What products are classified under HSN 73110010 ?
It includes Gas containers of iron or steel
HSN Code 73110010 represents LPG cylinders under GST classification. This code helps businesses identify LPG cylinders correctly for billing, taxation, and trade. With HSN Code 73110010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of LPG cylinders.
HSN Code 73110010 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 | 7311 | Containers for compressed or liquefied gas, of iron or steel | Containers for compressed or liquefied gas, of iron or steel : Liquefied petroleum gas (LPG) cylinder | 9% | 9% | 18% | 0% |
| 73 | Articles of iron or steel | 7311 | Containers for compressed or liquefied gas, of iron or steel | Containers for compressed or liquefied gas, of iron or steel : Liquefied petroleum gas (LPG) cylinder | 9% | 9% | 18% | 0% |
LPG cylinders does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Containers for compressed or liquefied gas, of iron or steel : Low pressure cylinder (working pressure up to 35.2 kg/sq.cm other than LPG) | |
| Containers for compressed or liquefied gas, of iron or steel : Low pressure cylinder (working pressure up to 35.2 kg/sq.cm other than LPG) | |
| Containers for compressed or liquefied gas, of iron or steel : High pressure cylinder (working pressure High pressure cylinder (working pressure | |
| Containers for compressed or liquefied gas, of iron or steel : High pressure cylinder (working pressure High pressure cylinder (working pressure | |
| Containers for compressed or liquefied gas, of iron or steel : Other | |
| Containers for compressed or liquefied gas, of iron or steel : Other |
Containers for compressed or liquefied gas, of iron or steel : Low pressure cylinder (working pressure up to 35.2 kg/sq.cm other than LPG)
Containers for compressed or liquefied gas, of iron or steel : Low pressure cylinder (working pressure up to 35.2 kg/sq.cm other than LPG)
Containers for compressed or liquefied gas, of iron or steel : High pressure cylinder (working pressure High pressure cylinder (working pressure
Containers for compressed or liquefied gas, of iron or steel : High pressure cylinder (working pressure High pressure cylinder (working pressure
Containers for compressed or liquefied gas, of iron or steel : Other
Containers for compressed or liquefied gas, of iron or steel : Other
It includes Gas containers of iron or steel
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for LPG cylinders; Nil for exempt items if applicable).
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.
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.
Under HSN 73110010, LPG cylinders attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.