---
title: "HSN Code for Other | Other | Of Alloy Steel | HSN 73259920 GST Rate"
description: "Find HSN and GST Rates for 73259920 related to Other | Other | Of Alloy Steel with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73259920/"
---

# HSN Code 73259920: Other | Other | Of Alloy Steel

- [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 : Other : Of alloy steel | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73259920 ?

It includes Other : Other : Other : Drain covers

### Can we claim ITC on inputs used to trade Other / Other / Of Alloy Steel?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Other / Other / Of Alloy Steel is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other / Other / Of Alloy Steel; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other / Other / Of Alloy Steel?

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.

### Does packaging or labelling change the GST for Other / Other / Of Alloy Steel?

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.

### How much GST applies to Other / Other / Of Alloy Steel?

Under HSN 73259920, Other / Other / Of Alloy Steel attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 73259920 (FY 2024-25)

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

- Exports: ₹820 Cr (−4.33% YoY) — 0.0223% of India's total exports
- Imports: ₹20 Cr (−3.51% YoY) — 0.0003% of India's total imports
- Trade balance: ₹799 Cr (Surplus); surplus rank #427 of 12657 HSN codes
- Share of Sub-Chapter 7325: 8.00% of its exports; import side 3.22%
- Rank within Sub-Chapter 7325: #6 of 9 by export value; import-side #5

### Key metrics

- Export CAGR: 0.02% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #628 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +27.10% in FY 2022-23
- Contribution to Sub-Ch. 7325: 8.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73259920

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 | 818.77 | 0.0358% | — | 10.22% | 35.46 | 0.0010% | — | 3.31% | +783.31 | #415 |
| FY 2019-20 | 790.83 | 0.0359% | −3.41% | 10.23% | 29.04 | 0.0009% | −18.10% | 3.88% | +761.79 | #429 |
| FY 2020-21 | 602.26 | 0.0280% | −23.84% | 7.81% | 19.60 | 0.0007% | −32.51% | 3.38% | +582.66 | #578 |
| FY 2021-22 | 665.05 | 0.0212% | +10.43% | 6.83% | 19.17 | 0.0004% | −2.19% | 2.65% | +645.88 | #663 |
| FY 2022-23 | 845.31 | 0.0233% | +27.10% | 7.79% | 23.96 | 0.0004% | +24.99% | 3.10% | +821.35 | #585 |
| FY 2023-24 | 856.69 | 0.0237% | +1.35% | 8.28% | 21.11 | 0.0004% | −11.89% | 3.29% | +835.58 | #581 |
| FY 2024-25 | 819.60 | 0.0223% | −4.33% | 8.00% | 20.37 | 0.0003% | −3.51% | 3.22% | +799.23 | #628 |

- CAGR (7-year): exports 0.02%/yr, imports -8.83%/yr (consistently Surplus)

## Key trade insights: HSN Code 73259920 export-import analysis

### Consistent export growth: 0.02% CAGR over 7 years

India's exports under HSN Code 73259920 have grown at a compound annual rate of 0.02% over 7 fiscal years, rising from ₹818.77 Crore in FY 2018-19 to ₹819.60 Crore in FY 2024-25.

### HSN Code 73259920 ranked #628 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73259920 ranks #628 out of 12657 HSN codes by total export value. Within Sub-Chapter 7325, it ranks #6 of 9. By trade surplus, it ranks #427 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 73259920 exports

The strongest single-year export movement for HSN Code 73259920 was recorded in FY 2022-23, when exports surged by 27.10% over the prior year.

### India maintains a trade surplus of ₹799.23 Crore in HSN Code 73259920 goods

In FY 2024-25, India's exports of ₹819.60 Cr exceeded imports of ₹20.37 Cr, resulting in a trade surplus of ₹799.23 Crore — ranking #427 of 12657 by surplus magnitude.

### Import growth of -8.83% CAGR signals stable import dependency for Other | Other | Of Alloy Steel

India's imports under HSN Code 73259920 have grown at -8.83% CAGR, reaching ₹20.37 Crore in FY 2024-25.

### HSN Code 73259920 contributes 8.00% of Sub-Chapter 7325 exports — ranked #6

Among the 9 HSN codes under Sub-Chapter 7325, HSN Code 73259920 ranks #6 by export value — accounting for 8.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.22% share (rank #5).

## 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](https://busy.in/hsn/hsn-73259100/) | ₹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 (this hsn code) | ₹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 |