---
title: "1301 HSN Code | HSN Code for Flat-rolled alloy steel in India"
description: "Know more about 1301 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 1301 covering Flat-rolled alloy steel."
canonical: "https://busy.in/hsn/sub-chapter-1301/"
---

# HSN Sub-chapter 1301: Flat-rolled alloy steel

Lac; natural gums, resins, gum:resins and oleoresins (for example, balsams)

Part of [Chapter 13: Lac, Gums, Resins and Other Vegetable Extracts](https://busy.in/hsn/chapter-13/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 13011010 | [Natural Seed Lac Gum Resin](https://busy.in/hsn/hsn-13011010/) |
| 13011020 | [Natural Stick Lac Gum Resin](https://busy.in/hsn/hsn-13011020/) |
| 13011030 | [Dewaxed & Decolourised Lac](https://busy.in/hsn/hsn-13011030/) |
| 13011040 | [Bleached Lac Gum Resin](https://busy.in/hsn/hsn-13011040/) |
| 13011050 | [Gasket Grade Lac](https://busy.in/hsn/hsn-13011050/) |
| 13011060 | [Button Lac](https://busy.in/hsn/hsn-13011060/) |
| 13011070 | [Garnet Lac](https://busy.in/hsn/hsn-13011070/) |
| 13011080 | [Other Natural Lac Resins](https://busy.in/hsn/hsn-13011080/) |
| 13011090 | [Mucilages From Locust Beans/Guar Seeds: Guar Meal](https://busy.in/hsn/hsn-13011090/) |
| 13012000 | [Gum Arabic](https://busy.in/hsn/hsn-13012000/) |
| 13019011 | [Other \| Natural Gums](https://busy.in/hsn/hsn-13019011/) |
| 13019012 | [Other \| Natural Gums](https://busy.in/hsn/hsn-13019012/) |
| 13019013 | [Natural Gums \| Asafoetida](https://busy.in/hsn/hsn-13019013/) |
| 13019014 | [Other \| Natural Gums](https://busy.in/hsn/hsn-13019014/) |
| 13019015 | [Other \| Natural Gums](https://busy.in/hsn/hsn-13019015/) |
| 13019016 | [Natural gums: Karaya gum (Indian tragacanth)](https://busy.in/hsn/hsn-13019016/) |
| 13019017 | [Other : Natural Gums : Tragacanth (adraganth)](https://busy.in/hsn/hsn-13019017/) |
| 13019018 | [Other \| Natural Gums](https://busy.in/hsn/hsn-13019018/) |
| 13019019 | [Other \| Natural Gums](https://busy.in/hsn/hsn-13019019/) |
| 13019021 | [Other \| Resins \| Copal](https://busy.in/hsn/hsn-13019021/) |
| 13019022 | [Other \| Resins \| Dammar batu](https://busy.in/hsn/hsn-13019022/) |
| 13019029 | [Other \| Resins \| Other](https://busy.in/hsn/hsn-13019029/) |
| 13019031 | [Other \| Gum Resins](https://busy.in/hsn/hsn-13019031/) |
| 13019032 | [Other : Gum Resins : Oilbanum or frankincense](https://busy.in/hsn/hsn-13019032/) |
| 13019033 | [Other \| Gum Resins](https://busy.in/hsn/hsn-13019033/) |
| 13019034 | [Other \| Gum Resins](https://busy.in/hsn/hsn-13019034/) |
| 13019039 | [Other \| Gum Resins](https://busy.in/hsn/hsn-13019039/) |
| 13019041 | [Other \| Oleoresins \| Of Seeds](https://busy.in/hsn/hsn-13019041/) |
| 13019042 | [Other \| Oleoresins \| Of Fruits](https://busy.in/hsn/hsn-13019042/) |
| 13019043 | [Other \| Oleoresins \| Of Leaves](https://busy.in/hsn/hsn-13019043/) |
| 13019044 | [Other \| Oleoresins \| Of Spices](https://busy.in/hsn/hsn-13019044/) |
| 13019045 | [Other \| Oleoresins \| Of Flowers](https://busy.in/hsn/hsn-13019045/) |
| 13019046 | [Other \| Oleoresins \| Of Roots](https://busy.in/hsn/hsn-13019046/) |
| 13019049 | [Other \| Oleoresins \| Other](https://busy.in/hsn/hsn-13019049/) |
| 13019099 | [Other (excluding lac and shellac)](https://busy.in/hsn/hsn-13019099/) |

