--- title: "HSN Code for Other : Other : Utensils of galvanised iron | HSN 73239910 GST Rate" description: "Find HSN and GST Rates for 73239910 related to Other : Other : Utensils of galvanised iron with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-73239910/" --- # HSN Code 73239910: Other : Other : Utensils of galvanised iron - [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 : Other : Utensils of galvanised iron | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 73239910 ? It includes Sinks, Wash Basins| Stainless Steel ### Can we claim ITC on inputs used to trade Other : Other : Utensils of galvanised iron? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Other : Other : Utensils of galvanised iron? 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. ### Any common misclassification issue with Other : Other : Utensils of galvanised iron? 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 Other : Other : Utensils of galvanised iron? 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 : Other : Utensils of galvanised iron? Under HSN 73239910, Other : Other : Utensils of galvanised iron attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 73239910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9 Cr (+99.36% YoY) — 0.0003% of India's total exports - Imports: < ₹1 Crore (+47.06% YoY) — 0.0000% of India's total imports - Trade balance: ₹9 Cr (Surplus); surplus rank #3373 of 12657 HSN codes - Share of Sub-Chapter 7323: 0.20% of its exports; import side 0.04% - Rank within Sub-Chapter 7323: #9 of 12 by export value; import-side #11 ### Key metrics - Export CAGR: 25.35% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5854 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +99.36% in FY 2024-25 - Contribution to Sub-Ch. 7323: 0.20% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 73239910 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 | 2.41 | 0.0001% | — | 0.06% | < ₹1 Crore | 0.0000% | — | 0.07% | +2.00 | #6744 | | FY 2019-20 | 3.35 | 0.0002% | +39.00% | 0.09% | 1.70 | 0.0001% | +314.63% | 0.26% | +1.65 | #6324 | | FY 2020-21 | 4.98 | 0.0002% | +48.66% | 0.13% | < ₹1 Crore | 0.0000% | −76.47% | 0.10% | +4.58 | #5949 | | FY 2021-22 | 3.88 | 0.0001% | −22.09% | 0.08% | < ₹1 Crore | 0.0000% | −75.00% | 0.02% | +3.78 | #6653 | | FY 2022-23 | 5.48 | 0.0002% | +41.24% | 0.12% | < ₹1 Crore | 0.0000% | +140.00% | 0.05% | +5.24 | #6359 | | FY 2023-24 | 4.69 | 0.0001% | −14.42% | 0.11% | < ₹1 Crore | 0.0000% | −29.17% | 0.03% | +4.52 | #6648 | | FY 2024-25 | 9.35 | 0.0003% | +99.36% | 0.20% | < ₹1 Crore | 0.0000% | +47.06% | 0.04% | +9.10 | #5854 | - CAGR (7-year): exports 25.35%/yr, imports -7.91%/yr (consistently Surplus) ## Key trade insights: HSN Code 73239910 export-import analysis ### Consistent export growth: 25.35% CAGR over 7 years India's exports under HSN Code 73239910 have grown at a compound annual rate of 25.35% over 7 fiscal years, rising from ₹2.41 Crore in FY 2018-19 to ₹9.35 Crore in FY 2024-25. ### HSN Code 73239910 ranked #5854 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 73239910 ranks #5854 out of 12657 HSN codes by total export value. Within Sub-Chapter 7323, it ranks #9 of 12. By trade surplus, it ranks #3373 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 73239910 exports The strongest single-year export movement for HSN Code 73239910 was recorded in FY 2024-25, when exports surged by 99.36% over the prior year. ### India maintains a trade surplus of ₹9.10 Crore in HSN Code 73239910 goods In FY 2024-25, India's exports of ₹9.35 Cr exceeded imports of ₹0.25 Cr, resulting in a trade surplus of ₹9.10 Crore — ranking #3373 of 12657 by surplus magnitude. ### Import growth of -7.91% CAGR signals stable import dependency for Other : Other : Utensils of galvanised iron India's imports under HSN Code 73239910 have grown at -7.91% CAGR, reaching ₹0.25 Crore in FY 2024-25. ### HSN Code 73239910 contributes 0.20% of Sub-Chapter 7323 exports — ranked #9 Among the 12 HSN codes under Sub-Chapter 7323, HSN Code 73239910 ranks #9 by export value — accounting for 0.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #11). ## 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 (this hsn code) | ₹9 Cr | | #10 | [HSN Code 73239110: Non-Enamelled Cast Iron Pans](https://busy.in/hsn/hsn-73239110/) | ₹8 Cr |