---
title: "HSN Code for Gas and Other Fuel Appliances | HSN 73218100 GST Rate"
description: "Find HSN and GST Rates for 73218100 related to Gas and Other Fuel Appliances with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73218100/"
---

# HSN Code 73218100: Gas and Other Fuel Appliances

- [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 7321: Non-electric domestic stoves, cookers](https://busy.in/hsn/sub-chapter-7321/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Cooking appliances and plate warmers: Other, including appliances for solid fuel: Other appliances : For gas fuel or for both gas and other fuels | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73218100 ?

It includes Other Cooking Appliances

### Does packaging or labelling change the GST for Gas and Other Fuel Appliances?

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 Gas and Other Fuel Appliances?

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 Gas and Other Fuel Appliances?

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 Gas and Other Fuel Appliances?

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 Gas and Other Fuel Appliances?

Under HSN 73218100, Gas and Other Fuel Appliances attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Gas and Other Fuel Appliances is sold with other items?

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

## India's trade performance: HSN Code 73218100 (FY 2024-25)

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

- Exports: ₹1 Cr (+136.96% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (+128.30% YoY) — 0.0000% of India's total imports
- Trade balance: −₹1 Cr (Deficit); surplus rank #8014 of 12657 HSN codes
- Share of Sub-Chapter 7321: 0.70% of its exports; import side 0.67%
- Rank within Sub-Chapter 7321: #10 of 18 by export value; import-side #9

### Key metrics

- Export CAGR: 12.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8178 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +259.09% in FY 2021-22
- Contribution to Sub-Ch. 7321: 0.70% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73218100

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. 7321 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7321 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.45% | 1.55 | 0.0000% | — | 0.81% | −1.02 | #8136 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −16.98% | 0.34% | 5.15 | 0.0002% | +232.26% | 2.76% | −4.71 | #8291 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | 0.00% | 0.25% | < ₹1 Crore | 0.0000% | −90.10% | 0.34% | −0.07 | #8328 |
| FY 2021-22 | 1.58 | 0.0001% | +259.09% | 0.59% | 2.34 | 0.0001% | +358.82% | 0.73% | −0.76 | #7573 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −63.92% | 0.22% | 1.25 | 0.0000% | −46.58% | 0.39% | −0.68 | #8576 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −19.30% | 0.18% | 1.06 | 0.0000% | −15.20% | 0.35% | −0.60 | #8860 |
| FY 2024-25 | 1.09 | 0.0000% | +136.96% | 0.70% | 2.42 | 0.0000% | +128.30% | 0.67% | −1.33 | #8178 |

- CAGR (7-year): exports 12.77%/yr, imports 7.71%/yr (consistently Deficit)

## Key trade insights: HSN Code 73218100 export-import analysis

### Consistent export growth: 12.77% CAGR over 7 years

India's exports under HSN Code 73218100 have grown at a compound annual rate of 12.77% over 7 fiscal years, rising from ₹0.53 Crore in FY 2018-19 to ₹1.09 Crore in FY 2024-25.

### HSN Code 73218100 ranked #8178 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73218100 ranks #8178 out of 12657 HSN codes by total export value. Within Sub-Chapter 7321, it ranks #10 of 18. By trade surplus, it ranks #8014 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 73218100 exports

The strongest single-year export movement for HSN Code 73218100 was recorded in FY 2021-22, when exports surged by 259.09% over the prior year.

### India records a trade deficit of ₹1.33 Crore in HSN Code 73218100 goods

In FY 2024-25, India's imports of ₹2.42 Cr exceeded exports of ₹1.09 Cr, resulting in a trade deficit of ₹1.33 Crore — ranking #8014 of 12657 by surplus magnitude.

### Import growth of 7.71% CAGR signals stable import dependency for Gas and Other Fuel Appliances

India's imports under HSN Code 73218100 have grown at 7.71% CAGR, reaching ₹2.42 Crore in FY 2024-25.

### HSN Code 73218100 contributes 0.70% of Sub-Chapter 7321 exports — ranked #10

Among the 18 HSN codes under Sub-Chapter 7321, HSN Code 73218100 ranks #10 by export value — accounting for 0.70% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.67% share (rank #9).

## Related HSN Codes in Sub-Chapter 7321

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 73211110: Gas Cookers and Stoves](https://busy.in/hsn/hsn-73211110/) | ₹41 Cr |
| #2 | [HSN Code 73219000: Hydraulic Shafts of Iron or Steel](https://busy.in/hsn/hsn-73219000/) | ₹36 Cr |
| #3 | [HSN Code 73218910: Clay Tandoor (Oven)](https://busy.in/hsn/hsn-73218910/) | ₹21 Cr |
| #4 | [HSN Code 73218990: Other Cooking Appliances](https://busy.in/hsn/hsn-73218990/) | ₹21 Cr |
| #5 | [HSN Code 73211190: Other Gas Cooking Appliances/Plate Warmers](https://busy.in/hsn/hsn-73211190/) | ₹19 Cr |
| #6 | [HSN Code 73211990: Other Stoves and Appliances](https://busy.in/hsn/hsn-73211990/) | ₹5 Cr |
| #7 | [HSN Code 73211120: Other Gas Stoves](https://busy.in/hsn/hsn-73211120/) | ₹4 Cr |
| #8 | [HSN Code 73211220: Liquid fuel stoves](https://busy.in/hsn/hsn-73211220/) | ₹3 Cr |
| #9 | [HSN Code 73211210: Liquid Fuel Cookers/Kitchen Stoves](https://busy.in/hsn/hsn-73211210/) | ₹3 Cr |
| #10 | HSN Code 73218100: Gas and Other Fuel Appliances (this hsn code) | ₹1 Cr |