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HSN Code 73101090: Other Iron or Steel Containers, 50 to 300 Litres

HSN Code 73101090 represents Other Iron or Steel Containers, 50 to 300 Litres under GST classification. This code helps businesses identify Other Iron or Steel Containers, 50 to 300 Litres correctly for billing, taxation, and trade. With HSN Code 73101090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Iron or Steel Containers, 50 to 300 Litres.

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Description of Goods for HSN Code 73101090

HSN Code 73101090 relates to the following description.

Description of Goods

Of a capacity of 50 l or more : Other

Chapter

73 - Articles of iron or steel

Sub Chapter

7310 - Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

CGST

9%

SGST

9%

IGST

18%

CESS

0%

5% for milk cans of iron or steel; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 411.

What does HSN Code 73101090 not include?

Other Iron or Steel Containers, 50 to 300 Litres does not include products with the following descriptions.

HSN Code 73102110

Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Tin plate containers

HSN Code 73102190

Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Other

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India’s Trade Performance — HSN Code 73101090 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹154 Cr

+36.45% vs FY 2024-25

0.0039% of India’s total exports

India’s Imports

FY 2025-26

₹73 Cr

+29.38% vs FY 2024-25

0.0011% of India’s total imports

Trade Balance

FY 2025-26

₹80 Cr

Trade Surplus

Surplus rank #1873 of 12872 HSN codes

% of Sub-Chapter 7310

FY 2025-26

18.03%

Share of Sub-Chapter 7310’s total exports in FY 2025-26

Import side: 13.76% of Sub-Chapter 7310’s imports

Rank Within Sub-Chapter 7310

FY 2025-26

#3 of 8

Position by export value among HSN codes in Sub-Chapter 7310

Import-side rank: #2 of 8

At a glance

8.50%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#2289

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+36.45%

Peak Growth Year

FY 2025-26 · strongest single-year move

18.03%

Contribution to Sub-Ch. 7310

Share of Sub-Chapter 7310 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 73101090

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #2177

Balance

+27.61

Exports

86.75 ₹ Cr

0.0038% share

— YoY

15.17% of Sub-Ch. 7310

Imports

59.14 ₹ Cr

0.0016% share

— YoY

7.45% of Sub-Ch. 7310

FY 2019-20 Exp. Rank #2187

Balance

+42.64

Exports

86.14 ₹ Cr

0.0039% share

−0.70% YoY

16.75% of Sub-Ch. 7310

Imports

43.50 ₹ Cr

0.0013% share

−26.45% YoY

6.69% of Sub-Ch. 7310

FY 2020-21 Exp. Rank #2100

Balance

+52.05

Exports

97.35 ₹ Cr

0.0045% share

+13.01% YoY

18.63% of Sub-Ch. 7310

Imports

45.30 ₹ Cr

0.0016% share

+4.14% YoY

7.65% of Sub-Ch. 7310

FY 2021-22 Exp. Rank #2593

Balance

+22.45

Exports

87.79 ₹ Cr

0.0028% share

−9.82% YoY

13.37% of Sub-Ch. 7310

Imports

65.34 ₹ Cr

0.0014% share

+44.24% YoY

9.85% of Sub-Ch. 7310

FY 2022-23 Exp. Rank #2758

Balance

+21.03

Exports

85.44 ₹ Cr

0.0024% share

−2.68% YoY

12.07% of Sub-Ch. 7310

Imports

64.41 ₹ Cr

0.0011% share

−1.42% YoY

8.17% of Sub-Ch. 7310

FY 2023-24 Exp. Rank #2501

Balance

+52.06

Exports

106.08 ₹ Cr

0.0029% share

+24.16% YoY

12.95% of Sub-Ch. 7310

Imports

54.02 ₹ Cr

0.0010% share

−16.13% YoY

7.47% of Sub-Ch. 7310

FY 2024-25 Exp. Rank #2508

Balance

+55.76

Exports

112.56 ₹ Cr

0.0031% share

+6.11% YoY

14.96% of Sub-Ch. 7310

Imports

56.80 ₹ Cr

0.0009% share

+5.15% YoY

9.49% of Sub-Ch. 7310

FY 2025-26 Exp. Rank #2289

Balance

+80.10

Exports

153.59 ₹ Cr

0.0039% share

+36.45% YoY

18.03% of Sub-Ch. 7310

Imports

73.49 ₹ Cr

0.0011% share

+29.38% YoY

13.76% of Sub-Ch. 7310

CAGR · 8-Year

Exports

8.50% /yr

Imports

3.15% /yr

Consistently Surplus
Sub-Chapter 7310 total

reference, FY 2025-26

Export

₹851.92 Cr

Import

₹534.06 Cr

Trade Balance

+317.86

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 73101090 Export-Import Analysis

Consistent Export Growth: 8.50% CAGR Over 8 Years

India's exports under HSN Code 73101090 have grown at a compound annual rate of 8.50% over 8 fiscal years, rising from ₹86.75 Crore in FY 2018-19 to ₹153.59 Crore in FY 2025-26.

HSN Code 73101090 Ranked #2289 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 73101090 ranks #2289 out of 12872 HSN codes by total export value. Within Sub-Chapter 7310, it ranks #3 of 8. By trade surplus, it ranks #1873 of 12872.

FY 2025-26 Was the Strongest Growth Year for HSN Code 73101090 Exports

The strongest single-year export movement for HSN Code 73101090 was recorded in FY 2025-26, when exports surged by 36.45% over the prior year.

India Maintains a Trade Surplus of ₹80.10 Crore in HSN Code 73101090 Goods

In FY 2025-26, India's exports of ₹153.59 Cr exceeded imports of ₹73.49 Cr, resulting in a trade surplus of ₹80.10 Crore — ranking #1873 of 12872 by surplus magnitude.

Import Growth of 3.15% CAGR Signals Stable Import Dependency for Other Iron or Steel Containers, 50 to 300 Litres

India's imports under HSN Code 73101090 have grown at 3.15% CAGR, reaching ₹73.49 Crore in FY 2025-26.

HSN Code 73101090 Contributes 18.03% of Sub-Chapter 7310 Exports — Ranked #3

Among the 8 HSN codes under Sub-Chapter 7310, HSN Code 73101090 ranks #3 by export value — accounting for 18.03% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 13.76% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Code 73101090 and GST compliance.

What products are classified under HSN 73101090 ?

It includes Tin plate containers: Less than 50 l

Do e‑way bill and e‑invoice apply for Of A Capacity Of 50 L Or More / 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.

Can we claim ITC on inputs used to trade Of A Capacity Of 50 L Or More / Other?

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 Of A Capacity Of 50 L Or More / 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.

How much GST applies to Of A Capacity Of 50 L Or More / Other?

Under HSN 73101090, Of A Capacity Of 50 L Or More / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Of A Capacity Of 50 L Or More / Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of A Capacity Of 50 L Or More / Other; Nil for exempt items if applicable).

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Important Disclaimer

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.