---
title: "HSN Code for Other : Of cast iron, not enamelled : Other | HSN 73239190 GST Rate"
description: "Find HSN and GST Rates for 73239190 related to Other : Of cast iron, not enamelled : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73239190/"
---

# HSN Code 73239190: Other : Of cast iron, not enamelled : Other

- [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 7323: Household articles of iron or steel](https://busy.in/hsn/sub-chapter-7323/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Of cast iron, not enamelled : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 73239190 ?

It includes Other | Of Stainless Steel

### How much GST applies to Other : Of cast iron, not enamelled : Other?

Under HSN 73239190, Other : Of cast iron, not enamelled : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other : Of cast iron, not enamelled : Other?

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.

### Do e‑way bill and e‑invoice apply for Other : Of cast iron, not enamelled : Other?

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.

### How should mixed supplies be billed when Other : Of cast iron, not enamelled : Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Of cast iron, not enamelled : Other; Nil for exempt items if applicable).

### Any common misclassification issue with Other : Of cast iron, not enamelled : Other?

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 Other : Of cast iron, not enamelled : Other?

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

## India's trade performance: HSN Code 73239190 (FY 2024-25)

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

- Exports: ₹156 Cr (−18.65% YoY) — 0.0042% of India's total exports
- Imports: ₹26 Cr (+46.61% YoY) — 0.0004% of India's total imports
- Trade balance: ₹131 Cr (Surplus); surplus rank #1414 of 12657 HSN codes
- Share of Sub-Chapter 7323: 3.38% of its exports; import side 3.76%
- Rank within Sub-Chapter 7323: #5 of 12 by export value; import-side #4

### Key metrics

- Export CAGR: -4.12% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2112 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +86.90% in FY 2021-22
- Contribution to Sub-Ch. 7323: 3.38% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73239190

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. 7323 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7323 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 201.16 | 0.0088% | — | 5.35% | 8.49 | 0.0002% | — | 1.40% | +192.67 | #1310 |
| FY 2019-20 | 131.53 | 0.0060% | −34.61% | 3.37% | 55.35 | 0.0017% | +551.94% | 8.53% | +76.18 | #1715 |
| FY 2020-21 | 158.14 | 0.0074% | +20.23% | 4.10% | 20.48 | 0.0007% | −63.00% | 5.05% | +137.66 | #1607 |
| FY 2021-22 | 295.56 | 0.0094% | +86.90% | 5.89% | 21.38 | 0.0005% | +4.39% | 5.12% | +274.18 | #1300 |
| FY 2022-23 | 208.40 | 0.0058% | −29.49% | 4.57% | 6.66 | 0.0001% | −68.85% | 1.35% | +201.74 | #1695 |
| FY 2023-24 | 192.15 | 0.0053% | −7.80% | 4.35% | 17.42 | 0.0003% | +161.56% | 2.83% | +174.73 | #1819 |
| FY 2024-25 | 156.32 | 0.0042% | −18.65% | 3.38% | 25.54 | 0.0004% | +46.61% | 3.76% | +130.78 | #2112 |

- CAGR (7-year): exports -4.12%/yr, imports 20.15%/yr (consistently Surplus)

## Key trade insights: HSN Code 73239190 export-import analysis

### Export decline: -4.12% CAGR over 7 years

India's exports under HSN Code 73239190 have declined at a compound annual rate of -4.12% over 7 fiscal years, falling from ₹201.16 Crore in FY 2018-19 to ₹156.32 Crore in FY 2024-25.

### HSN Code 73239190 ranked #2112 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73239190 ranks #2112 out of 12657 HSN codes by total export value. Within Sub-Chapter 7323, it ranks #5 of 12. By trade surplus, it ranks #1414 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 73239190 exports

The strongest single-year export movement for HSN Code 73239190 was recorded in FY 2021-22, when exports surged by 86.90% over the prior year.

### India maintains a trade surplus of ₹130.78 Crore in HSN Code 73239190 goods

In FY 2024-25, India's exports of ₹156.32 Cr exceeded imports of ₹25.54 Cr, resulting in a trade surplus of ₹130.78 Crore — ranking #1414 of 12657 by surplus magnitude.

### Import growth of 20.15% CAGR signals rising demand for Other : Of cast iron, not enamelled : Other

India's imports under HSN Code 73239190 have grown at 20.15% CAGR, reaching ₹25.54 Crore in FY 2024-25.

### HSN Code 73239190 contributes 3.38% of Sub-Chapter 7323 exports — ranked #5

Among the 12 HSN codes under Sub-Chapter 7323, HSN Code 73239190 ranks #5 by export value — accounting for 3.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.76% share (rank #4).

## Related HSN Codes in Sub-Chapter 7323

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 73239390: Other \| Of Stainless Steel](https://busy.in/hsn/hsn-73239390/) | ₹3,522 Cr |
| #2 | [HSN Code 73239490: Enamelled iron/steel](https://busy.in/hsn/hsn-73239490/) | ₹281 Cr |
| #3 | [HSN Code 73239990: Iron/Steel Kitchen & Household Items](https://busy.in/hsn/hsn-73239990/) | ₹267 Cr |
| #4 | [HSN Code 73239420: Iron or steel utensils, enamelled](https://busy.in/hsn/hsn-73239420/) | ₹209 Cr |
| #5 | HSN Code 73239190: Other : Of cast iron, not enamelled : Other (this hsn code) | ₹156 Cr |
| #6 | [HSN Code 73231000: Iron/Steel Wool & Scouring/Polishing Pads/Gloves](https://busy.in/hsn/hsn-73231000/) | ₹66 Cr |
| #7 | [HSN Code 73239310: Other : Of stainless steel : Pressure cookers](https://busy.in/hsn/hsn-73239310/) | ₹55 Cr |
| #8 | [HSN Code 73239920: Other \| Other \| Rubber Cushions](https://busy.in/hsn/hsn-73239920/) | ₹39 Cr |
| #9 | [HSN Code 73239910: Other : Other : Utensils of galvanised iron](https://busy.in/hsn/hsn-73239910/) | ₹9 Cr |
| #10 | [HSN Code 73239110: Non-Enamelled Cast Iron Pans](https://busy.in/hsn/hsn-73239110/) | ₹8 Cr |