Description of Goods
Parts
Chapter
73 - Articles of iron or steel
Sub Chapter
7321 - Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
CGST
9%
SGST
9%
IGST
18%
CESS
0%
5% for kerosene burners; 18% otherwise. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 414.