---
title: "HSN Code for Iron or steel utensils, enamelled | HSN 73239420 GST Rate"
description: "Find HSN and GST Rates for 73239420 related to Iron or steel utensils, enamelled with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73239420/"
---

# HSN Code 73239420: Iron or steel utensils, 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 iron (other than cast iron) or steel, enamelled : Utensils | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 73239420 ?

It includes Other | Other | Rubber Cushions

### Do e‑way bill and e‑invoice apply for Iron or steel utensils, 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.

### Can we claim ITC on inputs used to trade Iron or steel utensils, 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 Iron or steel utensils, 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 Iron or steel utensils, enamelled is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Iron or steel utensils, enamelled; Nil for exempt items if applicable).

### How much GST applies to Iron or steel utensils, enamelled?

Under HSN 73239420, Iron or steel utensils, enamelled attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 73239420 (FY 2024-25)

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

- Exports: ₹209 Cr (−12.07% YoY) — 0.0057% of India's total exports
- Imports: ₹17 Cr (+80.42% YoY) — 0.0003% of India's total imports
- Trade balance: ₹192 Cr (Surplus); surplus rank #1175 of 12657 HSN codes
- Share of Sub-Chapter 7323: 4.53% of its exports; import side 2.54%
- Rank within Sub-Chapter 7323: #4 of 12 by export value; import-side #7

### Key metrics

- Export CAGR: -13.26% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1790 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +12.48% in FY 2021-22
- Contribution to Sub-Ch. 7323: 4.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73239420

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 | 491.05 | 0.0215% | — | 13.06% | 7.17 | 0.0002% | — | 1.18% | +483.88 | #666 |
| FY 2019-20 | 364.39 | 0.0166% | −25.79% | 9.35% | 23.44 | 0.0007% | +226.92% | 3.61% | +340.95 | #843 |
| FY 2020-21 | 320.36 | 0.0149% | −12.08% | 8.30% | 18.82 | 0.0006% | −19.71% | 4.64% | +301.54 | #968 |
| FY 2021-22 | 360.34 | 0.0115% | +12.48% | 7.18% | 11.69 | 0.0003% | −37.89% | 2.80% | +348.65 | #1121 |
| FY 2022-23 | 326.10 | 0.0090% | −9.50% | 7.15% | 14.06 | 0.0002% | +20.27% | 2.85% | +312.04 | #1256 |
| FY 2023-24 | 237.85 | 0.0066% | −27.06% | 5.38% | 9.55 | 0.0002% | −32.08% | 1.55% | +228.30 | #1609 |
| FY 2024-25 | 209.13 | 0.0057% | −12.07% | 4.53% | 17.23 | 0.0003% | +80.42% | 2.54% | +191.90 | #1790 |

- CAGR (7-year): exports -13.26%/yr, imports 15.73%/yr (consistently Surplus)

## Key trade insights: HSN Code 73239420 export-import analysis

### Export decline: -13.26% CAGR over 7 years

India's exports under HSN Code 73239420 have declined at a compound annual rate of -13.26% over 7 fiscal years, falling from ₹491.05 Crore in FY 2018-19 to ₹209.13 Crore in FY 2024-25.

### HSN Code 73239420 ranked #1790 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73239420 ranks #1790 out of 12657 HSN codes by total export value. Within Sub-Chapter 7323, it ranks #4 of 12. By trade surplus, it ranks #1175 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 73239420 exports

The strongest single-year export movement for HSN Code 73239420 was recorded in FY 2021-22, when exports surged by 12.48% over the prior year.

### India maintains a trade surplus of ₹191.90 Crore in HSN Code 73239420 goods

In FY 2024-25, India's exports of ₹209.13 Cr exceeded imports of ₹17.23 Cr, resulting in a trade surplus of ₹191.90 Crore — ranking #1175 of 12657 by surplus magnitude.

### Import growth of 15.73% CAGR signals rising demand for Iron or steel utensils, enamelled

India's imports under HSN Code 73239420 have grown at 15.73% CAGR, reaching ₹17.23 Crore in FY 2024-25.

### HSN Code 73239420 contributes 4.53% of Sub-Chapter 7323 exports — ranked #4

Among the 12 HSN codes under Sub-Chapter 7323, HSN Code 73239420 ranks #4 by export value — accounting for 4.53% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.54% share (rank #7).

## 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 (this hsn code) | ₹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 |