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HSN Code 73102990: Other Iron or Steel Containers Under 50 Litres

HSN Code 73102990 represents Other Iron or Steel Containers Under 50 Litres under GST classification. This code helps businesses identify Other Iron or Steel Containers Under 50 Litres correctly for billing, taxation, and trade. With HSN Code 73102990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Iron or Steel Containers Under 50 Litres.

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Description of Goods for HSN Code 73102990

HSN Code 73102990 relates to the following description.

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

CGST

9%

SGST

9%

IGST

18%

CESS

0%

5% for milk cans or mathematical, geometry or colour boxes; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 410 and 411.

What does HSN Code 73102990 not include?

Other Iron or Steel Containers Under 50 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 73102990 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

₹376 Cr

+17.69% vs FY 2024-25

0.0097% of India’s total exports

India’s Imports

FY 2025-26

₹361 Cr

−9.66% vs FY 2024-25

0.0053% of India’s total imports

Trade Balance

FY 2025-26

₹16 Cr

Trade Surplus

Surplus rank #3069 of 12872 HSN codes

% of Sub-Chapter 7310

FY 2025-26

44.19%

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

Import side: 67.51% of Sub-Chapter 7310’s imports

Rank Within Sub-Chapter 7310

FY 2025-26

#1 of 8

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

Import-side rank: #1 of 8

At a glance

1.75%

Export CAGR

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

#1340

National Export Rank

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

+37.34%

Peak Growth Year

FY 2021-22 · strongest single-year move

44.19%

Contribution to Sub-Ch. 7310

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

India Export-Import Trade Statistics for HSN Code 73102990

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 #923

Balance

−232.88

Exports

333.37 ₹ Cr

0.0146% share

— YoY

58.31% of Sub-Ch. 7310

Imports

566.25 ₹ Cr

0.0158% share

— YoY

71.28% of Sub-Ch. 7310

FY 2019-20 Exp. Rank #1004

Balance

−156.84

Exports

295.72 ₹ Cr

0.0134% share

−11.29% YoY

57.51% of Sub-Ch. 7310

Imports

452.56 ₹ Cr

0.0135% share

−20.08% YoY

69.63% of Sub-Ch. 7310

FY 2020-21 Exp. Rank #1179

Balance

−137.54

Exports

248.37 ₹ Cr

0.0115% share

−16.01% YoY

47.52% of Sub-Ch. 7310

Imports

385.91 ₹ Cr

0.0132% share

−14.73% YoY

65.13% of Sub-Ch. 7310

FY 2021-22 Exp. Rank #1171

Balance

−94.69

Exports

341.12 ₹ Cr

0.0109% share

+37.34% YoY

51.93% of Sub-Ch. 7310

Imports

435.81 ₹ Cr

0.0095% share

+12.93% YoY

65.67% of Sub-Ch. 7310

FY 2022-23 Exp. Rank #1191

Balance

−139.64

Exports

353.69 ₹ Cr

0.0098% share

+3.68% YoY

49.98% of Sub-Ch. 7310

Imports

493.33 ₹ Cr

0.0086% share

+13.20% YoY

62.58% of Sub-Ch. 7310

FY 2023-24 Exp. Rank #1184

Balance

−105.87

Exports

385.15 ₹ Cr

0.0106% share

+8.89% YoY

47.00% of Sub-Ch. 7310

Imports

491.02 ₹ Cr

0.0087% share

−0.47% YoY

67.89% of Sub-Ch. 7310

FY 2024-25 Exp. Rank #1372

Balance

−79.22

Exports

319.88 ₹ Cr

0.0087% share

−16.95% YoY

42.50% of Sub-Ch. 7310

Imports

399.10 ₹ Cr

0.0066% share

−18.72% YoY

66.71% of Sub-Ch. 7310

FY 2025-26 Exp. Rank #1340

Balance

+15.92

Exports

376.47 ₹ Cr

0.0097% share

+17.69% YoY

44.19% of Sub-Ch. 7310

Imports

360.55 ₹ Cr

0.0053% share

−9.66% YoY

67.51% of Sub-Ch. 7310

CAGR · 8-Year

Exports

1.75% /yr

Imports

−6.25% /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 73102990 Export-Import Analysis

Consistent Export Growth: 1.75% CAGR Over 8 Years

India's exports under HSN Code 73102990 have grown at a compound annual rate of 1.75% over 8 fiscal years, rising from ₹333.37 Crore in FY 2018-19 to ₹376.47 Crore in FY 2025-26.

HSN Code 73102990 Ranked #1340 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 73102990 ranks #1340 out of 12872 HSN codes by total export value. Within Sub-Chapter 7310, it ranks #1 of 8. By trade surplus, it ranks #3069 of 12872.

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 Maintains a Trade Surplus of ₹15.92 Crore in HSN Code 73102990 Goods

In FY 2025-26, India's exports of ₹376.47 Cr exceeded imports of ₹360.55 Cr, resulting in a trade surplus of ₹15.92 Crore — ranking #3069 of 12872 by surplus magnitude.

Import Growth of −6.25% CAGR Signals Stable Import Dependency for Other Iron or Steel Containers Under 50 Litres

India's imports under HSN Code 73102990 have grown at −6.25% CAGR, reaching ₹360.55 Crore in FY 2025-26.

HSN Code 73102990 Contributes 44.19% 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 44.19% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 67.51% share (rank #1).

Frequently Asked Questions

Clear answers to common queries about HSN Code 73102990 and GST compliance.

What products are classified under HSN 73102990 ?

It includes High pressure gas cylinders

Does packaging or labelling change the GST for Other Iron or Steel Containers Under 50 Litres?

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 Other Iron or Steel Containers Under 50 Litres is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Iron or Steel Containers Under 50 Litres; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Other Iron or Steel Containers Under 50 Litres?

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 Other Iron or Steel Containers Under 50 Litres?

Under HSN 73102990, Other Iron or Steel Containers Under 50 Litres attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Other Iron or Steel Containers Under 50 Litres?

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 Other Iron or Steel Containers Under 50 Litres?

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.

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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.