---
title: "HSN Code for Of a capacity of less than 50 l : Other : Other | HSN 73102990 GST Rate"
description: "Find HSN and GST Rates for 73102990 related to Of a capacity of less than 50 l : Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73102990/"
---

# HSN Code 73102990: Of a capacity of less than 50 l : Other : Other

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73102990 ?

It includes High pressure gas cylinders

### Does packaging or labelling change the GST for Of a capacity of less than 50 l : Other : 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 should mixed supplies be billed when Of a capacity of less than 50 l : Other : 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 less than 50 l : Other : Other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Of a capacity of less than 50 l : Other : Other?

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

### How much GST applies to Of a capacity of less than 50 l : Other : Other?

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.

### Any common misclassification issue with Of a capacity of less than 50 l : Other : Other?

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

### Do e‑way bill and e‑invoice apply for Of a capacity of less than 50 l : Other : 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.

## India's trade performance: HSN Code 73102990 (FY 2024-25)

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

- Exports: ₹320 Cr (−16.95% YoY) — 0.0087% of India's total exports
- Imports: ₹399 Cr (−18.72% YoY) — 0.0066% of India's total imports
- Trade balance: −₹79 Cr (Deficit); surplus rank #10612 of 12657 HSN codes
- Share of Sub-Chapter 7310: 42.50% of its exports; import side 66.71%
- Rank within Sub-Chapter 7310: #1 of 8 by export value; import-side #1

### Key metrics

- Export CAGR: -0.69% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1372 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +37.34% in FY 2021-22
- Contribution to Sub-Ch. 7310: 42.50% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73102990

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 | 333.37 | 0.0146% | — | 58.31% | 566.25 | 0.0158% | — | 71.28% | −232.88 | #923 |
| FY 2019-20 | 295.72 | 0.0134% | −11.29% | 57.51% | 452.56 | 0.0135% | −20.08% | 69.63% | −156.84 | #1004 |
| FY 2020-21 | 248.37 | 0.0115% | −16.01% | 47.52% | 385.91 | 0.0132% | −14.73% | 65.13% | −137.54 | #1179 |
| FY 2021-22 | 341.12 | 0.0109% | +37.34% | 51.93% | 435.81 | 0.0095% | +12.93% | 65.67% | −94.69 | #1171 |
| FY 2022-23 | 353.69 | 0.0098% | +3.68% | 49.98% | 493.33 | 0.0086% | +13.20% | 62.58% | −139.64 | #1191 |
| FY 2023-24 | 385.15 | 0.0106% | +8.89% | 47.00% | 491.02 | 0.0087% | −0.47% | 67.89% | −105.87 | #1184 |
| FY 2024-25 | 319.88 | 0.0087% | −16.95% | 42.50% | 399.10 | 0.0066% | −18.72% | 66.71% | −79.22 | #1372 |

- CAGR (7-year): exports -0.69%/yr, imports -5.66%/yr (consistently Deficit)

## Key trade insights: HSN Code 73102990 export-import analysis

### Export decline: -0.69% CAGR over 7 years

India's exports under HSN Code 73102990 have declined at a compound annual rate of -0.69% over 7 fiscal years, falling from ₹333.37 Crore in FY 2018-19 to ₹319.88 Crore in FY 2024-25.

### HSN Code 73102990 ranked #1372 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73102990 ranks #1372 out of 12657 HSN codes by total export value. Within Sub-Chapter 7310, it ranks #1 of 8. By trade surplus, it ranks #10612 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 73102990 exports

The strongest single-year export movement for HSN Code 73102990 was recorded in FY 2021-22, when exports surged by 37.34% over the prior year.

### India records a trade deficit of ₹79.22 Crore in HSN Code 73102990 goods

In FY 2024-25, India's imports of ₹399.10 Cr exceeded exports of ₹319.88 Cr, resulting in a trade deficit of ₹79.22 Crore — ranking #10612 of 12657 by surplus magnitude.

### Import growth of -5.66% CAGR signals stable import dependency for Of a capacity of less than 50 l : Other : Other

India's imports under HSN Code 73102990 have grown at -5.66% CAGR, reaching ₹399.10 Crore in FY 2024-25.

### HSN Code 73102990 contributes 42.50% of Sub-Chapter 7310 exports — ranked #1

Among the 8 HSN codes under Sub-Chapter 7310, HSN Code 73102990 ranks #1 by export value — accounting for 42.50% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 66.71% share (rank #1).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-73102920/) | ₹3 Cr |