--- title: "HSN Code for Other : Other : Other | HSN 73059099 GST Rate" description: "Find HSN and GST Rates for 73059099 related to Other : Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-73059099/" --- # HSN Code 73059099: Other : Other : 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 7305: Large Steel Pipes](https://busy.in/hsn/sub-chapter-7305/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Other : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 73059099 ? It includes Other Galvanised Line Pipes ### Do e‑way bill and e‑invoice apply for Other : Other : 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. ### How much GST applies to Other : Other : Other? Under HSN 73059099, Other : Other : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Other : Other : 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. ### Any common misclassification issue with Other : Other : 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 Other : Other : Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Other : Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 73059099 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹26 Cr (+56.74% YoY) — 0.0007% of India's total exports - Imports: ₹17 Cr (+37.90% YoY) — 0.0003% of India's total imports - Trade balance: ₹9 Cr (Surplus); surplus rank #3363 of 12657 HSN codes - Share of Sub-Chapter 7305: 0.32% of its exports; import side 15.26% - Rank within Sub-Chapter 7305: #7 of 23 by export value; import-side #3 ### Key metrics - Export CAGR: 19.16% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4511 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +127.34% in FY 2022-23 - Contribution to Sub-Ch. 7305: 0.32% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 73059099 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. 7305 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7305 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 9.14 | 0.0004% | — | 0.33% | 14.29 | 0.0004% | — | 9.90% | −5.15 | #5088 | | FY 2019-20 | 8.97 | 0.0004% | −1.86% | 0.24% | 7.35 | 0.0002% | −48.57% | 2.03% | +1.62 | #5154 | | FY 2020-21 | 10.68 | 0.0005% | +19.06% | 0.24% | 1.65 | 0.0001% | −77.55% | 2.74% | +9.03 | #4983 | | FY 2021-22 | 5.78 | 0.0002% | −45.88% | 0.29% | 37.16 | 0.0008% | +2,152.12% | 16.43% | −31.38 | #6178 | | FY 2022-23 | 13.14 | 0.0004% | +127.34% | 0.34% | 1.12 | 0.0000% | −96.99% | 0.32% | +12.02 | #5278 | | FY 2023-24 | 16.69 | 0.0005% | +27.02% | 0.24% | 12.27 | 0.0002% | +995.54% | 1.94% | +4.42 | #5018 | | FY 2024-25 | 26.16 | 0.0007% | +56.74% | 0.32% | 16.92 | 0.0003% | +37.90% | 15.26% | +9.24 | #4511 | - CAGR (7-year): exports 19.16%/yr, imports 2.86%/yr (consistently Surplus) ## Key trade insights: HSN Code 73059099 export-import analysis ### Consistent export growth: 19.16% CAGR over 7 years India's exports under HSN Code 73059099 have grown at a compound annual rate of 19.16% over 7 fiscal years, rising from ₹9.14 Crore in FY 2018-19 to ₹26.16 Crore in FY 2024-25. ### HSN Code 73059099 ranked #4511 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 73059099 ranks #4511 out of 12657 HSN codes by total export value. Within Sub-Chapter 7305, it ranks #7 of 23. By trade surplus, it ranks #3363 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 73059099 exports The strongest single-year export movement for HSN Code 73059099 was recorded in FY 2022-23, when exports surged by 127.34% over the prior year. ### India maintains a trade surplus of ₹9.24 Crore in HSN Code 73059099 goods In FY 2024-25, India's exports of ₹26.16 Cr exceeded imports of ₹16.92 Cr, resulting in a trade surplus of ₹9.24 Crore — ranking #3363 of 12657 by surplus magnitude. ### Import growth of 2.86% CAGR signals stable import dependency for Other : Other : Other India's imports under HSN Code 73059099 have grown at 2.86% CAGR, reaching ₹16.92 Crore in FY 2024-25. ### HSN Code 73059099 contributes 0.32% of Sub-Chapter 7305 exports — ranked #7 Among the 23 HSN codes under Sub-Chapter 7305, HSN Code 73059099 ranks #7 by export value — accounting for 0.32% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.26% share (rank #3). ## Related HSN Codes in Sub-Chapter 7305 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 73051129: Non-Galvanised Steel Pipes](https://busy.in/hsn/hsn-73051129/) | ₹6,250 Cr | | #2 | [HSN Code 73051121: Non-Galvanised Iron Pipes](https://busy.in/hsn/hsn-73051121/) | ₹1,395 Cr | | #3 | [HSN Code 73051929: Non-Galvanized Welded Pipe (Other)](https://busy.in/hsn/hsn-73051929/) | ₹295 Cr | | #4 | [HSN Code 73053190: Other, welded : Longitudinally welded: Other](https://busy.in/hsn/hsn-73053190/) | ₹60 Cr | | #5 | [HSN Code 73059091: Other \| Other \| Of Iron](https://busy.in/hsn/hsn-73059091/) | ₹34 Cr | | #6 | [HSN Code 73051119: Galvanized SAW Pipe (Other)](https://busy.in/hsn/hsn-73051119/) | ₹30 Cr | | #7 | HSN Code 73059099: Other : Other : Other (this hsn code) | ₹26 Cr | | #8 | [HSN Code 73051921: Non-Galvanised Iron Pipes](https://busy.in/hsn/hsn-73051921/) | ₹12 Cr | | #9 | [HSN Code 73059010: High pressure hydroelectric conduits](https://busy.in/hsn/hsn-73059010/) | ₹8 Cr | | #10 | [HSN Code 73053110: Other, welded : Longitudinally welded: Of iron](https://busy.in/hsn/hsn-73053110/) | ₹5 Cr |