---
title: "HSN Code for Other | Of Cast Iron, Enamelled | HSN 73239200 GST Rate"
description: "Find HSN and GST Rates for 73239200 related to Other | Of Cast Iron, Enamelled with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73239200/"
---

# HSN Code 73239200: Other | Of Cast Iron, Enamelled

- [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, enamelled | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 73239200 ?

It includes Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas

### Can we claim ITC on inputs used to trade Other / Of Cast Iron, Enamelled?

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

### Does packaging or labelling change the GST for Other / Of Cast Iron, Enamelled?

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 should mixed supplies be billed when Other / Of Cast Iron, Enamelled 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, Enamelled; Nil for exempt items if applicable).

### Any common misclassification issue with Other / Of Cast Iron, Enamelled?

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 Other / Of Cast Iron, Enamelled?

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 much GST applies to Other / Of Cast Iron, Enamelled?

Under HSN 73239200, Other / Of Cast Iron, Enamelled attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 73239200 (FY 2024-25)

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

- Exports: ₹6 Cr (+73.67% YoY) — 0.0002% of India's total exports
- Imports: ₹19 Cr (+116.11% YoY) — 0.0003% of India's total imports
- Trade balance: −₹12 Cr (Deficit); surplus rank #9215 of 12657 HSN codes
- Share of Sub-Chapter 7323: 0.13% of its exports; import side 2.75%
- Rank within Sub-Chapter 7323: #11 of 12 by export value; import-side #6

### Key metrics

- Export CAGR: -11.58% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6362 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +864.23% in FY 2019-20
- Contribution to Sub-Ch. 7323: 0.13% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73239200

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 | 12.97 | 0.0006% | — | 0.35% | 6.78 | 0.0002% | — | 1.12% | +6.19 | #4682 |
| FY 2019-20 | 125.06 | 0.0057% | +864.23% | 3.21% | 4.26 | 0.0001% | −37.17% | 0.66% | +120.80 | #1764 |
| FY 2020-21 | 8.46 | 0.0004% | −93.24% | 0.22% | 2.20 | 0.0001% | −48.36% | 0.54% | +6.26 | #5302 |
| FY 2021-22 | 7.65 | 0.0002% | −9.57% | 0.15% | 5.72 | 0.0001% | +160.00% | 1.37% | +1.93 | #5828 |
| FY 2022-23 | 4.26 | 0.0001% | −44.31% | 0.09% | 6.61 | 0.0001% | +15.56% | 1.34% | −2.35 | #6609 |
| FY 2023-24 | 3.57 | 0.0001% | −16.20% | 0.08% | 8.63 | 0.0002% | +30.56% | 1.40% | −5.06 | #6955 |
| FY 2024-25 | 6.20 | 0.0002% | +73.67% | 0.13% | 18.65 | 0.0003% | +116.11% | 2.75% | −12.45 | #6362 |

- CAGR (7-year): exports -11.58%/yr, imports 18.37%/yr (consistently Deficit)

## Key trade insights: HSN Code 73239200 export-import analysis

### Export decline: -11.58% CAGR over 7 years

India's exports under HSN Code 73239200 have declined at a compound annual rate of -11.58% over 7 fiscal years, falling from ₹12.97 Crore in FY 2018-19 to ₹6.20 Crore in FY 2024-25.

### HSN Code 73239200 ranked #6362 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73239200 ranks #6362 out of 12657 HSN codes by total export value. Within Sub-Chapter 7323, it ranks #11 of 12. By trade surplus, it ranks #9215 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 73239200 exports

The strongest single-year export movement for HSN Code 73239200 was recorded in FY 2019-20, when exports surged by 864.23% over the prior year.

### India records a trade deficit of ₹12.45 Crore in HSN Code 73239200 goods

In FY 2024-25, India's imports of ₹18.65 Cr exceeded exports of ₹6.20 Cr, resulting in a trade deficit of ₹12.45 Crore — ranking #9215 of 12657 by surplus magnitude.

### Import growth of 18.37% CAGR signals rising demand for Other | Of Cast Iron, Enamelled

India's imports under HSN Code 73239200 have grown at 18.37% CAGR, reaching ₹18.65 Crore in FY 2024-25.

### HSN Code 73239200 contributes 0.13% of Sub-Chapter 7323 exports — ranked #11

Among the 12 HSN codes under Sub-Chapter 7323, HSN Code 73239200 ranks #11 by export value — accounting for 0.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.75% share (rank #6).

## 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](https://busy.in/hsn/hsn-73239190/) | ₹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 |
| #11 | HSN Code 73239200: Other \| Of Cast Iron, Enamelled (this hsn code) | ₹6 Cr |