---
title: "HSN Code for Small trunks and cases | HSN 73102920 GST Rate"
description: "Find HSN and GST Rates for 73102920 related to Small trunks and cases with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73102920/"
---

# HSN Code 73102920: Small trunks and cases

- [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 7310: Iron or steel containers under 300L](https://busy.in/hsn/sub-chapter-7310/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Of a capacity of less than 50 l : Other : Trunks and cases | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73102920 ?

It includes Low pressure gas cylinders

### How much GST applies to Small trunks and cases?

Under HSN 73102920, Small trunks and cases attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Small trunks and cases?

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 Small trunks and cases?

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

### Do e‑way bill and e‑invoice apply for Small trunks and cases?

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.

### Does packaging or labelling change the GST for Small trunks and cases?

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.

## India's trade performance: HSN Code 73102920 (FY 2024-25)

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

- Exports: ₹3 Cr (+13.56% YoY) — 0.0001% of India's total exports
- Imports: ₹26 Cr (+2,356.19% YoY) — 0.0004% of India's total imports
- Trade balance: −₹23 Cr (Deficit); surplus rank #9642 of 12657 HSN codes
- Share of Sub-Chapter 7310: 0.36% of its exports; import side 4.31%
- Rank within Sub-Chapter 7310: #8 of 8 by export value; import-side #5

### Key metrics

- Export CAGR: -4.12% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7312 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +26.95% in FY 2022-23
- Contribution to Sub-Ch. 7310: 0.36% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73102920

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. 7310 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7310 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 3.45 | 0.0002% | — | 0.60% | 1.98 | 0.0001% | — | 0.25% | +1.47 | #6310 |
| FY 2019-20 | 2.49 | 0.0001% | −27.83% | 0.48% | 8.26 | 0.0002% | +317.17% | 1.27% | −5.77 | #6700 |
| FY 2020-21 | 2.19 | 0.0001% | −12.05% | 0.42% | 1.12 | 0.0000% | −86.44% | 0.19% | +1.07 | #6876 |
| FY 2021-22 | 1.67 | 0.0001% | −23.74% | 0.25% | 1.50 | 0.0000% | +33.93% | 0.23% | +0.17 | #7507 |
| FY 2022-23 | 2.12 | 0.0001% | +26.95% | 0.30% | < ₹1 Crore | 0.0000% | −38.00% | 0.12% | +1.19 | #7379 |
| FY 2023-24 | 2.36 | 0.0001% | +11.32% | 0.29% | 1.05 | 0.0000% | +12.90% | 0.15% | +1.31 | #7406 |
| FY 2024-25 | 2.68 | 0.0001% | +13.56% | 0.36% | 25.79 | 0.0004% | +2,356.19% | 4.31% | −23.11 | #7312 |

- CAGR (7-year): exports -4.12%/yr, imports 53.39%/yr (consistently Deficit)

## Key trade insights: HSN Code 73102920 export-import analysis

### Export decline: -4.12% CAGR over 7 years

India's exports under HSN Code 73102920 have declined at a compound annual rate of -4.12% over 7 fiscal years, falling from ₹3.45 Crore in FY 2018-19 to ₹2.68 Crore in FY 2024-25.

### HSN Code 73102920 ranked #7312 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73102920 ranks #7312 out of 12657 HSN codes by total export value. Within Sub-Chapter 7310, it ranks #8 of 8. By trade surplus, it ranks #9642 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 73102920 exports

The strongest single-year export movement for HSN Code 73102920 was recorded in FY 2022-23, when exports surged by 26.95% over the prior year.

### India records a trade deficit of ₹23.11 Crore in HSN Code 73102920 goods

In FY 2024-25, India's imports of ₹25.79 Cr exceeded exports of ₹2.68 Cr, resulting in a trade deficit of ₹23.11 Crore — ranking #9642 of 12657 by surplus magnitude.

### Import growth of 53.39% CAGR signals rising demand for Small trunks and cases

India's imports under HSN Code 73102920 have grown at 53.39% CAGR, reaching ₹25.79 Crore in FY 2024-25.

### HSN Code 73102920 contributes 0.36% of Sub-Chapter 7310 exports — ranked #8

Among the 8 HSN codes under Sub-Chapter 7310, HSN Code 73102920 ranks #8 by export value — accounting for 0.36% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.31% share (rank #5).

## Related HSN Codes in Sub-Chapter 7310

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 73102990: Of a capacity of less than 50 l : Other : Other](https://busy.in/hsn/hsn-73102990/) | ₹320 Cr |
| #2 | [HSN Code 73102910: Tin plate containers: Less than 50 l](https://busy.in/hsn/hsn-73102910/) | ₹142 Cr |
| #3 | [HSN Code 73102190: Other Solder/Crimp Cans (<50L)](https://busy.in/hsn/hsn-73102190/) | ₹141 Cr |
| #4 | [HSN Code 73101090: Of A Capacity Of 50 L Or More \| Other](https://busy.in/hsn/hsn-73101090/) | ₹113 Cr |
| #5 | [HSN Code 73102110: Flat-Rolled Iron or Non-Alloy Steel Products](https://busy.in/hsn/hsn-73102110/) | ₹24 Cr |
| #6 | [HSN Code 73101010: Tin plate containers: 50 l or more](https://busy.in/hsn/hsn-73101010/) | ₹8 Cr |
| #7 | [HSN Code 73101020: Of a capacity of 50 l or more : Trunks and cases](https://busy.in/hsn/hsn-73101020/) | ₹3 Cr |
| #8 | HSN Code 73102920: Small trunks and cases (this hsn code) | ₹3 Cr |