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HSN Code 73239990: Iron/Steel Kitchen & Household Items

HSN Code 73239990 represents Iron/Steel Kitchen & Household Items under GST classification. This code helps businesses identify Iron/Steel Kitchen & Household Items correctly for billing, taxation, and trade. With HSN Code 73239990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Iron/Steel Kitchen & Household Items.

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Description of Goods for HSN Code 73239990

HSN Code 73239990 relates to the following description.

Description of Goods

Other : Other : Other

Chapter

73 - Articles of iron or steel

Sub Chapter

7323 - Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 73239990 not include?

Iron/Steel Kitchen & Household Items does not include products with the following descriptions.

HSN Code 73231000

Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like

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India’s Trade Performance — HSN Code 73239990 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹294 Cr

+9.99% vs FY 2024-25

0.0075% of India’s total exports

India’s Imports

FY 2025-26

₹192 Cr

+0.22% vs FY 2024-25

0.0028% of India’s total imports

Trade Balance

FY 2025-26

₹102 Cr

Trade Surplus

Surplus rank #1669 of 12872 HSN codes

% of Sub-Chapter 7323

FY 2025-26

6.29%

Share of Sub-Chapter 7323’s total exports in FY 2025-26

Import side: 31.19% of Sub-Chapter 7323’s imports

Rank Within Sub-Chapter 7323

FY 2025-26

#2 of 12

Position by export value among HSN codes in Sub-Chapter 7323

Import-side rank: #2 of 12

At a glance

−1.90%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#1565

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+29.04%

Peak Growth Year

FY 2021-22 · strongest single-year move

6.29%

Contribution to Sub-Ch. 7323

Share of Sub-Chapter 7323 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 73239990

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #915

Balance

+34.35

Exports

335.96 ₹ Cr

0.0147% share

— YoY

8.94% of Sub-Ch. 7323

Imports

301.61 ₹ Cr

0.0084% share

— YoY

49.60% of Sub-Ch. 7323

FY 2019-20 Exp. Rank #946

Balance

+64.68

Exports

315.09 ₹ Cr

0.0143% share

−6.21% YoY

8.08% of Sub-Ch. 7323

Imports

250.41 ₹ Cr

0.0075% share

−16.98% YoY

38.60% of Sub-Ch. 7323

FY 2020-21 Exp. Rank #1131

Balance

+145.96

Exports

261.12 ₹ Cr

0.0121% share

−17.13% YoY

6.77% of Sub-Ch. 7323

Imports

115.16 ₹ Cr

0.0040% share

−54.01% YoY

28.41% of Sub-Ch. 7323

FY 2021-22 Exp. Rank #1181

Balance

+178.16

Exports

336.96 ₹ Cr

0.0107% share

+29.04% YoY

6.71% of Sub-Ch. 7323

Imports

158.80 ₹ Cr

0.0035% share

+37.90% YoY

38.00% of Sub-Ch. 7323

FY 2022-23 Exp. Rank #1324

Balance

+100.17

Exports

302.33 ₹ Cr

0.0084% share

−10.28% YoY

6.63% of Sub-Ch. 7323

Imports

202.16 ₹ Cr

0.0035% share

+27.30% YoY

41.05% of Sub-Ch. 7323

FY 2023-24 Exp. Rank #1405

Balance

+39.89

Exports

293.55 ₹ Cr

0.0081% share

−2.90% YoY

6.64% of Sub-Ch. 7323

Imports

253.66 ₹ Cr

0.0045% share

+25.47% YoY

41.15% of Sub-Ch. 7323

FY 2024-25 Exp. Rank #1562

Balance

+75.82

Exports

267.15 ₹ Cr

0.0073% share

−8.99% YoY

5.78% of Sub-Ch. 7323

Imports

191.33 ₹ Cr

0.0031% share

−24.57% YoY

28.20% of Sub-Ch. 7323

FY 2025-26 Exp. Rank #1565

Balance

+102.09

Exports

293.84 ₹ Cr

0.0075% share

+9.99% YoY

6.29% of Sub-Ch. 7323

Imports

191.75 ₹ Cr

0.0028% share

+0.22% YoY

31.19% of Sub-Ch. 7323

CAGR · 8-Year

Exports

−1.90% /yr

Imports

−6.27% /yr

Consistently Surplus
Sub-Chapter 7323 total

reference, FY 2025-26

Export

₹4,668.87 Cr

Import

₹614.72 Cr

Trade Balance

+4,054.15

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 73239990 Export-Import Analysis

Export Decline: −1.90% CAGR Over 8 Years

India's exports under HSN Code 73239990 have declined at a compound annual rate of −1.90% over 8 fiscal years, falling from ₹335.96 Crore in FY 2018-19 to ₹293.84 Crore in FY 2025-26.

HSN Code 73239990 Ranked #1565 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 73239990 ranks #1565 out of 12872 HSN codes by total export value. Within Sub-Chapter 7323, it ranks #2 of 12. By trade surplus, it ranks #1669 of 12872.

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 ₹102.09 Crore in HSN Code 73239990 Goods

In FY 2025-26, India's exports of ₹293.84 Cr exceeded imports of ₹191.75 Cr, resulting in a trade surplus of ₹102.09 Crore — ranking #1669 of 12872 by surplus magnitude.

Import Growth of −6.27% CAGR Signals Stable Import Dependency for Iron/Steel Kitchen & Household Items

India's imports under HSN Code 73239990 have grown at −6.27% CAGR, reaching ₹191.75 Crore in FY 2025-26.

HSN Code 73239990 Contributes 6.29% of Sub-Chapter 7323 Exports — Ranked #2

Among the 12 HSN codes under Sub-Chapter 7323, HSN Code 73239990 ranks #2 by export value — accounting for 6.29% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 31.19% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Code 73239990 and GST compliance.

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.