---
title: "7302 HSN Code | HSN Code for Railway Materials in India"
description: "Know more about 7302 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7302 covering Railway Materials."
canonical: "https://busy.in/hsn/sub-chapter-7302/"
---

# HSN Sub-chapter 7302: Railway Materials

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

Part of [Chapter 73: Articles Made of Iron/Steel](https://busy.in/hsn/chapter-73/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 73021010 | [Seamless Iron Oil/Gas Pipelines](https://busy.in/hsn/hsn-73021010/) |
| 73021011 | [Rails\| Head Hardened Rails](https://busy.in/hsn/hsn-73021011/) |
| 73021012 | [Rails: Asymmetric with end forging](https://busy.in/hsn/hsn-73021012/) |
| 73021013 | [Asymmetric rails without end forging](https://busy.in/hsn/hsn-73021013/) |
| 73021014 | [Railway Rails: Other Than Asymmetric or Head Hardened Rails](https://busy.in/hsn/hsn-73021014/) |
| 73021019 | [Rails \| For Railways](https://busy.in/hsn/hsn-73021019/) |
| 73021020 | [Rails \| For Tramways](https://busy.in/hsn/hsn-73021020/) |
| 73021090 | [Rails \| Other](https://busy.in/hsn/hsn-73021090/) |
| 73023000 | [Crossing pieces](https://busy.in/hsn/hsn-73023000/) |
| 73024000 | [Fish-plates and sole plates](https://busy.in/hsn/hsn-73024000/) |
| 73029010 | [Other : Material for jointing or fixing rails](https://busy.in/hsn/hsn-73029010/) |
| 73029090 | [Railway or tramway track construction material \| Other](https://busy.in/hsn/hsn-73029090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 7302 (FY 2024-25)

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

- Exports: ₹748 Cr (+91.81% YoY) — 0.0202% of India's total exports
- Imports: ₹579 Cr (−43.64% YoY) — 0.0095% of India's total imports
- Trade balance: ₹169 Cr (Surplus); surplus rank #348 of 1233 sub-chapters
- Share of Chapter 73: 0.87% of its exports; import side 1.30%
- Rank within Chapter 73: #16 of 26 by export value; import-side #13

### Key metrics

- Export CAGR: 15.96% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #440 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +91.81% in FY 2024-25
- Contribution to Ch. 73: 0.87% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7302

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. 73 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 73 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 307.79 | 0.0134% | — | 0.60% | 754.10 | 0.0210% | — | 2.11% | −446.31 | #518 |
| FY 2019-20 | 391.60 | 0.0177% | +27.23% | 0.79% | 666.41 | 0.0199% | −11.63% | 2.02% | −274.81 | #466 |
| FY 2020-21 | 323.81 | 0.0151% | −17.31% | 0.66% | 740.65 | 0.0254% | +11.14% | 2.65% | −416.84 | #507 |
| FY 2021-22 | 334.37 | 0.0107% | +3.26% | 0.51% | 679.90 | 0.0149% | −8.20% | 1.94% | −345.53 | #566 |
| FY 2022-23 | 335.80 | 0.0093% | +0.43% | 0.43% | 589.48 | 0.0103% | −13.30% | 1.53% | −253.68 | #595 |
| FY 2023-24 | 390.07 | 0.0108% | +16.16% | 0.47% | 1,028.08 | 0.0183% | +74.40% | 2.43% | −638.01 | #572 |
| FY 2024-25 | 748.20 | 0.0202% | +91.81% | 0.87% | 579.46 | 0.0095% | −43.64% | 1.30% | +168.74 | #440 |

- CAGR (7-year): exports 15.96%/yr, imports -4.30%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 7302 export-import analysis

### Consistent export growth: 15.96% CAGR over 7 years

India's exports under HSN Sub-Chapter 7302 have grown at a compound annual rate of 15.96% over 7 fiscal years, rising from ₹307.79 Crore in FY 2018-19 to ₹748.20 Crore in FY 2024-25.

### HSN Sub-Chapter 7302 ranked #440 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7302 ranks #440 out of 1233 sub-chapters by total export value. Within Chapter 73, it ranks #16 of 26. By trade surplus, it ranks #348 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 7302 exports

The strongest single-year export movement for HSN Sub-Chapter 7302 was recorded in FY 2024-25, when exports surged by 91.81% over the prior year.

### India maintains a trade surplus of ₹168.74 Crore in HSN Sub-Chapter 7302 goods

In FY 2024-25, India's exports of ₹748.20 Cr exceeded imports of ₹579.46 Cr, resulting in a trade surplus of ₹168.74 Crore — ranking #348 of 1233 by surplus magnitude.

### Import growth of -4.30% CAGR signals stable import dependency for Railway Materials

India's imports under HSN Sub-Chapter 7302 have grown at -4.30% CAGR, reaching ₹579.46 Crore in FY 2024-25.

