---
title: "7309 HSN Code | HSN Code for Iron/steel containers exceeding 300L in India"
description: "Know more about 7309 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7309 covering Iron/steel containers exceeding 300L."
canonical: "https://busy.in/hsn/sub-chapter-7309/"
---

# HSN Sub-chapter 7309: Iron/steel containers exceeding 300L

Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment

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 |
| --- | --- |
| 73090010 | [Galvanized iron tanks](https://busy.in/hsn/hsn-73090010/) |
| 73090020 | [Galvanized iron barrels](https://busy.in/hsn/hsn-73090020/) |
| 73090030 | [Pressed Steel Tanks](https://busy.in/hsn/hsn-73090030/) |
| 73090040 | [Pressure Vessels](https://busy.in/hsn/hsn-73090040/) |
| 73090090 | [Other Registers/Account Books/Pads (excl. Notebooks)](https://busy.in/hsn/hsn-73090090/) |

## Frequently asked questions

### What products are classified under HSN 7309

It includes Iron/steel containers exceeding 300L

### Does MRP, weight or pack size change GST treatment for Iron/steel containers exceeding 300L?

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.

### Any special steps when selling Iron/steel containers exceeding 300L through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### Any import/export nuance for Iron/steel containers exceeding 300L?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### What misclassification mistakes happen with Iron/steel containers exceeding 300L?

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 I claim ITC on inputs and services used for Iron/steel containers exceeding 300L?

If your outward supply of Iron/steel containers exceeding 300L is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

## India's trade performance: HSN Sub-Chapter 7309 (FY 2024-25)

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

- Exports: ₹593 Cr (+10.51% YoY) — 0.0160% of India's total exports
- Imports: ₹408 Cr (+63.48% YoY) — 0.0067% of India's total imports
- Trade balance: ₹186 Cr (Surplus); surplus rank #336 of 1233 sub-chapters
- Share of Chapter 73: 0.69% of its exports; import side 0.92%
- Rank within Chapter 73: #17 of 26 by export value; import-side #17

### Key metrics

- Export CAGR: 14.29% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #498 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +41.23% in FY 2023-24
- Contribution to Ch. 73: 0.69% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7309

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 | 266.31 | 0.0116% | — | 0.52% | 216.21 | 0.0060% | — | 0.61% | +50.10 | #554 |
| FY 2019-20 | 214.13 | 0.0097% | −19.59% | 0.43% | 242.42 | 0.0072% | +12.12% | 0.74% | −28.29 | #582 |
| FY 2020-21 | 232.51 | 0.0108% | +8.58% | 0.48% | 181.97 | 0.0062% | −24.94% | 0.65% | +50.54 | #576 |
| FY 2021-22 | 311.54 | 0.0099% | +33.99% | 0.47% | 165.42 | 0.0036% | −9.09% | 0.47% | +146.12 | #578 |
| FY 2022-23 | 380.24 | 0.0105% | +22.05% | 0.48% | 259.75 | 0.0045% | +57.02% | 0.67% | +120.49 | #578 |
| FY 2023-24 | 537.02 | 0.0148% | +41.23% | 0.65% | 249.27 | 0.0044% | −4.03% | 0.59% | +287.75 | #499 |
| FY 2024-25 | 593.47 | 0.0160% | +10.51% | 0.69% | 407.50 | 0.0067% | +63.48% | 0.92% | +185.97 | #498 |

- CAGR (7-year): exports 14.29%/yr, imports 11.14%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 7309 export-import analysis

### Consistent export growth: 14.29% CAGR over 7 years

India's exports under HSN Sub-Chapter 7309 have grown at a compound annual rate of 14.29% over 7 fiscal years, rising from ₹266.31 Crore in FY 2018-19 to ₹593.47 Crore in FY 2024-25.

### HSN Sub-Chapter 7309 ranked #498 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7309 ranks #498 out of 1233 sub-chapters by total export value. Within Chapter 73, it ranks #17 of 26. By trade surplus, it ranks #336 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 7309 exports

The strongest single-year export movement for HSN Sub-Chapter 7309 was recorded in FY 2023-24, when exports surged by 41.23% over the prior year.

### India maintains a trade surplus of ₹185.97 Crore in HSN Sub-Chapter 7309 goods

In FY 2024-25, India's exports of ₹593.47 Cr exceeded imports of ₹407.50 Cr, resulting in a trade surplus of ₹185.97 Crore — ranking #336 of 1233 by surplus magnitude.

### Import growth of 11.14% CAGR signals rising demand for Iron/steel containers exceeding 300L

India's imports under HSN Sub-Chapter 7309 have grown at 11.14% CAGR, reaching ₹407.50 Crore in FY 2024-25.

### HSN Sub-Chapter 7309 contributes 0.69% of Chapter 73 exports — ranked #17

Among the 26 sub-chapters under Chapter 73, HSN Sub-Chapter 7309 ranks #17 by export value — accounting for 0.69% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.92% share (rank #17).

## 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 |
| #17 | HSN Sub-Chapter 7309: Iron/steel containers exceeding 300L (this hsn sub-chapter) | ₹593 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 7301 | [Iron sheet piling](https://busy.in/hsn/sub-chapter-7301/) |
| 7302 | [Railway Materials](https://busy.in/hsn/sub-chapter-7302/) |
| 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/) |
| 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/) |