7302 HSN Code: Railway Materials

HSN Sub Chapter 7302 represents Railway Materials under GST classification. This code helps businesses identify Railway Materials correctly for billing, taxation, and trade. With HSN Sub Chapter 7302, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Railway Materials.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
73	7302	Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails	18%	18%

HSN Code 7302

Chapter: 73

Description: Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN	Description
73021010	Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish - plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails- rails : for railways
73021011	Rails : For railways :Head hardened rails
73021011	Rails : For railways :Head hardened rails
73021012	Rails : For railways :Asymmetric rails with end forging
73021012	Rails : For railways :Asymmetric rails with end forging
73021013	Rails : For railways :Asymmetric rails without end forging
73021013	Rails : For railways :Asymmetric rails without end forging
73021014	Rails : For railways :Other than asymmetric rails and head hardened rails
73021014	Rails : For railways :Other than asymmetric rails and head hardened rails
73021019	Rails : For railways : Other
73021019	Rails : For railways : Other
73021020	Rails : For tramways
73021020	Rails : For tramways
73021090	Rails : Other
73021090	Rails : Other
73023000	Switch blades, crossing frogs, point rods and other crossing pieces
73023000	Switch blades, crossing frogs, point rods and other crossing pieces
73024000	Fish-plates and sole plates
73024000	Fish-plates and sole plates
73029010	Other : Material for jointing or fixing rails
73029010	Other : Material for jointing or fixing rails
73029090	Other : Other
73029090	Other : Other

HSN Code 73021010

Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish - plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails- rails : for railways

HSN Code 73021011

Rails : For railways :Head hardened rails

HSN Code 73021011

Rails : For railways :Head hardened rails

HSN Code 73021012

Rails : For railways :Asymmetric rails with end forging

HSN Code 73021012

Rails : For railways :Asymmetric rails with end forging

HSN Code 73021013

Rails : For railways :Asymmetric rails without end forging

HSN Code 73021013

Rails : For railways :Asymmetric rails without end forging

HSN Code 73021014

Rails : For railways :Other than asymmetric rails and head hardened rails

HSN Code 73021014

Rails : For railways :Other than asymmetric rails and head hardened rails

HSN Code 73021019

Rails : For railways : Other

HSN Code 73021019

Rails : For railways : Other

HSN Code 73021020

Rails : For tramways

HSN Code 73021020

Rails : For tramways

HSN Code 73021090

Rails : Other

HSN Code 73021090

Rails : Other

HSN Code 73023000

Switch blades, crossing frogs, point rods and other crossing pieces

HSN Code 73023000

Switch blades, crossing frogs, point rods and other crossing pieces

HSN Code 73024000

Fish-plates and sole plates

HSN Code 73024000

Fish-plates and sole plates

HSN Code 73029010

Other : Material for jointing or fixing rails

HSN Code 73029010

Other : Material for jointing or fixing rails

HSN Code 73029090

Other : Other

HSN Code 73029090

Other : Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
02/2022	Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )
Order No. 44(v)/2019	Tool & Gage Co. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order No. 56	Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)
24(ii)/2019	Autometers Alliance Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
UP ADRG 86/2021	Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)
RAJ/AAR/2021-22/26	Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
GST-ARA-66/2018-19/B-162	Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
UP/AAAR/15/2021	Concord Control Systems Private Limited (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
UP AAAR/16/2021	Prag Polymers (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)

Order No. 02/2022

Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )

Order No. Order No. 44(v)/2019

Tool & Gage Co. (AAR (Authority For Advance Ruling), Uttar Pradesh)

Order No. Order No. 56

Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)

Order No. 24(ii)/2019

Autometers Alliance Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)

Order No. UP ADRG 86/2021

Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)

Order No. RAJ/AAR/2021-22/26

Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)

Order No. GST-ARA-66/2018-19/B-162

Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. UP/AAAR/15/2021

Concord Control Systems Private Limited (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)

Order No. UP AAAR/16/2021

Prag Polymers (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)

What products are classified under HSN 7302

It includes Railway Materials

Do spares or accessories of Railway Materials follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

How do I bill a kit or combo that includes Railway Materials?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

What misclassification mistakes happen with Railway Materials?

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.

Can reverse charge ever apply to transactions involving Railway Materials?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Railway Materials are forward charge. Check the current notifications for any special cases before deciding.

Does packaging or branding change how GST applies to Railway Materials?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Railway Materials is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

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.

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