--- title: "HSN Code for LPG cylinders | HSN 73110010 GST Rate" description: "Find HSN and GST Rates for 73110010 related to LPG cylinders with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-73110010/" --- # HSN Code 73110010: LPG cylinders - [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 7311: Gas Containers](https://busy.in/hsn/sub-chapter-7311/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Containers for compressed or liquefied gas, of iron or steel : Liquefied petroleum gas (LPG) cylinder | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 73110010 ? It includes Gas containers of iron or steel ### How should mixed supplies be billed when LPG cylinders is sold with other items? 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). ### Do e‑way bill and e‑invoice apply for LPG cylinders? 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 LPG 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. ### Any common misclassification issue with LPG cylinders? 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 LPG cylinders? 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 LPG cylinders? Under HSN 73110010, LPG cylinders attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 73110010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹448 Cr (+4.81% YoY) — 0.0122% of India's total exports - Imports: ₹3 Cr (+46.63% YoY) — 0.0000% of India's total imports - Trade balance: ₹445 Cr (Surplus); surplus rank #705 of 12657 HSN codes - Share of Sub-Chapter 7311: 34.79% of its exports; import side 0.50% - Rank within Sub-Chapter 7311: #2 of 4 by export value; import-side #4 ### Key metrics - Export CAGR: 13.09% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1096 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +89.91% in FY 2022-23 - Contribution to Sub-Ch. 7311: 34.79% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 73110010 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. 7311 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7311 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 214.07 | 0.0094% | — | 31.07% | < ₹1 Crore | 0.0000% | — | 0.40% | +213.53 | #1256 | | FY 2019-20 | 171.48 | 0.0078% | −19.90% | 29.36% | 5.24 | 0.0002% | +870.37% | 3.01% | +166.24 | #1451 | | FY 2020-21 | 120.20 | 0.0056% | −29.90% | 21.85% | 1.34 | 0.0000% | −74.43% | 0.42% | +118.86 | #1893 | | FY 2021-22 | 173.87 | 0.0055% | +44.65% | 18.41% | 2.74 | 0.0001% | +104.48% | 0.31% | +171.13 | #1789 | | FY 2022-23 | 330.20 | 0.0091% | +89.91% | 26.95% | 1.61 | 0.0000% | −41.24% | 0.38% | +328.59 | #1246 | | FY 2023-24 | 427.20 | 0.0118% | +29.38% | 31.75% | 1.78 | 0.0000% | +10.56% | 0.46% | +425.42 | #1095 | | FY 2024-25 | 447.75 | 0.0122% | +4.81% | 34.79% | 2.61 | 0.0000% | +46.63% | 0.50% | +445.14 | #1096 | - CAGR (7-year): exports 13.09%/yr, imports 30.03%/yr (consistently Surplus) ## Key trade insights: HSN Code 73110010 export-import analysis ### Consistent export growth: 13.09% CAGR over 7 years India's exports under HSN Code 73110010 have grown at a compound annual rate of 13.09% over 7 fiscal years, rising from ₹214.07 Crore in FY 2018-19 to ₹447.75 Crore in FY 2024-25. ### HSN Code 73110010 ranked #1096 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 73110010 ranks #1096 out of 12657 HSN codes by total export value. Within Sub-Chapter 7311, it ranks #2 of 4. By trade surplus, it ranks #705 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 73110010 exports The strongest single-year export movement for HSN Code 73110010 was recorded in FY 2022-23, when exports surged by 89.91% over the prior year. ### India maintains a trade surplus of ₹445.14 Crore in HSN Code 73110010 goods In FY 2024-25, India's exports of ₹447.75 Cr exceeded imports of ₹2.61 Cr, resulting in a trade surplus of ₹445.14 Crore — ranking #705 of 12657 by surplus magnitude. ### Import growth of 30.03% CAGR signals rising demand for LPG cylinders India's imports under HSN Code 73110010 have grown at 30.03% CAGR, reaching ₹2.61 Crore in FY 2024-25. ### HSN Code 73110010 contributes 34.79% of Sub-Chapter 7311 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 7311, HSN Code 73110010 ranks #2 by export value — accounting for 34.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.50% share (rank #4). ## Related HSN Codes in Sub-Chapter 7311 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 73110090: Gas containers of iron or steel](https://busy.in/hsn/hsn-73110090/) | ₹636 Cr | | #2 | HSN Code 73110010: LPG cylinders (this hsn code) | ₹448 Cr | | #3 | [HSN Code 73110020: Low pressure gas cylinders](https://busy.in/hsn/hsn-73110020/) | ₹154 Cr | | #4 | [HSN Code 73110030: High pressure gas cylinders](https://busy.in/hsn/hsn-73110030/) | ₹50 Cr |