---
title: "HSN Code for Iron/Steel Kitchen & Household Items | HSN 73239990 GST Rate"
description: "Find HSN and GST Rates for 73239990 related to Iron/Steel Kitchen & Household Items with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73239990/"
---

# HSN Code 73239990: Iron/Steel Kitchen & Household Items

- [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 | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 73239990 ?

It includes Other Baths

### Does packaging or labelling change the GST for Iron/Steel Kitchen & Household Items?

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.

### Do e‑way bill and e‑invoice apply for Iron/Steel Kitchen & Household Items?

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.

### How should mixed supplies be billed when Iron/Steel Kitchen & Household Items is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Iron/Steel Kitchen & Household Items; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Iron/Steel Kitchen & Household Items?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Iron/Steel Kitchen & Household Items?

Under HSN 73239990, Iron/Steel Kitchen & Household Items attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 73239990 (FY 2024-25)

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

- Exports: ₹267 Cr (−8.99% YoY) — 0.0073% of India's total exports
- Imports: ₹191 Cr (−24.57% YoY) — 0.0031% of India's total imports
- Trade balance: ₹76 Cr (Surplus); surplus rank #1811 of 12657 HSN codes
- Share of Sub-Chapter 7323: 5.78% of its exports; import side 28.20%
- Rank within Sub-Chapter 7323: #3 of 12 by export value; import-side #2

### Key metrics

- Export CAGR: -3.75% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1562 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +29.04% in FY 2021-22
- Contribution to Sub-Ch. 7323: 5.78% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73239990

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 | 335.96 | 0.0147% | — | 8.94% | 301.61 | 0.0084% | — | 49.60% | +34.35 | #915 |
| FY 2019-20 | 315.09 | 0.0143% | −6.21% | 8.08% | 250.41 | 0.0075% | −16.98% | 38.60% | +64.68 | #946 |
| FY 2020-21 | 261.12 | 0.0121% | −17.13% | 6.77% | 115.16 | 0.0040% | −54.01% | 28.41% | +145.96 | #1131 |
| FY 2021-22 | 336.96 | 0.0107% | +29.04% | 6.71% | 158.80 | 0.0035% | +37.90% | 38.00% | +178.16 | #1181 |
| FY 2022-23 | 302.33 | 0.0084% | −10.28% | 6.63% | 202.16 | 0.0035% | +27.30% | 41.05% | +100.17 | #1324 |
| FY 2023-24 | 293.55 | 0.0081% | −2.90% | 6.64% | 253.66 | 0.0045% | +25.47% | 41.15% | +39.89 | #1405 |
| FY 2024-25 | 267.15 | 0.0073% | −8.99% | 5.78% | 191.33 | 0.0031% | −24.57% | 28.20% | +75.82 | #1562 |

- CAGR (7-year): exports -3.75%/yr, imports -7.31%/yr (consistently Surplus)

## Key trade insights: HSN Code 73239990 export-import analysis

### Export decline: -3.75% CAGR over 7 years

India's exports under HSN Code 73239990 have declined at a compound annual rate of -3.75% over 7 fiscal years, falling from ₹335.96 Crore in FY 2018-19 to ₹267.15 Crore in FY 2024-25.

### HSN Code 73239990 ranked #1562 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73239990 ranks #1562 out of 12657 HSN codes by total export value. Within Sub-Chapter 7323, it ranks #3 of 12. By trade surplus, it ranks #1811 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 73239990 exports

The strongest single-year export movement for HSN Code 73239990 was recorded in FY 2021-22, when exports surged by 29.04% over the prior year.

### India maintains a trade surplus of ₹75.82 Crore in HSN Code 73239990 goods

In FY 2024-25, India's exports of ₹267.15 Cr exceeded imports of ₹191.33 Cr, resulting in a trade surplus of ₹75.82 Crore — ranking #1811 of 12657 by surplus magnitude.

### Import growth of -7.31% CAGR signals stable import dependency for Iron/Steel Kitchen & Household Items

India's imports under HSN Code 73239990 have grown at -7.31% CAGR, reaching ₹191.33 Crore in FY 2024-25.

### HSN Code 73239990 contributes 5.78% of Sub-Chapter 7323 exports — ranked #3

Among the 12 HSN codes under Sub-Chapter 7323, HSN Code 73239990 ranks #3 by export value — accounting for 5.78% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 28.20% share (rank #2).

## 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 (this hsn code) | ₹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 |