### HSN Sub-Chapter 7302 contributes 0.87% of Chapter 73 exports — ranked #16

Among the 26 sub-chapters under Chapter 73, HSN Sub-Chapter 7302 ranks #16 by export value — accounting for 0.87% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.30% share (rank #13).

## Related Sub-Chapters in Chapter 73

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 7308: Iron & steel Structures](https://busy.in/hsn/sub-chapter-7308/) | ₹15,542 Cr |
| #2 | [HSN Sub-Chapter 7326: Other iron/steel articles](https://busy.in/hsn/sub-chapter-7326/) | ₹11,844 Cr |
| #3 | [HSN Sub-Chapter 7325: Cast Iron Items](https://busy.in/hsn/sub-chapter-7325/) | ₹10,243 Cr |
| #4 | [HSN Sub-Chapter 7307: Tool sets for retail sale](https://busy.in/hsn/sub-chapter-7307/) | ₹8,984 Cr |
| #5 | [HSN Sub-Chapter 7305: Large Steel Pipes](https://busy.in/hsn/sub-chapter-7305/) | ₹8,127 Cr |
| #6 | [HSN Sub-Chapter 7318: Screws, Bolts, Nuts (Iron/Steel)](https://busy.in/hsn/sub-chapter-7318/) | ₹6,957 Cr |
| #7 | [HSN Sub-Chapter 7306: Iron & steel pipes & tubes](https://busy.in/hsn/sub-chapter-7306/) | ₹6,127 Cr |
| #8 | [HSN Sub-Chapter 7323: Household articles of iron or steel](https://busy.in/hsn/sub-chapter-7323/) | ₹4,622 Cr |
| #9 | [HSN Sub-Chapter 7304: Pipe Fittings](https://busy.in/hsn/sub-chapter-7304/) | ₹4,064 Cr |
| #10 | [HSN Sub-Chapter 7312: Iron or steel cables](https://busy.in/hsn/sub-chapter-7312/) | ₹1,525 Cr |
| #16 | HSN Sub-Chapter 7302: Railway Materials (this hsn sub-chapter) | ₹748 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 7301 | [Iron sheet piling](https://busy.in/hsn/sub-chapter-7301/) |
| 7303 | [Cast iron tubes and pipes](https://busy.in/hsn/sub-chapter-7303/) |
| 7304 | [Pipe Fittings](https://busy.in/hsn/sub-chapter-7304/) |
| 7305 | [Large Steel Pipes](https://busy.in/hsn/sub-chapter-7305/) |
| 7306 | [Iron & steel pipes & tubes](https://busy.in/hsn/sub-chapter-7306/) |
| 7307 | [Tool sets for retail sale](https://busy.in/hsn/sub-chapter-7307/) |
| 7308 | [Iron & steel Structures](https://busy.in/hsn/sub-chapter-7308/) |
| 7309 | [Iron/steel containers exceeding 300L](https://busy.in/hsn/sub-chapter-7309/) |
| 7310 | [Iron or steel containers under 300L](https://busy.in/hsn/sub-chapter-7310/) |
| 7311 | [Gas Containers](https://busy.in/hsn/sub-chapter-7311/) |
| 7312 | [Iron or steel cables](https://busy.in/hsn/sub-chapter-7312/) |
| 7313 | [Barbed Wire for Fencing](https://busy.in/hsn/sub-chapter-7313/) |
| 7314 | [Iron or steel cloth & netting](https://busy.in/hsn/sub-chapter-7314/) |
| 7315 | [Chains & parts of iron or steel](https://busy.in/hsn/sub-chapter-7315/) |
| 7316 | [Anchors, Grapnels & Parts (Iron/Steel)](https://busy.in/hsn/sub-chapter-7316/) |
| 7317 | [Nails & Pins](https://busy.in/hsn/sub-chapter-7317/) |
| 7318 | [Screws, Bolts, Nuts (Iron/Steel)](https://busy.in/hsn/sub-chapter-7318/) |
| 7319 | [Sewing needles and pins](https://busy.in/hsn/sub-chapter-7319/) |
| 7320 | [Springs & leaves of iron or steel](https://busy.in/hsn/sub-chapter-7320/) |
| 7321 | [Non-electric domestic stoves, cookers](https://busy.in/hsn/sub-chapter-7321/) |
| 7322 | [Radiators, Air Heaters, Iron/Steel](https://busy.in/hsn/sub-chapter-7322/) |
| 7323 | [Household articles of iron or steel](https://busy.in/hsn/sub-chapter-7323/) |
| 7324 | [Steel Sanitary Ware](https://busy.in/hsn/sub-chapter-7324/) |
| 7325 | [Cast Iron Items](https://busy.in/hsn/sub-chapter-7325/) |
| 7326 | [Other iron/steel articles](https://busy.in/hsn/sub-chapter-7326/) |