −3.40% | 2.11% | 117.06 | 0.0040% | −34.73% | 15.81% | −110.24 | #5562 | | FY 2021-22 | 9.50 | 0.0003% | +39.30% | 2.84% | 33.91 | 0.0007% | −71.03% | 4.99% | −24.41 | #5553 | | FY 2022-23 | 25.35 | 0.0007% | +166.84% | 7.55% | 92.02 | 0.0016% | +171.37% | 15.61% | −66.67 | #4387 | | FY 2023-24 | 22.41 | 0.0006% | −11.60% | 5.75% | 229.78 | 0.0041% | +149.71% | 22.35% | −207.37 | #4607 | | FY 2024-25 | 425.81 | 0.0116% | +1,800.09% | 56.91% | 151.31 | 0.0025% | −34.15% | 26.11% | +274.50 | #1134 | - CAGR (7-year): exports 80.48%/yr, imports -2.35%/yr (consistently Surplus) ## Key trade insights: HSN Code 73021090 export-import analysis ### Consistent export growth: 80.48% CAGR over 7 years India's exports under HSN Code 73021090 have grown at a compound annual rate of 80.48% over 7 fiscal years, rising from ₹12.32 Crore in FY 2018-19 to ₹425.81 Crore in FY 2024-25. ### HSN Code 73021090 ranked #1134 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 73021090 ranks #1134 out of 12657 HSN codes by total export value. Within Sub-Chapter 7302, it ranks #1 of 12. By trade surplus, it ranks #965 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 73021090 exports The strongest single-year export movement for HSN Code 73021090 was recorded in FY 2024-25, when exports surged by 1,800.09% over the prior year. ### India maintains a trade surplus of ₹274.50 Crore in HSN Code 73021090 goods In FY 2024-25, India's exports of ₹425.81 Cr exceeded imports of ₹151.31 Cr, resulting in a trade surplus of ₹274.50 Crore — ranking #965 of 12657 by surplus magnitude. ### Import growth of -2.35% CAGR signals stable import dependency for Rails | Other India's imports under HSN Code 73021090 have grown at -2.35% CAGR, reaching ₹151.31 Crore in FY 2024-25. ### HSN Code 73021090 contributes 56.91% of Sub-Chapter 7302 exports — ranked #1 Among the 12 HSN codes under Sub-Chapter 7302, HSN Code 73021090 ranks #1 by export value — accounting for 56.91% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.11% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-73021019/) | ₹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 |