--- title: "HSN Code for Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas | HSN 73239410 GST Rate" description: "Find HSN and GST Rates for 73239410 related to Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-73239410/" --- # HSN Code 73239410: Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas - [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 iron (other than cast iron) or steel, enamelled : Ghamellas | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 73239410 ? It includes Other : Other : Utensils of galvanised iron ### Can we claim ITC on inputs used to trade Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas? 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 much GST applies to Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas? Under HSN 73239410, Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas? 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. ## India's trade performance: HSN Code 73239410 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (−9.09% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: ₹3 Cr (Surplus); surplus rank #4038 of 12657 HSN codes - Share of Sub-Chapter 7323: 0.06% of its exports; import side 0.00% - Rank within Sub-Chapter 7323: #12 of 12 by export value; import-side #12 ### Key metrics - Export CAGR: 15.10% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7198 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +73.68% in FY 2023-24 - Contribution to Sub-Ch. 7323: 0.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 73239410 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 | 1.29 | 0.0001% | — | 0.03% | < ₹1 Crore | 0.0000% | — | 0.00% | +1.28 | #7378 | | FY 2019-20 | 2.16 | 0.0001% | +67.44% | 0.06% | < ₹1 Crore | 0.0000% | +700.00% | 0.01% | +2.08 | #6846 | | FY 2020-21 | 2.40 | 0.0001% | +11.11% | 0.06% | Nil | 0.0000% | −100.00% | 0.00% | +2.40 | #6770 | | FY 2021-22 | 1.58 | 0.0001% | −34.17% | 0.03% | Nil | 0.0000% | — | 0.00% | +1.58 | #7573 | | FY 2022-23 | 1.90 | 0.0001% | +20.25% | 0.04% | < ₹1 Crore | 0.0000% | — | 0.01% | +1.87 | #7493 | | FY 2023-24 | 3.30 | 0.0001% | +73.68% | 0.07% | Nil | 0.0000% | −100.00% | 0.00% | +3.30 | #7035 | | FY 2024-25 | 3.00 | 0.0001% | −9.09% | 0.06% | < ₹1 Crore | 0.0000% | — | 0.00% | +2.99 | #7198 | - CAGR (7-year): exports 15.10%/yr, imports 0.00%/yr (consistently Surplus) ## Key trade insights: HSN Code 73239410 export-import analysis ### Consistent export growth: 15.10% CAGR over 7 years India's exports under HSN Code 73239410 have grown at a compound annual rate of 15.10% over 7 fiscal years, rising from ₹1.29 Crore in FY 2018-19 to ₹3.00 Crore in FY 2024-25. ### HSN Code 73239410 ranked #7198 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 73239410 ranks #7198 out of 12657 HSN codes by total export value. Within Sub-Chapter 7323, it ranks #12 of 12. By trade surplus, it ranks #4038 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 73239410 exports The strongest single-year export movement for HSN Code 73239410 was recorded in FY 2023-24, when exports surged by 73.68% over the prior year. ### India maintains a trade surplus of ₹2.99 Crore in HSN Code 73239410 goods In FY 2024-25, India's exports of ₹3.00 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹2.99 Crore — ranking #4038 of 12657 by surplus magnitude. ### Import growth of 0.00% CAGR signals stable import dependency for Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas India's imports under HSN Code 73239410 have grown at 0.00% CAGR, reaching ₹0.01 Crore in FY 2024-25. ### HSN Code 73239410 contributes 0.06% of Sub-Chapter 7323 exports — ranked #12 Among the 12 HSN codes under Sub-Chapter 7323, HSN Code 73239410 ranks #12 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #12). ## 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 | | #12 | HSN Code 73239410: Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas (this hsn code) | ₹3 Cr |