HSN Code 73259100: Grinding balls: Mills

HSN Code 73259100 represents Grinding balls: Mills under GST classification. This code helps businesses identify Grinding balls: Mills correctly for billing, taxation, and trade. With HSN Code 73259100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Grinding balls: Mills.

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Description of Goods for HSN Code 73259100

HSN Code 73259100 relates to the following description.

Description of Goods

Other : Grinding balls and similar articles for mills

Chapter

73 - Articles of iron or steel

Sub Chapter

7325 - Other cast articles of iron or steel

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 73259100 not include?

Grinding balls: Mills does not include products with the following descriptions.

Other : Other : Other : Plates and frames for sewage water or similar system

India’s Trade Performance — HSN Code 73259100 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,595 Cr

−25.08% vs FY 2023-24

0.0433% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−79.40% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹1,594 Cr

Trade Surplus

Surplus rank #247 of 12657 HSN codes

% of Sub-Chapter 7325

FY 2024-25

15.57%

Share of Sub-Chapter 7325’s total exports in FY 2024-25

Import side: 0.13% of Sub-Chapter 7325’s imports

Rank Within Sub-Chapter 7325

FY 2024-25

#4 of 9

Position by export value among HSN codes in Sub-Chapter 7325

Import-side rank: #8 of 9

At a glance

0.08%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#345

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+16.72%

Peak Growth Year

FY 2022-23 · strongest single-year move

15.57%

Contribution to Sub-Ch. 7325

Share of Sub-Chapter 7325 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #201

Balance

+1,582.03

Exports

1,587.32 ₹ Cr

0.0695% share

YoY

19.81% of Sub-Ch. 7325

Imports

5.29 ₹ Cr

0.0001% share

YoY

0.49% of Sub-Ch. 7325

FY 2019-20 Exp. Rank #239

Balance

+1,360.11

Exports

1,362.02 ₹ Cr

0.0619% share

−14.19% YoY

17.62% of Sub-Ch. 7325

Imports

1.91 ₹ Cr

0.0001% share

−63.89% YoY

0.26% of Sub-Ch. 7325

FY 2020-21 Exp. Rank #216

Balance

+1,564.93

Exports

1,566.17 ₹ Cr

0.0728% share

+14.99% YoY

20.31% of Sub-Ch. 7325

Imports

1.24 ₹ Cr

0.0000% share

−35.08% YoY

0.21% of Sub-Ch. 7325

FY 2021-22 Exp. Rank #263

Balance

+1,818.57

Exports

1,820.62 ₹ Cr

0.0580% share

+16.25% YoY

18.70% of Sub-Ch. 7325

Imports

2.05 ₹ Cr

0.0000% share

+65.32% YoY

0.28% of Sub-Ch. 7325

FY 2022-23 Exp. Rank #240

Balance

+2,121.05

Exports

2,124.94 ₹ Cr

0.0587% share

+16.72% YoY

19.57% of Sub-Ch. 7325

Imports

3.89 ₹ Cr

0.0001% share

+89.76% YoY

0.50% of Sub-Ch. 7325

FY 2023-24 Exp. Rank #236

Balance

+2,124.72

Exports

2,128.70 ₹ Cr

0.0588% share

+0.18% YoY

20.59% of Sub-Ch. 7325

Imports

3.98 ₹ Cr

0.0001% share

+2.31% YoY

0.62% of Sub-Ch. 7325

FY 2024-25 Exp. Rank #345

Balance

+1,594.04

Exports

1,594.86 ₹ Cr

0.0433% share

−25.08% YoY

15.57% of Sub-Ch. 7325

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−79.40% YoY

0.13% of Sub-Ch. 7325

CAGR · 7-Year

Exports

0.08% /yr

Imports

−26.71% /yr

Consistently Surplus
Sub-Chapter 7325 total

reference, FY 2024-25

Export

₹10,242.86 Cr

Import

₹632.79 Cr

Trade Balance

+9,610.07

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

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 73259100 and GST compliance.

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.

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.