--- title: "HSN Code for Other | Other | Rubber Cushions | HSN 73239920 GST Rate" description: "Find HSN and GST Rates for 73239920 related to Other | Other | Rubber Cushions with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-73239920/" --- # HSN Code 73239920: Other | Other | Rubber Cushions - [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 : Other utensils | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 73239920 ? It includes Cast Iron Baths ### How should mixed supplies be billed when Other / Other / Rubber Cushions is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Other / Rubber Cushions; Nil for exempt items if applicable). ### How much GST applies to Other / Other / Rubber Cushions? Under HSN 73239920, Other / Other / Rubber Cushions attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other / Other / Rubber Cushions? 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 / Other / Rubber Cushions? 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 / Other / Rubber Cushions? 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. ### Does packaging or labelling change the GST for Other / Other / Rubber Cushions? 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 73239920 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹39 Cr (−14.05% YoY) — 0.0011% of India's total exports - Imports: ₹25 Cr (+14.25% YoY) — 0.0004% of India's total imports - Trade balance: ₹14 Cr (Surplus); surplus rank #3091 of 12657 HSN codes - Share of Sub-Chapter 7323: 0.84% of its exports; import side 3.69% - Rank within Sub-Chapter 7323: #8 of 12 by export value; import-side #5 ### Key metrics - Export CAGR: -8.88% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3961 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +42.28% in FY 2021-22 - Contribution to Sub-Ch. 7323: 0.84% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 73239920 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 | 67.86 | 0.0030% | — | 1.81% | 9.36 | 0.0003% | — | 1.54% | +58.50 | #2467 | | FY 2019-20 | 90.66 | 0.0041% | +33.60% | 2.33% | 32.95 | 0.0010% | +252.03% | 5.08% | +57.71 | #2124 | | FY 2020-21 | 93.76 | 0.0044% | +3.42% | 2.43% | 23.58 | 0.0008% | −28.44% | 5.82% | +70.18 | #2137 | | FY 2021-22 | 133.40 | 0.0043% | +42.28% | 2.66% | 12.54 | 0.0003% | −46.82% | 3.00% | +120.86 | #2077 | | FY 2022-23 | 128.17 | 0.0035% | −3.92% | 2.81% | 17.38 | 0.0003% | +38.60% | 3.53% | +110.79 | #2228 | | FY 2023-24 | 45.20 | 0.0012% | −64.73% | 1.02% | 21.89 | 0.0004% | +25.95% | 3.55% | +23.31 | #3684 | | FY 2024-25 | 38.85 | 0.0011% | −14.05% | 0.84% | 25.01 | 0.0004% | +14.25% | 3.69% | +13.84 | #3961 | - CAGR (7-year): exports -8.88%/yr, imports 17.80%/yr (consistently Surplus) ## Key trade insights: HSN Code 73239920 export-import analysis ### Export decline: -8.88% CAGR over 7 years India's exports under HSN Code 73239920 have declined at a compound annual rate of -8.88% over 7 fiscal years, falling from ₹67.86 Crore in FY 2018-19 to ₹38.85 Crore in FY 2024-25. ### HSN Code 73239920 ranked #3961 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 73239920 ranks #3961 out of 12657 HSN codes by total export value. Within Sub-Chapter 7323, it ranks #8 of 12. By trade surplus, it ranks #3091 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 73239920 exports The strongest single-year export movement for HSN Code 73239920 was recorded in FY 2021-22, when exports surged by 42.28% over the prior year. ### India maintains a trade surplus of ₹13.84 Crore in HSN Code 73239920 goods In FY 2024-25, India's exports of ₹38.85 Cr exceeded imports of ₹25.01 Cr, resulting in a trade surplus of ₹13.84 Crore — ranking #3091 of 12657 by surplus magnitude. ### Import growth of 17.80% CAGR signals rising demand for Other | Other | Rubber Cushions India's imports under HSN Code 73239920 have grown at 17.80% CAGR, reaching ₹25.01 Crore in FY 2024-25. ### HSN Code 73239920 contributes 0.84% of Sub-Chapter 7323 exports — ranked #8 Among the 12 HSN codes under Sub-Chapter 7323, HSN Code 73239920 ranks #8 by export value — accounting for 0.84% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.69% share (rank #5). ## 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 (this hsn code) | ₹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 |