---
title: "HSN Code for Other Registers/Account Books/Pads (excl. Notebooks) | HSN 73090090 GST Rate"
description: "Find HSN and GST Rates for 73090090 related to Other Registers/Account Books/Pads (excl. Notebooks) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73090090/"
---

# HSN Code 73090090: Other Registers/Account Books/Pads (excl. Notebooks)

- [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 7309: Iron/steel containers exceeding 300L](https://busy.in/hsn/sub-chapter-7309/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73090090 ?

It includes Of A Capacity Of 50 L Or More | Other

### Does packaging or labelling change the GST for Other Registers/Account Books/Pads (excl. Notebooks)?

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 Other Registers/Account Books/Pads (excl. Notebooks)?

Under HSN 73090090, Other Registers/Account Books/Pads (excl. Notebooks) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Registers/Account Books/Pads (excl. Notebooks) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Registers/Account Books/Pads (excl. Notebooks); Nil for exempt items if applicable).

### Any common misclassification issue with Other Registers/Account Books/Pads (excl. Notebooks)?

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

### Can we claim ITC on inputs used to trade Other Registers/Account Books/Pads (excl. Notebooks)?

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

## India's trade performance: HSN Code 73090090 (FY 2024-25)

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

- Exports: ₹376 Cr (−10.14% YoY) — 0.0102% of India's total exports
- Imports: ₹326 Cr (+102.79% YoY) — 0.0054% of India's total imports
- Trade balance: ₹50 Cr (Surplus); surplus rank #2161 of 12657 HSN codes
- Share of Sub-Chapter 7309: 63.31% of its exports; import side 79.89%
- Rank within Sub-Chapter 7309: #1 of 5 by export value; import-side #1

### Key metrics

- Export CAGR: 9.33% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1239 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +66.97% in FY 2023-24
- Contribution to Sub-Ch. 7309: 63.31% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73090090

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. 7309 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7309 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 219.95 | 0.0096% | — | 82.59% | 174.09 | 0.0049% | — | 80.52% | +45.86 | #1235 |
| FY 2019-20 | 158.64 | 0.0072% | −27.87% | 74.09% | 184.75 | 0.0055% | +6.12% | 76.21% | −26.11 | #1532 |
| FY 2020-21 | 163.70 | 0.0076% | +3.19% | 70.41% | 112.57 | 0.0039% | −39.07% | 61.86% | +51.13 | #1572 |
| FY 2021-22 | 229.71 | 0.0073% | +40.32% | 73.73% | 88.22 | 0.0019% | −21.63% | 53.33% | +141.49 | #1523 |
| FY 2022-23 | 250.41 | 0.0069% | +9.01% | 65.86% | 165.03 | 0.0029% | +87.07% | 63.53% | +85.38 | #1496 |
| FY 2023-24 | 418.12 | 0.0116% | +66.97% | 77.86% | 160.53 | 0.0029% | −2.73% | 64.40% | +257.59 | #1114 |
| FY 2024-25 | 375.73 | 0.0102% | −10.14% | 63.31% | 325.54 | 0.0054% | +102.79% | 79.89% | +50.19 | #1239 |

- CAGR (7-year): exports 9.33%/yr, imports 11.00%/yr (consistently Surplus)

## Key trade insights: HSN Code 73090090 export-import analysis

### Consistent export growth: 9.33% CAGR over 7 years

India's exports under HSN Code 73090090 have grown at a compound annual rate of 9.33% over 7 fiscal years, rising from ₹219.95 Crore in FY 2018-19 to ₹375.73 Crore in FY 2024-25.

### HSN Code 73090090 ranked #1239 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73090090 ranks #1239 out of 12657 HSN codes by total export value. Within Sub-Chapter 7309, it ranks #1 of 5. By trade surplus, it ranks #2161 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 73090090 exports

The strongest single-year export movement for HSN Code 73090090 was recorded in FY 2023-24, when exports surged by 66.97% over the prior year.

### India maintains a trade surplus of ₹50.19 Crore in HSN Code 73090090 goods

In FY 2024-25, India's exports of ₹375.73 Cr exceeded imports of ₹325.54 Cr, resulting in a trade surplus of ₹50.19 Crore — ranking #2161 of 12657 by surplus magnitude.

### Import growth of 11.00% CAGR signals rising demand for Other Registers/Account Books/Pads (excl. Notebooks)

India's imports under HSN Code 73090090 have grown at 11.00% CAGR, reaching ₹325.54 Crore in FY 2024-25.

### HSN Code 73090090 contributes 63.31% of Sub-Chapter 7309 exports — ranked #1

Among the 5 HSN codes under Sub-Chapter 7309, HSN Code 73090090 ranks #1 by export value — accounting for 63.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 79.89% share (rank #1).

## Related HSN Codes in Sub-Chapter 7309

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 73090090: Other Registers/Account Books/Pads (excl. Notebooks) (this hsn code) | ₹376 Cr |
| #2 | [HSN Code 73090040: Pressure Vessels](https://busy.in/hsn/hsn-73090040/) | ₹100 Cr |
| #3 | [HSN Code 73090010: Galvanized iron tanks](https://busy.in/hsn/hsn-73090010/) | ₹65 Cr |
| #4 | [HSN Code 73090030: Pressed Steel Tanks](https://busy.in/hsn/hsn-73090030/) | ₹52 Cr |
| #5 | [HSN Code 73090020: Galvanized iron barrels](https://busy.in/hsn/hsn-73090020/) | < ₹1 Crore |