---
title: "HSN Code for Crossing pieces | HSN 73023000 GST Rate"
description: "Find HSN and GST Rates for 73023000 related to Crossing pieces with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73023000/"
---

# HSN Code 73023000: Crossing pieces

- [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 |
| --- | --- | --- | --- | --- |
| Switch blades, crossing frogs, point rods and other crossing pieces | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73023000 ?

It includes Railway or tramway track construction material | Other

### Any common misclassification issue with Crossing pieces?

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 Crossing pieces is sold with other items?

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).

### Do e‑way bill and e‑invoice apply for Crossing pieces?

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.

### Can we claim ITC on inputs used to trade Crossing pieces?

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 Crossing pieces?

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.

## India's trade performance: HSN Code 73023000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹195 Cr (−16.61% YoY) — 0.0053% of India's total exports
- Imports: ₹86 Cr (+138.94% YoY) — 0.0014% of India's total imports
- Trade balance: ₹109 Cr (Surplus); surplus rank #1545 of 12657 HSN codes
- Share of Sub-Chapter 7302: 26.11% of its exports; import side 14.84%
- Rank within Sub-Chapter 7302: #2 of 12 by export value; import-side #4

### Key metrics

- Export CAGR: 1.56% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1871 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +26.69% in FY 2023-24
- Contribution to Sub-Ch. 7302: 26.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73023000

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 | 177.99 | 0.0078% | — | 57.83% | 56.23 | 0.0016% | — | 7.46% | +121.76 | #1431 |
| FY 2019-20 | 166.30 | 0.0076% | −6.57% | 42.47% | 69.25 | 0.0021% | +23.15% | 10.39% | +97.05 | #1487 |
| FY 2020-21 | 149.77 | 0.0070% | −9.94% | 46.25% | 125.13 | 0.0043% | +80.69% | 16.89% | +24.64 | #1658 |
| FY 2021-22 | 167.76 | 0.0053% | +12.01% | 50.17% | 184.16 | 0.0040% | +47.17% | 27.09% | −16.40 | #1819 |
| FY 2022-23 | 184.91 | 0.0051% | +10.22% | 55.07% | 151.42 | 0.0026% | −17.78% | 25.69% | +33.49 | #1817 |
| FY 2023-24 | 234.26 | 0.0065% | +26.69% | 60.06% | 36.00 | 0.0006% | −76.23% | 3.50% | +198.26 | #1621 |
| FY 2024-25 | 195.36 | 0.0053% | −16.61% | 26.11% | 86.02 | 0.0014% | +138.94% | 14.84% | +109.34 | #1871 |

- CAGR (7-year): exports 1.56%/yr, imports 7.34%/yr (consistently Surplus)

## Key trade insights: HSN Code 73023000 export-import analysis

### Consistent export growth: 1.56% CAGR over 7 years

India's exports under HSN Code 73023000 have grown at a compound annual rate of 1.56% over 7 fiscal years, rising from ₹177.99 Crore in FY 2018-19 to ₹195.36 Crore in FY 2024-25.

### HSN Code 73023000 ranked #1871 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73023000 ranks #1871 out of 12657 HSN codes by total export value. Within Sub-Chapter 7302, it ranks #2 of 12. By trade surplus, it ranks #1545 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 73023000 exports

The strongest single-year export movement for HSN Code 73023000 was recorded in FY 2023-24, when exports surged by 26.69% over the prior year.

### India maintains a trade surplus of ₹109.34 Crore in HSN Code 73023000 goods

In FY 2024-25, India's exports of ₹195.36 Cr exceeded imports of ₹86.02 Cr, resulting in a trade surplus of ₹109.34 Crore — ranking #1545 of 12657 by surplus magnitude.

### Import growth of 7.34% CAGR signals stable import dependency for Crossing pieces

India's imports under HSN Code 73023000 have grown at 7.34% CAGR, reaching ₹86.02 Crore in FY 2024-25.

### HSN Code 73023000 contributes 26.11% of Sub-Chapter 7302 exports — ranked #2

Among the 12 HSN codes under Sub-Chapter 7302, HSN Code 73023000 ranks #2 by export value — accounting for 26.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 14.84% share (rank #4).

## 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 (this hsn code) | ₹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 |