What products are classified under HSN 73231000 ?
It includes Other | Of Cast Iron, Enamelled
HSN Code 73231000 represents Iron/Steel Wool & Scouring/Polishing Pads/Gloves under GST classification. This code helps businesses identify Iron/Steel Wool & Scouring/Polishing Pads/Gloves correctly for billing, taxation, and trade. With HSN Code 73231000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Iron/Steel Wool & Scouring/Polishing Pads/Gloves.
HSN Code 73231000 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 | 7323 | Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel | Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like | 9% | 9% | 18% | 0% |
| 73 | Articles of iron or steel | 7323 | Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel | Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like | 9% | 9% | 18% | 0% |
Description of goods
Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like
Chapter
73 – Articles of iron or steel
Sub Chapter
7323 – Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
Description of goods
Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like
Chapter
73 – Articles of iron or steel
Sub Chapter
7323 – Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
Iron/Steel Wool & Scouring/Polishing Pads/Gloves does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other : Of cast iron, not enamelled : Pans | |
| Other : Of cast iron, not enamelled : Pans | |
| Other : Of cast iron, not enamelled : Other | |
| Other : Of cast iron, not enamelled : Other | |
| Other : Of cast iron, enamelled | |
| Other : Of cast iron, enamelled | |
| Other : Of stainless steel : Pressure cookers | |
| Other : Of stainless steel : Pressure cookers | |
| Other : Of stainless steel : Other | |
| Other : Of stainless steel : Other | |
| Other : Of iron (other than cast iron) or steel, enamelled : Ghamellas | |
| Other : Of iron (other than cast iron) or steel, enamelled : Ghamellas | |
| Other : Of iron (other than cast iron) or steel, enamelled : Utensils | |
| Other : Of iron (other than cast iron) or steel, enamelled : Utensils | |
| Other : Of iron (other than cast iron) or steel, enamelled : Other | |
| Other : Of iron (other than cast iron) or steel, enamelled : Other | |
| Other : Other : Utensils of galvanised iron | |
| Other : Other : Utensils of galvanised iron | |
| Other : Other : Other utensils | |
| Other : Other : Other utensils | |
| Other : Other : Other | |
| Other : Other : Other |
Other : Of cast iron, not enamelled : Pans
Other : Of cast iron, not enamelled : Pans
Other : Of cast iron, not enamelled : Other
Other : Of cast iron, not enamelled : Other
Other : Of cast iron, enamelled
Other : Of cast iron, enamelled
Other : Of stainless steel : Pressure cookers
Other : Of stainless steel : Pressure cookers
Other : Of stainless steel : Other
Other : Of stainless steel : Other
Other : Of iron (other than cast iron) or steel, enamelled : Ghamellas
Other : Of iron (other than cast iron) or steel, enamelled : Ghamellas
Other : Of iron (other than cast iron) or steel, enamelled : Utensils
Other : Of iron (other than cast iron) or steel, enamelled : Utensils
Other : Of iron (other than cast iron) or steel, enamelled : Other
Other : Of iron (other than cast iron) or steel, enamelled : Other
Other : Other : Utensils of galvanised iron
Other : Other : Utensils of galvanised iron
Other : Other : Other utensils
Other : Other : Other utensils
Other : Other : Other
Other : Other : Other
| Order Number | Description |
|---|---|
| Vaya Life Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) |
Vaya Life Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Other | Of Cast Iron, Enamelled
Under HSN 73231000, Iron/Steel Wool & Scouring/Polishing Pads/Gloves attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Iron/Steel Wool & Scouring/Polishing Pads/Gloves; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.