---
title: "HSN Code for Beams, Channels, Pillars & Girders for Structures | HSN 73089010 GST Rate"
description: "Find HSN and GST Rates for 73089010 related to Beams, Channels, Pillars & Girders for Structures with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73089010/"
---

# HSN Code 73089010: Beams, Channels, Pillars & Girders for Structures

- [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 7308: Iron & steel Structures](https://busy.in/hsn/sub-chapter-7308/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Beams, channels, pillars and girders prepared for use in structures | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73089010 ?

It includes Other : Galvanised tension bars

### Can we claim ITC on inputs used to trade Beams, Channels, Pillars & Girders for Structures?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Beams, Channels, Pillars & Girders for Structures is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Beams, Channels, Pillars & Girders for Structures; Nil for exempt items if applicable).

### Any common misclassification issue with Beams, Channels, Pillars & Girders for Structures?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Beams, Channels, Pillars & Girders for Structures?

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.

### How much GST applies to Beams, Channels, Pillars & Girders for Structures?

Under HSN 73089010, Beams, Channels, Pillars & Girders for Structures attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Beams, Channels, Pillars & Girders for Structures?

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 73089010 (FY 2024-25)

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

- Exports: ₹2,959 Cr (−5.18% YoY) — 0.0804% of India's total exports
- Imports: ₹656 Cr (−20.26% YoY) — 0.0108% of India's total imports
- Trade balance: ₹2,302 Cr (Surplus); surplus rank #153 of 12657 HSN codes
- Share of Sub-Chapter 7308: 19.04% of its exports; import side 23.00%
- Rank within Sub-Chapter 7308: #4 of 14 by export value; import-side #2

### Key metrics

- Export CAGR: 53.20% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #173 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +133.90% in FY 2023-24
- Contribution to Sub-Ch. 7308: 19.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73089010

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. 7308 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7308 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 228.85 | 0.0100% | — | 3.22% | 44.47 | 0.0012% | — | 1.64% | +184.38 | #1207 |
| FY 2019-20 | 230.41 | 0.0105% | +0.68% | 3.11% | 55.10 | 0.0016% | +23.90% | 2.18% | +175.31 | #1202 |
| FY 2020-21 | 360.27 | 0.0168% | +56.36% | 4.60% | 342.10 | 0.0117% | +520.87% | 14.27% | +18.17 | #886 |
| FY 2021-22 | 720.53 | 0.0230% | +100.00% | 7.14% | 1,331.55 | 0.0291% | +289.23% | 34.02% | −611.02 | #617 |
| FY 2022-23 | 1,334.10 | 0.0368% | +85.16% | 9.74% | 228.64 | 0.0040% | −82.83% | 10.25% | +1,105.46 | #385 |
| FY 2023-24 | 3,120.43 | 0.0862% | +133.90% | 21.48% | 823.08 | 0.0147% | +259.99% | 30.35% | +2,297.35 | #163 |
| FY 2024-25 | 2,958.80 | 0.0804% | −5.18% | 19.04% | 656.33 | 0.0108% | −20.26% | 23.00% | +2,302.47 | #173 |

- CAGR (7-year): exports 53.20%/yr, imports 56.62%/yr (consistently Surplus)

## Key trade insights: HSN Code 73089010 export-import analysis

### Consistent export growth: 53.20% CAGR over 7 years

India's exports under HSN Code 73089010 have grown at a compound annual rate of 53.20% over 7 fiscal years, rising from ₹228.85 Crore in FY 2018-19 to ₹2,958.80 Crore in FY 2024-25.

### HSN Code 73089010 ranked #173 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73089010 ranks #173 out of 12657 HSN codes by total export value. Within Sub-Chapter 7308, it ranks #4 of 14. By trade surplus, it ranks #153 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 73089010 exports

The strongest single-year export movement for HSN Code 73089010 was recorded in FY 2023-24, when exports surged by 133.90% over the prior year.

### India maintains a trade surplus of ₹2,302.47 Crore in HSN Code 73089010 goods

In FY 2024-25, India's exports of ₹2,958.80 Cr exceeded imports of ₹656.33 Cr, resulting in a trade surplus of ₹2,302.47 Crore — ranking #153 of 12657 by surplus magnitude.

### Import growth of 56.62% CAGR signals rising demand for Beams, Channels, Pillars & Girders for Structures

India's imports under HSN Code 73089010 have grown at 56.62% CAGR, reaching ₹656.33 Crore in FY 2024-25.

### HSN Code 73089010 contributes 19.04% of Sub-Chapter 7308 exports — ranked #4

Among the 14 HSN codes under Sub-Chapter 7308, HSN Code 73089010 ranks #4 by export value — accounting for 19.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 23.00% share (rank #2).

## Related HSN Codes in Sub-Chapter 7308

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 73089090: Iron/Steel Structures & Structural Components](https://busy.in/hsn/hsn-73089090/) | ₹5,458 Cr |
| #2 | [HSN Code 73084000: Scaffolding, propping equipment](https://busy.in/hsn/hsn-73084000/) | ₹3,151 Cr |
| #3 | [HSN Code 73082011: Transmission Line Towers (Assembled or Not)](https://busy.in/hsn/hsn-73082011/) | ₹3,054 Cr |
| #4 | HSN Code 73089010: Beams, Channels, Pillars & Girders for Structures (this hsn code) | ₹2,959 Cr |
| #5 | [HSN Code 73082019: Lattice masts](https://busy.in/hsn/hsn-73082019/) | ₹348 Cr |
| #6 | [HSN Code 73089070: Tubular Steel Poles for Electric Transmission & Distribution Lines](https://busy.in/hsn/hsn-73089070/) | ₹168 Cr |
| #7 | [HSN Code 73083000: Doors, windows, frames, thresholds](https://busy.in/hsn/hsn-73083000/) | ₹146 Cr |
| #8 | [HSN Code 73089040: Other : Galvanised tension bars](https://busy.in/hsn/hsn-73089040/) | ₹46 Cr |
| #9 | [HSN Code 73089060: Other : Truss rods](https://busy.in/hsn/hsn-73089060/) | ₹42 Cr |
| #10 | [HSN Code 73089050: Mining structures](https://busy.in/hsn/hsn-73089050/) | ₹29 Cr |