--- title: "HSN Code for Enamelled iron/steel | HSN 73239490 GST Rate" description: "Find HSN and GST Rates for 73239490 related to Enamelled iron/steel with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-73239490/" --- # HSN Code 73239490: Enamelled iron/steel - [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 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 73239490 ? It includes Iron/Steel Kitchen & Household Items ### Any common misclassification issue with Enamelled iron/steel? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Enamelled iron/steel? 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 Enamelled iron/steel is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Enamelled iron/steel; Nil for exempt items if applicable). ### How much GST applies to Enamelled iron/steel? Under HSN 73239490, Enamelled iron/steel attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Enamelled iron/steel? 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 73239490 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹281 Cr (+9.30% YoY) — 0.0076% of India's total exports - Imports: ₹33 Cr (−39.56% YoY) — 0.0006% of India's total imports - Trade balance: ₹247 Cr (Surplus); surplus rank #1020 of 12657 HSN codes - Share of Sub-Chapter 7323: 6.08% of its exports; import side 4.93% - Rank within Sub-Chapter 7323: #2 of 12 by export value; import-side #3 ### Key metrics - Export CAGR: -1.45% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1506 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +28.50% in FY 2020-21 - Contribution to Sub-Ch. 7323: 6.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 73239490 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 | 306.65 | 0.0134% | — | 8.16% | 40.30 | 0.0011% | — | 6.63% | +266.35 | #970 | | FY 2019-20 | 281.63 | 0.0128% | −8.16% | 7.22% | 49.89 | 0.0015% | +23.80% | 7.69% | +231.74 | #1040 | | FY 2020-21 | 361.90 | 0.0168% | +28.50% | 9.38% | 23.88 | 0.0008% | −52.13% | 5.89% | +338.02 | #882 | | FY 2021-22 | 367.65 | 0.0117% | +1.59% | 7.32% | 21.58 | 0.0005% | −9.63% | 5.16% | +346.07 | #1105 | | FY 2022-23 | 280.23 | 0.0077% | −23.78% | 6.14% | 33.83 | 0.0006% | +56.77% | 6.87% | +246.40 | #1395 | | FY 2023-24 | 257.02 | 0.0071% | −8.28% | 5.81% | 55.31 | 0.0010% | +63.49% | 8.97% | +201.71 | #1527 | | FY 2024-25 | 280.91 | 0.0076% | +9.30% | 6.08% | 33.43 | 0.0006% | −39.56% | 4.93% | +247.48 | #1506 | - CAGR (7-year): exports -1.45%/yr, imports -3.07%/yr (consistently Surplus) ## Key trade insights: HSN Code 73239490 export-import analysis ### Export decline: -1.45% CAGR over 7 years India's exports under HSN Code 73239490 have declined at a compound annual rate of -1.45% over 7 fiscal years, falling from ₹306.65 Crore in FY 2018-19 to ₹280.91 Crore in FY 2024-25. ### HSN Code 73239490 ranked #1506 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 73239490 ranks #1506 out of 12657 HSN codes by total export value. Within Sub-Chapter 7323, it ranks #2 of 12. By trade surplus, it ranks #1020 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 73239490 exports The strongest single-year export movement for HSN Code 73239490 was recorded in FY 2020-21, when exports surged by 28.50% over the prior year. ### India maintains a trade surplus of ₹247.48 Crore in HSN Code 73239490 goods In FY 2024-25, India's exports of ₹280.91 Cr exceeded imports of ₹33.43 Cr, resulting in a trade surplus of ₹247.48 Crore — ranking #1020 of 12657 by surplus magnitude. ### Import growth of -3.07% CAGR signals stable import dependency for Enamelled iron/steel India's imports under HSN Code 73239490 have grown at -3.07% CAGR, reaching ₹33.43 Crore in FY 2024-25. ### HSN Code 73239490 contributes 6.08% of Sub-Chapter 7323 exports — ranked #2 Among the 12 HSN codes under Sub-Chapter 7323, HSN Code 73239490 ranks #2 by export value — accounting for 6.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.93% share (rank #3). ## 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 (this hsn code) | ₹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 |