---
title: "HSN Code for Other Parts | HSN 73159000 GST Rate"
description: "Find HSN and GST Rates for 73159000 related to Other Parts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73159000/"
---

# HSN Code 73159000: Other Parts

- [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 7315: Chains & parts of iron or steel](https://busy.in/hsn/sub-chapter-7315/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other parts | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73159000 ?

It includes Nails (for Animal Shoes)

### Does packaging or labelling change the GST for Other Parts?

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 much GST applies to Other Parts?

Under HSN 73159000, Other Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Parts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Parts; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other Parts?

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.

### Can we claim ITC on inputs used to trade Other Parts?

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

### Any common misclassification issue with Other Parts?

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

## India's trade performance: HSN Code 73159000 (FY 2024-25)

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

- Exports: ₹59 Cr (+14.84% YoY) — 0.0016% of India's total exports
- Imports: ₹64 Cr (+30.92% YoY) — 0.0011% of India's total imports
- Trade balance: −₹5 Cr (Deficit); surplus rank #8626 of 12657 HSN codes
- Share of Sub-Chapter 7315: 10.01% of its exports; import side 7.60%
- Rank within Sub-Chapter 7315: #4 of 10 by export value; import-side #5

### Key metrics

- Export CAGR: 5.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3391 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +28.94% in FY 2021-22
- Contribution to Sub-Ch. 7315: 10.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73159000

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. 7315 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7315 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 42.78 | 0.0019% | — | 12.38% | 81.71 | 0.0023% | — | 14.61% | −38.93 | #3109 |
| FY 2019-20 | 45.25 | 0.0021% | +5.77% | 12.80% | 52.91 | 0.0016% | −35.25% | 11.07% | −7.66 | #3030 |
| FY 2020-21 | 47.54 | 0.0022% | +5.06% | 14.12% | 58.82 | 0.0020% | +11.17% | 9.53% | −11.28 | #3013 |
| FY 2021-22 | 61.30 | 0.0020% | +28.94% | 12.26% | 47.52 | 0.0010% | −19.21% | 8.40% | +13.78 | #3081 |
| FY 2022-23 | 69.83 | 0.0019% | +13.92% | 12.76% | 45.24 | 0.0008% | −4.80% | 6.79% | +24.59 | #3043 |
| FY 2023-24 | 51.49 | 0.0014% | −26.26% | 9.72% | 49.06 | 0.0009% | +8.44% | 6.90% | +2.43 | #3485 |
| FY 2024-25 | 59.13 | 0.0016% | +14.84% | 10.01% | 64.23 | 0.0011% | +30.92% | 7.60% | −5.10 | #3391 |

- CAGR (7-year): exports 5.54%/yr, imports -3.93%/yr (consistently Deficit)

## Key trade insights: HSN Code 73159000 export-import analysis

### Consistent export growth: 5.54% CAGR over 7 years

India's exports under HSN Code 73159000 have grown at a compound annual rate of 5.54% over 7 fiscal years, rising from ₹42.78 Crore in FY 2018-19 to ₹59.13 Crore in FY 2024-25.

### HSN Code 73159000 ranked #3391 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73159000 ranks #3391 out of 12657 HSN codes by total export value. Within Sub-Chapter 7315, it ranks #4 of 10. By trade surplus, it ranks #8626 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 73159000 exports

The strongest single-year export movement for HSN Code 73159000 was recorded in FY 2021-22, when exports surged by 28.94% over the prior year.

### India records a trade deficit of ₹5.10 Crore in HSN Code 73159000 goods

In FY 2024-25, India's imports of ₹64.23 Cr exceeded exports of ₹59.13 Cr, resulting in a trade deficit of ₹5.10 Crore — ranking #8626 of 12657 by surplus magnitude.

### Import growth of -3.93% CAGR signals stable import dependency for Other Parts

India's imports under HSN Code 73159000 have grown at -3.93% CAGR, reaching ₹64.23 Crore in FY 2024-25.

### HSN Code 73159000 contributes 10.01% of Sub-Chapter 7315 exports — ranked #4

Among the 10 HSN codes under Sub-Chapter 7315, HSN Code 73159000 ranks #4 by export value — accounting for 10.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.60% share (rank #5).

## Related HSN Codes in Sub-Chapter 7315

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 73151100: Roller chain](https://busy.in/hsn/hsn-73151100/) | ₹265 Cr |
| #2 | [HSN Code 73151290: Articulated link chain: Other chain](https://busy.in/hsn/hsn-73151290/) | ₹113 Cr |
| #3 | [HSN Code 73158900: Other Chain \| Other](https://busy.in/hsn/hsn-73158900/) | ₹62 Cr |
| #4 | HSN Code 73159000: Other Parts (this hsn code) | ₹59 Cr |
| #5 | [HSN Code 73151210: Lifting & Hoisting Chain](https://busy.in/hsn/hsn-73151210/) | ₹47 Cr |
| #6 | [HSN Code 73151900: Chain Parts](https://busy.in/hsn/hsn-73151900/) | ₹29 Cr |
| #7 | [HSN Code 73158200: Other Chain \| Other, Welded Link](https://busy.in/hsn/hsn-73158200/) | ₹7 Cr |
| #8 | [HSN Code 73158100: Other chain : Stud-link](https://busy.in/hsn/hsn-73158100/) | ₹6 Cr |
| #9 | [HSN Code 73151220: Articulated link chain and ship chain](https://busy.in/hsn/hsn-73151220/) | ₹2 Cr |
| #10 | [HSN Code 73152000: Skid chain](https://busy.in/hsn/hsn-73152000/) | < ₹1 Crore |