---
title: "HSN Code for Grinding balls: Mills | HSN 73259100 GST Rate"
description: "Find HSN and GST Rates for 73259100 related to Grinding balls: Mills with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73259100/"
---

# HSN Code 73259100: Grinding balls: Mills

- [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 7325: Cast Iron Items](https://busy.in/hsn/sub-chapter-7325/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other : Grinding balls and similar articles for mills | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73259100 ?

It includes Other : Other : Of stainless steel

### How should mixed supplies be billed when Grinding balls: Mills is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Grinding balls: Mills; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Grinding balls: Mills?

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 Grinding balls: Mills?

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 Grinding balls: Mills?

Under HSN 73259100, Grinding balls: Mills attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Grinding balls: Mills?

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 73259100 (FY 2024-25)

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

- Exports: ₹1,595 Cr (−25.08% YoY) — 0.0433% of India's total exports
- Imports: < ₹1 Crore (−79.40% YoY) — 0.0000% of India's total imports
- Trade balance: ₹1,594 Cr (Surplus); surplus rank #247 of 12657 HSN codes
- Share of Sub-Chapter 7325: 15.57% of its exports; import side 0.13%
- Rank within Sub-Chapter 7325: #4 of 9 by export value; import-side #8

### Key metrics

- Export CAGR: 0.08% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #345 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +16.72% in FY 2022-23
- Contribution to Sub-Ch. 7325: 15.57% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73259100

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. 7325 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7325 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,587.32 | 0.0695% | — | 19.81% | 5.29 | 0.0001% | — | 0.49% | +1,582.03 | #201 |
| FY 2019-20 | 1,362.02 | 0.0619% | −14.19% | 17.62% | 1.91 | 0.0001% | −63.89% | 0.26% | +1,360.11 | #239 |
| FY 2020-21 | 1,566.17 | 0.0728% | +14.99% | 20.31% | 1.24 | 0.0000% | −35.08% | 0.21% | +1,564.93 | #216 |
| FY 2021-22 | 1,820.62 | 0.0580% | +16.25% | 18.70% | 2.05 | 0.0000% | +65.32% | 0.28% | +1,818.57 | #263 |
| FY 2022-23 | 2,124.94 | 0.0587% | +16.72% | 19.57% | 3.89 | 0.0001% | +89.76% | 0.50% | +2,121.05 | #240 |
| FY 2023-24 | 2,128.70 | 0.0588% | +0.18% | 20.59% | 3.98 | 0.0001% | +2.31% | 0.62% | +2,124.72 | #236 |
| FY 2024-25 | 1,594.86 | 0.0433% | −25.08% | 15.57% | < ₹1 Crore | 0.0000% | −79.40% | 0.13% | +1,594.04 | #345 |

- CAGR (7-year): exports 0.08%/yr, imports -26.71%/yr (consistently Surplus)

## Key trade insights: HSN Code 73259100 export-import analysis

### Consistent export growth: 0.08% CAGR over 7 years

India's exports under HSN Code 73259100 have grown at a compound annual rate of 0.08% over 7 fiscal years, rising from ₹1,587.32 Crore in FY 2018-19 to ₹1,594.86 Crore in FY 2024-25.

### HSN Code 73259100 ranked #345 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73259100 ranks #345 out of 12657 HSN codes by total export value. Within Sub-Chapter 7325, it ranks #4 of 9. By trade surplus, it ranks #247 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 73259100 exports

The strongest single-year export movement for HSN Code 73259100 was recorded in FY 2022-23, when exports surged by 16.72% over the prior year.

### India maintains a trade surplus of ₹1,594.04 Crore in HSN Code 73259100 goods

In FY 2024-25, India's exports of ₹1,594.86 Cr exceeded imports of ₹0.82 Cr, resulting in a trade surplus of ₹1,594.04 Crore — ranking #247 of 12657 by surplus magnitude.

### Import growth of -26.71% CAGR signals stable import dependency for Grinding balls: Mills

India's imports under HSN Code 73259100 have grown at -26.71% CAGR, reaching ₹0.82 Crore in FY 2024-25.

### HSN Code 73259100 contributes 15.57% of Sub-Chapter 7325 exports — ranked #4

Among the 9 HSN codes under Sub-Chapter 7325, HSN Code 73259100 ranks #4 by export value — accounting for 15.57% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.13% share (rank #8).

## Related HSN Codes in Sub-Chapter 7325

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 73259910: Other \| Other \| Of Iron](https://busy.in/hsn/hsn-73259910/) | ₹2,584 Cr |
| #2 | [HSN Code 73259999: Other \| Other \| Other \| Other](https://busy.in/hsn/hsn-73259999/) | ₹2,030 Cr |
| #3 | [HSN Code 73251000: Of Non-Malleable Cast Iron](https://busy.in/hsn/hsn-73251000/) | ₹1,692 Cr |
| #4 | HSN Code 73259100: Grinding balls: Mills (this hsn code) | ₹1,595 Cr |
| #5 | [HSN Code 73259930: Other : Other : Of stainless steel](https://busy.in/hsn/hsn-73259930/) | ₹1,500 Cr |
| #6 | [HSN Code 73259920: Other \| Other \| Of Alloy Steel](https://busy.in/hsn/hsn-73259920/) | ₹820 Cr |
| #7 | [HSN Code 73259992: Other : Other : Other : Drain covers](https://busy.in/hsn/hsn-73259992/) | ₹15 Cr |
| #8 | [HSN Code 73259993: Plates & Frames for Sewage or Water Systems](https://busy.in/hsn/hsn-73259993/) | ₹6 Cr |
| #9 | [HSN Code 73259991: Rudders for ships](https://busy.in/hsn/hsn-73259991/) | < ₹1 Crore |