What products are classified under HSN 73102920 ?
It includes Low pressure gas cylinders
HSN Code 73102920 represents Small trunks and cases under GST classification. This code helps businesses identify Small trunks and cases correctly for billing, taxation, and trade. With HSN Code 73102920, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Small trunks and cases.
HSN Code 73102920 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 73 | Articles of iron or steel | 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 | Of a capacity of less than 50 l : Other : Trunks and cases | 9% | 9% | 18% | 0% |
| 73 | Articles of iron or steel | 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 | Of a capacity of less than 50 l : Other : Trunks and cases | 9% | 9% | 18% | 0% |
Description of goods
Of a capacity of less than 50 l : Other : Trunks and cases
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
Description of goods
Of a capacity of less than 50 l : Other : Trunks and cases
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
Small trunks and cases does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of a capacity of 50 l or more : Tin plate containers | |
| Of a capacity of 50 l or more : Tin plate containers | |
| Of a capacity of 50 l or more : Trunks and cases | |
| Of a capacity of 50 l or more : Trunks and cases | |
| Of a capacity of 50 l or more : Other | |
| Of a capacity of 50 l or more : Other | |
| Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Tin plate containers | |
| Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Tin plate containers | |
| Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Other | |
| Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Other | |
| Of a capacity of less than 50 l : Other : Tin plate containers | |
| Of a capacity of less than 50 l : Other : Tin plate containers | |
| Of a capacity of less than 50 l : Other : Other | |
| Of a capacity of less than 50 l : Other : Other |
Of a capacity of 50 l or more : Tin plate containers
Of a capacity of 50 l or more : Tin plate containers
Of a capacity of 50 l or more : Trunks and cases
Of a capacity of 50 l or more : Trunks and cases
Of a capacity of 50 l or more : Other
Of a capacity of 50 l or more : Other
Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Tin plate containers
Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Tin plate containers
Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Other
Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Other
Of a capacity of less than 50 l : Other : Tin plate containers
Of a capacity of less than 50 l : Other : Tin plate containers
Of a capacity of less than 50 l : Other : Other
Of a capacity of less than 50 l : Other : Other
It includes Low pressure gas cylinders
Under HSN 73102920, Small trunks and cases attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
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.