--- title: "HSN Code for Cast Iron Baths | HSN 73242100 GST Rate" description: "Find HSN and GST Rates for 73242100 related to Cast Iron Baths with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-73242100/" --- # HSN Code 73242100: Cast Iron Baths - [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 7324: Steel Sanitary Ware](https://busy.in/hsn/sub-chapter-7324/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Baths : Of cast iron, whether or not enamelled | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 73242100 ? It includes Of Non-Malleable Cast Iron ### Does packaging or labelling change the GST for Cast Iron Baths? 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 Cast Iron Baths? 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. ### Can we claim ITC on inputs used to trade Cast Iron Baths? 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 Cast Iron Baths? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Cast Iron Baths? Under HSN 73242100, Cast Iron Baths attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 73242100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−16.77% YoY) — 0.0000% of India's total exports - Imports: ₹1 Cr (−66.85% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5354 of 12657 HSN codes - Share of Sub-Chapter 7324: 1.01% of its exports; import side 0.24% - Rank within Sub-Chapter 7324: #4 of 4 by export value; import-side #4 ### Key metrics - Export CAGR: -15.56% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8008 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +936.36% in FY 2021-22 - Contribution to Sub-Ch. 7324: 1.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 73242100 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. 7324 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7324 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3.56 | 0.0002% | — | 5.49% | 1.26 | 0.0000% | — | 0.45% | +2.30 | #6279 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −95.22% | 0.25% | 2.06 | 0.0001% | +63.49% | 0.82% | −1.89 | #8918 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −35.29% | 0.14% | 3.37 | 0.0001% | +63.59% | 1.40% | −3.26 | #9183 | | FY 2021-22 | 1.14 | 0.0000% | +936.36% | 1.12% | 2.29 | 0.0001% | −32.05% | 0.69% | −1.15 | #7860 | | FY 2022-23 | 1.23 | 0.0000% | +7.89% | 1.08% | 1.66 | 0.0000% | −27.51% | 0.41% | −0.43 | #7912 | | FY 2023-24 | 1.55 | 0.0000% | +26.02% | 1.56% | 3.71 | 0.0001% | +123.49% | 0.80% | −2.16 | #7831 | | FY 2024-25 | 1.29 | 0.0000% | −16.77% | 1.01% | 1.23 | 0.0000% | −66.85% | 0.24% | +0.06 | #8008 | - CAGR (7-year): exports -15.56%/yr, imports -0.40%/yr (consistently Surplus) ## Key trade insights: HSN Code 73242100 export-import analysis ### Export decline: -15.56% CAGR over 7 years India's exports under HSN Code 73242100 have declined at a compound annual rate of -15.56% over 7 fiscal years, falling from ₹3.56 Crore in FY 2018-19 to ₹1.29 Crore in FY 2024-25. ### HSN Code 73242100 ranked #8008 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 73242100 ranks #8008 out of 12657 HSN codes by total export value. Within Sub-Chapter 7324, it ranks #4 of 4. By trade surplus, it ranks #5354 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 73242100 exports The strongest single-year export movement for HSN Code 73242100 was recorded in FY 2021-22, when exports surged by 936.36% over the prior year. ### India maintains a trade surplus of ₹0.06 Crore in HSN Code 73242100 goods In FY 2024-25, India's exports of ₹1.29 Cr exceeded imports of ₹1.23 Cr, resulting in a trade surplus of ₹0.06 Crore — ranking #5354 of 12657 by surplus magnitude. ### Import growth of -0.40% CAGR signals stable import dependency for Cast Iron Baths India's imports under HSN Code 73242100 have grown at -0.40% CAGR, reaching ₹1.23 Crore in FY 2024-25. ### HSN Code 73242100 contributes 1.01% of Sub-Chapter 7324 exports — ranked #4 Among the 4 HSN codes under Sub-Chapter 7324, HSN Code 73242100 ranks #4 by export value — accounting for 1.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.24% share (rank #4). ## Related HSN Codes in Sub-Chapter 7324 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 73241000: Sinks, Wash Basins\| Stainless Steel](https://busy.in/hsn/hsn-73241000/) | ₹58 Cr | | #2 | [HSN Code 73249000: Cast Iron Baths (Other)](https://busy.in/hsn/hsn-73249000/) | ₹51 Cr | | #3 | [HSN Code 73242900: Other Baths](https://busy.in/hsn/hsn-73242900/) | ₹18 Cr | | #4 | HSN Code 73242100: Cast Iron Baths (this hsn code) | ₹1 Cr |