---
title: "HSN Code for Other : Of stainless steel : Pressure cookers | HSN 73239310 GST Rate"
description: "Find HSN and GST Rates for 73239310 related to Other : Of stainless steel : Pressure cookers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73239310/"
---

# HSN Code 73239310: Other : Of stainless steel : Pressure cookers

- [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 stainless steel : Pressure cookers | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 73239310 ?

It includes Iron or steel utensils, enamelled

### Can we claim ITC on inputs used to trade Other : Of stainless steel : Pressure cookers?

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

### Any common misclassification issue with Other : Of stainless steel : Pressure cookers?

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 stainless steel : Pressure cookers?

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 stainless steel : Pressure cookers?

Under HSN 73239310, Other : Of stainless steel : Pressure cookers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Other : Of stainless steel : Pressure cookers?

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.

## India's trade performance: HSN Code 73239310 (FY 2024-25)

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

- Exports: ₹55 Cr (+12.28% YoY) — 0.0015% of India's total exports
- Imports: ₹8 Cr (+372.83% YoY) — 0.0001% of India's total imports
- Trade balance: ₹47 Cr (Surplus); surplus rank #2212 of 12657 HSN codes
- Share of Sub-Chapter 7323: 1.19% of its exports; import side 1.21%
- Rank within Sub-Chapter 7323: #7 of 12 by export value; import-side #10

### Key metrics

- Export CAGR: 12.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3489 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +72.95% in FY 2020-21
- Contribution to Sub-Ch. 7323: 1.19% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73239310

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 | 27.03 | 0.0012% | — | 0.72% | 8.95 | 0.0002% | — | 1.47% | +18.08 | #3704 |
| FY 2019-20 | 24.36 | 0.0011% | −9.88% | 0.62% | 4.63 | 0.0001% | −48.27% | 0.71% | +19.73 | #3857 |
| FY 2020-21 | 42.13 | 0.0020% | +72.95% | 1.09% | 3.88 | 0.0001% | −16.20% | 0.96% | +38.25 | #3174 |
| FY 2021-22 | 50.02 | 0.0016% | +18.73% | 1.00% | 2.52 | 0.0001% | −35.05% | 0.60% | +47.50 | #3358 |
| FY 2022-23 | 41.01 | 0.0011% | −18.01% | 0.90% | < ₹1 Crore | 0.0000% | −75.40% | 0.13% | +40.39 | #3733 |
| FY 2023-24 | 49.17 | 0.0014% | +19.90% | 1.11% | 1.73 | 0.0000% | +179.03% | 0.28% | +47.44 | #3562 |
| FY 2024-25 | 55.21 | 0.0015% | +12.28% | 1.19% | 8.18 | 0.0001% | +372.83% | 1.21% | +47.03 | #3489 |

- CAGR (7-year): exports 12.64%/yr, imports -1.49%/yr (consistently Surplus)

## Key trade insights: HSN Code 73239310 export-import analysis

### Consistent export growth: 12.64% CAGR over 7 years

India's exports under HSN Code 73239310 have grown at a compound annual rate of 12.64% over 7 fiscal years, rising from ₹27.03 Crore in FY 2018-19 to ₹55.21 Crore in FY 2024-25.

### HSN Code 73239310 ranked #3489 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73239310 ranks #3489 out of 12657 HSN codes by total export value. Within Sub-Chapter 7323, it ranks #7 of 12. By trade surplus, it ranks #2212 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 73239310 exports

The strongest single-year export movement for HSN Code 73239310 was recorded in FY 2020-21, when exports surged by 72.95% over the prior year.

### India maintains a trade surplus of ₹47.03 Crore in HSN Code 73239310 goods

In FY 2024-25, India's exports of ₹55.21 Cr exceeded imports of ₹8.18 Cr, resulting in a trade surplus of ₹47.03 Crore — ranking #2212 of 12657 by surplus magnitude.

### Import growth of -1.49% CAGR signals stable import dependency for Other : Of stainless steel : Pressure cookers

India's imports under HSN Code 73239310 have grown at -1.49% CAGR, reaching ₹8.18 Crore in FY 2024-25.

### HSN Code 73239310 contributes 1.19% of Sub-Chapter 7323 exports — ranked #7

Among the 12 HSN codes under Sub-Chapter 7323, HSN Code 73239310 ranks #7 by export value — accounting for 1.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.21% share (rank #10).

## 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 (this hsn code) | ₹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 |