## Frequently asked questions

### What products are classified under HSN 1301

It includes Flat-rolled alloy steel

### What are the e‑way bill and e‑invoice points while moving Flat-rolled alloy steel?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### How are warranty replacements of Flat-rolled alloy steel handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### What misclassification mistakes happen with Flat-rolled alloy steel?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Does MRP, weight or pack size change GST treatment for Flat-rolled alloy steel?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### What should my invoice and records include for Flat-rolled alloy steel?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

## India's trade performance: HSN Sub-Chapter 1301 (FY 2024-25)

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

- Exports: ₹829 Cr (+15.13% YoY) — 0.0224% of India's total exports
- Imports: ₹2,290 Cr (+14.66% YoY) — 0.0375% of India's total imports
- Trade balance: −₹1,460 Cr (Deficit); surplus rank #999 of 1233 sub-chapters
- Share of Chapter 13: 8.68% of its exports; import side 68.60%
- Rank within Chapter 13: #2 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 9.78% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #421 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +42.61% in FY 2019-20
- Contribution to Ch. 13: 8.68% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 1301

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 Ch. 13 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 13 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 473.91 | 0.0206% | — | 6.43% | 1,209.66 | 0.0337% | — | 67.92% | −735.75 | #430 |
| FY 2019-20 | 675.86 | 0.0306% | +42.61% | 11.59% | 1,343.22 | 0.0400% | +11.04% | 68.54% | −667.36 | #354 |
| FY 2020-21 | 827.76 | 0.0385% | +22.48% | 15.35% | 1,240.35 | 0.0426% | −7.66% | 65.58% | −412.59 | #340 |
| FY 2021-22 | 992.83 | 0.0316% | +19.94% | 13.60% | 1,415.56 | 0.0310% | +14.13% | 66.69% | −422.73 | #362 |
| FY 2022-23 | 1,012.49 | 0.0280% | +1.98% | 11.73% | 2,366.37 | 0.0412% | +67.17% | 70.58% | −1,353.88 | #376 |
| FY 2023-24 | 720.36 | 0.0199% | −28.85% | 8.94% | 1,996.76 | 0.0356% | −15.62% | 66.02% | −1,276.40 | #438 |
| FY 2024-25 | 829.33 | 0.0224% | +15.13% | 8.68% | 2,289.57 | 0.0375% | +14.66% | 68.60% | −1,460.24 | #421 |

- CAGR (7-year): exports 9.78%/yr, imports 11.22%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 1301 export-import analysis

### Consistent export growth: 9.78% CAGR over 7 years

India's exports under HSN Sub-Chapter 1301 have grown at a compound annual rate of 9.78% over 7 fiscal years, rising from ₹473.91 Crore in FY 2018-19 to ₹829.33 Crore in FY 2024-25.

### HSN Sub-Chapter 1301 ranked #421 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 1301 ranks #421 out of 1233 sub-chapters by total export value. Within Chapter 13, it ranks #2 of 2. By trade surplus, it ranks #999 of 1233.

### FY 2019-20 was the strongest growth year for HSN Sub-Chapter 1301 exports

The strongest single-year export movement for HSN Sub-Chapter 1301 was recorded in FY 2019-20, when exports surged by 42.61% over the prior year.

### India records a trade deficit of ₹1,460.24 Crore in HSN Sub-Chapter 1301 goods

In FY 2024-25, India's imports of ₹2,289.57 Cr exceeded exports of ₹829.33 Cr, resulting in a trade deficit of ₹1,460.24 Crore — ranking #999 of 1233 by surplus magnitude.

### Import growth of 11.22% CAGR signals rising demand for Flat-rolled alloy steel

India's imports under HSN Sub-Chapter 1301 have grown at 11.22% CAGR, reaching ₹2,289.57 Crore in FY 2024-25.

### HSN Sub-Chapter 1301 contributes 8.68% of Chapter 13 exports — ranked #2

Among the 2 sub-chapters under Chapter 13, HSN Sub-Chapter 1301 ranks #2 by export value — accounting for 8.68% of the chapter's total exports in FY 2024-25. On the import side, it holds 68.60% share (rank #1).

## Related Sub-Chapters in Chapter 13

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 1302: Vegetable saps and extracts](https://busy.in/hsn/sub-chapter-1302/) | ₹8,720 Cr |
| #2 | HSN Sub-Chapter 1301: Flat-rolled alloy steel (this hsn sub-chapter) | ₹829 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 1302 | [Vegetable saps and extracts](https://busy.in/hsn/sub-chapter-1302/) |