---
title: "HSN Code for Other Baths | HSN 73242900 GST Rate"
description: "Find HSN and GST Rates for 73242900 related to Other Baths with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73242900/"
---

# HSN Code 73242900: Other 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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73242900 ?

It includes Grinding balls: Mills

### Does packaging or labelling change the GST for Other 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.

### Can we claim ITC on inputs used to trade Other Baths?

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 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.

### Any common misclassification issue with Other 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 Other Baths?

Under HSN 73242900, Other Baths attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 73242900 (FY 2024-25)

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

- Exports: ₹18 Cr (+18.92% YoY) — 0.0005% of India's total exports
- Imports: ₹203 Cr (+28.90% YoY) — 0.0033% of India's total imports
- Trade balance: −₹186 Cr (Deficit); surplus rank #11270 of 12657 HSN codes
- Share of Sub-Chapter 7324: 13.88% of its exports; import side 39.69%
- Rank within Sub-Chapter 7324: #3 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: 0.84% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5036 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +18.92% in FY 2024-25
- Contribution to Sub-Ch. 7324: 13.88% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73242900

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 | 16.92 | 0.0007% | — | 26.08% | 114.44 | 0.0032% | — | 40.99% | −97.52 | #4309 |
| FY 2019-20 | 17.87 | 0.0008% | +5.61% | 25.81% | 83.08 | 0.0025% | −27.40% | 33.09% | −65.21 | #4267 |
| FY 2020-21 | 16.44 | 0.0008% | −8.00% | 20.25% | 86.71 | 0.0030% | +4.37% | 36.00% | −70.27 | #4466 |
| FY 2021-22 | 17.98 | 0.0006% | +9.37% | 17.59% | 129.69 | 0.0028% | +49.57% | 39.12% | −111.71 | #4731 |
| FY 2022-23 | 18.65 | 0.0005% | +3.73% | 16.39% | 147.72 | 0.0026% | +13.90% | 36.36% | −129.07 | #4759 |
| FY 2023-24 | 14.96 | 0.0004% | −19.79% | 15.10% | 157.80 | 0.0028% | +6.82% | 34.20% | −142.84 | #5167 |
| FY 2024-25 | 17.79 | 0.0005% | +18.92% | 13.88% | 203.40 | 0.0033% | +28.90% | 39.69% | −185.61 | #5036 |

- CAGR (7-year): exports 0.84%/yr, imports 10.06%/yr (consistently Deficit)

## Key trade insights: HSN Code 73242900 export-import analysis

### Consistent export growth: 0.84% CAGR over 7 years

India's exports under HSN Code 73242900 have grown at a compound annual rate of 0.84% over 7 fiscal years, rising from ₹16.92 Crore in FY 2018-19 to ₹17.79 Crore in FY 2024-25.

### HSN Code 73242900 ranked #5036 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73242900 ranks #5036 out of 12657 HSN codes by total export value. Within Sub-Chapter 7324, it ranks #3 of 4. By trade surplus, it ranks #11270 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 73242900 exports

The strongest single-year export movement for HSN Code 73242900 was recorded in FY 2024-25, when exports surged by 18.92% over the prior year.

### India records a trade deficit of ₹185.61 Crore in HSN Code 73242900 goods

In FY 2024-25, India's imports of ₹203.40 Cr exceeded exports of ₹17.79 Cr, resulting in a trade deficit of ₹185.61 Crore — ranking #11270 of 12657 by surplus magnitude.

### Import growth of 10.06% CAGR signals rising demand for Other Baths

India's imports under HSN Code 73242900 have grown at 10.06% CAGR, reaching ₹203.40 Crore in FY 2024-25.

### HSN Code 73242900 contributes 13.88% of Sub-Chapter 7324 exports — ranked #3

Among the 4 HSN codes under Sub-Chapter 7324, HSN Code 73242900 ranks #3 by export value — accounting for 13.88% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 39.69% share (rank #1).

## 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 (this hsn code) | ₹18 Cr |
| #4 | [HSN Code 73242100: Cast Iron Baths](https://busy.in/hsn/hsn-73242100/) | ₹1 Cr |