---
title: "HSN Code for Forged or stamped – Grinding balls for mills | HSN 73261100 GST Rate"
description: "Find HSN and GST Rates for 73261100 related to Forged or stamped – Grinding balls for mills with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-73261100/"
---

# HSN Code 73261100: Forged or stamped – Grinding balls for 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 7326: Other iron/steel articles](https://busy.in/hsn/sub-chapter-7326/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Forged or stamped, but not further worked : Grinding balls and similar articles for mills | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 73261100 ?

It includes Tyre Bead Wire Rings

### Can we claim ITC on inputs used to trade Forged or stamped – Grinding balls for mills?

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 Forged or stamped – Grinding balls for 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.

### Any common misclassification issue with 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.

### How much GST applies to Forged or stamped – Grinding balls for mills?

Under HSN 73261100, Forged or stamped – Grinding balls for mills attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Forged or stamped – Grinding balls for mills is sold with other items?

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

### Does packaging or labelling change the GST for Forged or stamped – Grinding balls for 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 73261100 (FY 2024-25)

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

- Exports: ₹17 Cr (+44.59% YoY) — 0.0005% of India's total exports
- Imports: ₹16 Cr (+39.80% YoY) — 0.0003% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5082 of 12657 HSN codes
- Share of Sub-Chapter 7326: 0.14% of its exports; import side 0.18%
- Rank within Sub-Chapter 7326: #11 of 15 by export value; import-side #11

### Key metrics

- Export CAGR: 21.98% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5124 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +175.48% in FY 2023-24
- Contribution to Sub-Ch. 7326: 0.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 73261100

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. 7326 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7326 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.03 | 0.0002% | — | 0.06% | 29.50 | 0.0008% | — | 0.47% | −24.47 | #5850 |
| FY 2019-20 | 4.96 | 0.0002% | −1.39% | 0.07% | 62.72 | 0.0019% | +112.61% | 1.07% | −57.76 | #5863 |
| FY 2020-21 | 3.38 | 0.0002% | −31.85% | 0.05% | 44.33 | 0.0015% | −29.32% | 0.85% | −40.95 | #6413 |
| FY 2021-22 | 4.66 | 0.0001% | +37.87% | 0.05% | 93.75 | 0.0021% | +111.48% | 1.64% | −89.09 | #6431 |
| FY 2022-23 | 4.16 | 0.0001% | −10.73% | 0.04% | 47.19 | 0.0008% | −49.66% | 0.66% | −43.03 | #6641 |
| FY 2023-24 | 11.46 | 0.0003% | +175.48% | 0.10% | 11.71 | 0.0002% | −75.19% | 0.15% | −0.25 | #5547 |
| FY 2024-25 | 16.57 | 0.0005% | +44.59% | 0.14% | 16.37 | 0.0003% | +39.80% | 0.18% | +0.20 | #5124 |

- CAGR (7-year): exports 21.98%/yr, imports -9.35%/yr (consistently Surplus)

## Key trade insights: HSN Code 73261100 export-import analysis

### Consistent export growth: 21.98% CAGR over 7 years

India's exports under HSN Code 73261100 have grown at a compound annual rate of 21.98% over 7 fiscal years, rising from ₹5.03 Crore in FY 2018-19 to ₹16.57 Crore in FY 2024-25.

### HSN Code 73261100 ranked #5124 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 73261100 ranks #5124 out of 12657 HSN codes by total export value. Within Sub-Chapter 7326, it ranks #11 of 15. By trade surplus, it ranks #5082 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 73261100 exports

The strongest single-year export movement for HSN Code 73261100 was recorded in FY 2023-24, when exports surged by 175.48% over the prior year.

### India maintains a trade surplus of ₹0.20 Crore in HSN Code 73261100 goods

In FY 2024-25, India's exports of ₹16.57 Cr exceeded imports of ₹16.37 Cr, resulting in a trade surplus of ₹0.20 Crore — ranking #5082 of 12657 by surplus magnitude.

### Import growth of -9.35% CAGR signals stable import dependency for Forged or stamped – Grinding balls for mills

India's imports under HSN Code 73261100 have grown at -9.35% CAGR, reaching ₹16.37 Crore in FY 2024-25.

### HSN Code 73261100 contributes 0.14% of Sub-Chapter 7326 exports — ranked #11

Among the 15 HSN codes under Sub-Chapter 7326, HSN Code 73261100 ranks #11 by export value — accounting for 0.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.18% share (rank #11).

## Related HSN Codes in Sub-Chapter 7326

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 73269099: Machinery, Appliances & Parts](https://busy.in/hsn/hsn-73269099/) | ₹7,692 Cr |
| #2 | [HSN Code 73261910: Forged or stamped – For automobiles and earthmoving equipment](https://busy.in/hsn/hsn-73261910/) | ₹1,580 Cr |
| #3 | [HSN Code 73261990: Forged or stamped, other](https://busy.in/hsn/hsn-73261990/) | ₹1,431 Cr |
| #4 | [HSN Code 73262090: Steel Wire Articles (Other)](https://busy.in/hsn/hsn-73262090/) | ₹565 Cr |
| #5 | [HSN Code 73269060: Other \| Manufactures Of Stainless Steel](https://busy.in/hsn/hsn-73269060/) | ₹293 Cr |
| #6 | [HSN Code 73269040: Other \| Enamelled Iron Ware](https://busy.in/hsn/hsn-73269040/) | ₹69 Cr |
| #7 | [HSN Code 73269070: Other \| Articles Of Clad Metal](https://busy.in/hsn/hsn-73269070/) | ₹68 Cr |
| #8 | [HSN Code 73269030: Drain Covers, Plates & Frames for Sewage & Water Systems](https://busy.in/hsn/hsn-73269030/) | ₹55 Cr |
| #9 | [HSN Code 73269080: Articles of Iron or Steel](https://busy.in/hsn/hsn-73269080/) | ₹33 Cr |
| #10 | [HSN Code 73269050: Other appliances : Agricultural or horticultural](https://busy.in/hsn/hsn-73269050/) | ₹17 Cr |
| #11 | HSN Code 73261100: Forged or stamped – Grinding balls for mills (this hsn code) | ₹17 Cr |