What products are classified under HSN 73023000 ?
It includes Railway or tramway track construction material | Other
HSN Code 73023000 represents Crossing pieces under GST classification. This code helps businesses identify Crossing pieces correctly for billing, taxation, and trade. With HSN Code 73023000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Crossing pieces.
HSN Code 73023000 relates to the following description:
| 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 | Switch blades, crossing frogs, point rods and other crossing pieces | 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 | Switch blades, crossing frogs, point rods and other crossing pieces | 9% | 9% | 18% | 0% |
Description of goods
Switch blades, crossing frogs, point rods and other crossing pieces
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
Description of goods
Switch blades, crossing frogs, point rods and other crossing pieces
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
Crossing pieces does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| 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 :Head hardened rails | |
| Rails : For railways :Asymmetric rails with end forging | |
| Rails : For railways :Asymmetric rails with end forging | |
| Rails : For railways :Asymmetric rails without 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 than asymmetric rails and head hardened rails | |
| Rails : For railways : Other | |
| Rails : For railways : Other | |
| Rails : For tramways | |
| Rails : For tramways | |
| Rails : Other | |
| Rails : Other | |
| Fish-plates and sole plates | |
| Fish-plates and sole plates | |
| Other : Material for jointing or fixing rails | |
| Other : Material for jointing or fixing rails | |
| Other : Other | |
| 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 :Head hardened rails
Rails : For railways :Asymmetric rails with end forging
Rails : For railways :Asymmetric rails with end forging
Rails : For railways :Asymmetric rails without 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 than asymmetric rails and head hardened rails
Rails : For railways : Other
Rails : For railways : Other
Rails : For tramways
Rails : For tramways
Rails : Other
Rails : Other
Fish-plates and sole plates
Fish-plates and sole plates
Other : Material for jointing or fixing rails
Other : Material for jointing or fixing rails
Other : Other
Other : Other
It includes Railway or tramway track construction material | Other
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 Crossing pieces; Nil for exempt items if applicable).
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.
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.
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.