What products are classified under HSN 73259992 ?
It includes Forged or stamped – Grinding balls for mills
HSN Code 73259992 represents Other : Other : Other : Drain covers under GST classification. This code helps businesses identify Other : Other : Other : Drain covers correctly for billing, taxation, and trade. With HSN Code 73259992, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other : Other : Other : Drain covers.
HSN Code 73259992 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 73 | Articles of iron or steel | 7325 | Other cast articles of iron or steel | Other : Other : Other : Drain covers | 9% | 9% | 18% | 0% |
| 73 | Articles of iron or steel | 7325 | Other cast articles of iron or steel | Other : Other : Other : Drain covers | 9% | 9% | 18% | 0% |
Other : Other : Other : Drain covers does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of non-malleable cast iron | |
| Of non-malleable cast iron | |
| Other : Grinding balls and similar articles for mills | |
| Other : Grinding balls and similar articles for mills | |
| Other : Other : Of iron | |
| Other : Other : Of iron | |
| Other : Other : Of alloy steel | |
| Other : Other : Of alloy steel | |
| Other : Other : Of stainless steel | |
| Other : Other : Of stainless steel | |
| Other : Other : Other : Rudders for ships or boats | |
| Other : Other : Other : Rudders for ships or boats | |
| Other : Other : Other : Plates and frames for sewage water or similar system | |
| Other : Other : Other : Plates and frames for sewage water or similar system | |
| Other : Other : Other : Other | |
| Other : Other : Other : Other |
Of non-malleable cast iron
Of non-malleable cast iron
Other : Grinding balls and similar articles for mills
Other : Grinding balls and similar articles for mills
Other : Other : Of iron
Other : Other : Of iron
Other : Other : Of alloy steel
Other : Other : Of alloy steel
Other : Other : Of stainless steel
Other : Other : Of stainless steel
Other : Other : Other : Rudders for ships or boats
Other : Other : Other : Rudders for ships or boats
Other : Other : Other : Plates and frames for sewage water or similar system
Other : Other : Other : Plates and frames for sewage water or similar system
Other : Other : Other : Other
Other : Other : Other : Other
It includes Forged or stamped – Grinding balls for mills
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other : Other : Other : Drain covers; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
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.