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 or export of Rails | Other.
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HSN Code 73021090 relates to the following description.
Articles of iron or steel
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%
Rails | Other does not include products with the following descriptions.
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 :Head hardened rails
Rails : For railways :Asymmetric rails with 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
Rails : For tramways
Switch blades, crossing frogs, point rods and other crossing pieces
Fish-plates and sole plates
Other : Material for jointing or fixing rails
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 :Head hardened rails
Rails : For railways :Asymmetric rails with 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
Rails : For tramways
Switch blades, crossing frogs, point rods and other crossing pieces
Fish-plates and sole plates
Other : Material for jointing or fixing rails
Other : Other
India’s Exports
FY 2024-25₹426 Cr
0.0116% of India’s total exports
India’s Imports
FY 2024-25₹151 Cr
0.0025% of India’s total imports
Trade Balance
FY 2024-25₹275 Cr
Surplus rank #965 of 12657 HSN codes
% of Sub-Chapter 7302
FY 2024-2556.91%
Share of Sub-Chapter 7302’s total exports in FY 2024-25
Import side: 26.11% of Sub-Chapter 7302’s imports
Rank Within Sub-Chapter 7302
FY 2024-25#1 of 12
Position by export value among HSN codes in Sub-Chapter 7302
Import-side rank: #2 of 12
At a glance
80.48%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#1134
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+1,800.09%
Peak Growth Year
FY 2024-25 · strongest single-year move
56.91%
Contribution to Sub-Ch. 7302
Share of Sub-Chapter 7302 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−162.23
Exports
12.32 ₹ Cr
0.0005% share
— YoY
4.00% of Sub-Ch. 7302
Imports
174.55 ₹ Cr
0.0049% share
— YoY
23.15% of Sub-Ch. 7302
Balance
−172.30
Exports
7.06 ₹ Cr
0.0003% share
−42.69% YoY
1.80% of Sub-Ch. 7302
Imports
179.36 ₹ Cr
0.0054% share
+2.76% YoY
26.91% of Sub-Ch. 7302
Balance
−110.24
Exports
6.82 ₹ Cr
0.0003% share
−3.40% YoY
2.11% of Sub-Ch. 7302
Imports
117.06 ₹ Cr
0.0040% share
−34.73% YoY
15.81% of Sub-Ch. 7302
Balance
−24.41
Exports
9.50 ₹ Cr
0.0003% share
+39.30% YoY
2.84% of Sub-Ch. 7302
Imports
33.91 ₹ Cr
0.0007% share
−71.03% YoY
4.99% of Sub-Ch. 7302
Balance
−66.67
Exports
25.35 ₹ Cr
0.0007% share
+166.84% YoY
7.55% of Sub-Ch. 7302
Imports
92.02 ₹ Cr
0.0016% share
+171.37% YoY
15.61% of Sub-Ch. 7302
Balance
−207.37
Exports
22.41 ₹ Cr
0.0006% share
−11.60% YoY
5.75% of Sub-Ch. 7302
Imports
229.78 ₹ Cr
0.0041% share
+149.71% YoY
22.35% of Sub-Ch. 7302
Balance
+274.50
Exports
425.81 ₹ Cr
0.0116% share
+1,800.09% YoY
56.91% of Sub-Ch. 7302
Imports
151.31 ₹ Cr
0.0025% share
−34.15% YoY
26.11% of Sub-Ch. 7302
CAGR · 7-Year
Exports
80.48% /yr
Imports
−2.35% /yr
reference, FY 2024-25
Export
₹748.20 Cr
Import
₹579.46 Cr
Trade Balance
+168.74
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.
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.
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.
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.
India's imports under HSN Code 73021090 have grown at −2.35% CAGR, reaching ₹151.31 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 73021090 and GST compliance.
It includes Other : Material for jointing or fixing rails
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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).
Under HSN 73021090, Rails / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.