What products are classified under HSN 73102990 ?
It includes High pressure gas cylinders
HSN Code 73102990 represents Of a capacity of less than 50 l : Other : Other under GST classification. This code helps businesses identify Of a capacity of less than 50 l : Other : Other correctly for billing, taxation, and trade. With HSN Code 73102990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Of a capacity of less than 50 l : Other : Other.
HSN Code 73102990 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 : Other | 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 : Other | 9% | 9% | 18% | 0% |
Description of goods
Of a capacity of less than 50 l : Other : 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
Description of goods
Of a capacity of less than 50 l : Other : 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
Of a capacity of less than 50 l : Other : Other 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 : Trunks and cases | |
| Of a capacity of less than 50 l : Other : Trunks and cases |
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 : Trunks and cases
Of a capacity of less than 50 l : Other : Trunks and cases
It includes High pressure gas cylinders
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Of a capacity of less than 50 l : Other : Other; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 73102990, Of a capacity of less than 50 l : Other : Other 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.
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.
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.