---
title: "7310 HSN Code | HSN Code for Iron or steel containers under 300L in India"
description: "Know more about 7310 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7310 covering Iron or steel containers under 300L."
canonical: "https://busy.in/hsn/sub-chapter-7310/"
---

# HSN Sub-chapter 7310: Iron or steel containers under 300L

Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not 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: 40%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 73101010 | [Tin plate containers: 50 l or more](https://busy.in/hsn/hsn-73101010/) |
| 73101020 | [Of a capacity of 50 l or more : Trunks and cases](https://busy.in/hsn/hsn-73101020/) |
| 73101090 | [Of A Capacity Of 50 L Or More \| Other](https://busy.in/hsn/hsn-73101090/) |
| 73102110 | [Flat-Rolled Iron or Non-Alloy Steel Products](https://busy.in/hsn/hsn-73102110/) |
| 73102190 | [Other Solder/Crimp Cans (<50L)](https://busy.in/hsn/hsn-73102190/) |
| 73102910 | [Tin plate containers: Less than 50 l](https://busy.in/hsn/hsn-73102910/) |
| 73102920 | [Small trunks and cases](https://busy.in/hsn/hsn-73102920/) |
| 73102990 | [Of a capacity of less than 50 l : Other : Other](https://busy.in/hsn/hsn-73102990/) |

## Frequently asked questions

### What products are classified under HSN 7310

It includes Iron or steel containers under 300L

### Is the composition scheme suitable if I mainly trade Iron or steel containers under 300L?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### Does packaging or branding change how GST applies to Iron or steel containers under 300L?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Iron or steel containers under 300L 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.

### Does MRP, weight or pack size change GST treatment for Iron or steel containers under 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 or steel containers under 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 or steel containers under 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.

## India's trade performance: HSN Sub-Chapter 7310 (FY 2024-25)

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

- Exports: ₹753 Cr (−8.16% YoY) — 0.0203% of India's total exports
- Imports: ₹598 Cr (−17.28% YoY) — 0.0098% of India's total imports
- Trade balance: ₹154 Cr (Surplus); surplus rank #359 of 1233 sub-chapters
- Share of Chapter 73: 0.87% of its exports; import side 1.34%
- Rank within Chapter 73: #15 of 26 by export value; import-side #12

### Key metrics

- Export CAGR: 4.69% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #439 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +25.67% in FY 2021-22
- Contribution to Ch. 73: 0.87% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7310

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 | 571.70 | 0.0249% | — | 1.12% | 794.36 | 0.0221% | — | 2.23% | −222.66 | #396 |
| FY 2019-20 | 514.25 | 0.0233% | −10.05% | 1.03% | 649.91 | 0.0194% | −18.18% | 1.97% | −135.66 | #402 |
| FY 2020-21 | 522.68 | 0.0243% | +1.64% | 1.07% | 592.48 | 0.0203% | −8.84% | 2.12% | −69.80 | #418 |
| FY 2021-22 | 656.85 | 0.0209% | +25.67% | 1.00% | 663.65 | 0.0145% | +12.01% | 1.89% | −6.80 | #419 |
| FY 2022-23 | 707.64 | 0.0195% | +7.73% | 0.90% | 788.36 | 0.0137% | +18.79% | 2.05% | −80.72 | #429 |
| FY 2023-24 | 819.46 | 0.0226% | +15.80% | 1.00% | 723.24 | 0.0129% | −8.26% | 1.71% | +96.22 | #411 |
| FY 2024-25 | 752.62 | 0.0203% | −8.16% | 0.87% | 598.27 | 0.0098% | −17.28% | 1.34% | +154.35 | #439 |

- CAGR (7-year): exports 4.69%/yr, imports -4.62%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 7310 export-import analysis

### Consistent export growth: 4.69% CAGR over 7 years

India's exports under HSN Sub-Chapter 7310 have grown at a compound annual rate of 4.69% over 7 fiscal years, rising from ₹571.70 Crore in FY 2018-19 to ₹752.62 Crore in FY 2024-25.

### HSN Sub-Chapter 7310 ranked #439 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7310 ranks #439 out of 1233 sub-chapters by total export value. Within Chapter 73, it ranks #15 of 26. By trade surplus, it ranks #359 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 7310 exports

The strongest single-year export movement for HSN Sub-Chapter 7310 was recorded in FY 2021-22, when exports surged by 25.67% over the prior year.

### India maintains a trade surplus of ₹154.35 Crore in HSN Sub-Chapter 7310 goods

In FY 2024-25, India's exports of ₹752.62 Cr exceeded imports of ₹598.27 Cr, resulting in a trade surplus of ₹154.35 Crore — ranking #359 of 1233 by surplus magnitude.

### Import growth of -4.62% CAGR signals stable import dependency for Iron or steel containers under 300L

India's imports under HSN Sub-Chapter 7310 have grown at -4.62% CAGR, reaching ₹598.27 Crore in FY 2024-25.

### HSN Sub-Chapter 7310 contributes 0.87% of Chapter 73 exports — ranked #15

Among the 26 sub-chapters under Chapter 73, HSN Sub-Chapter 7310 ranks #15 by export value — accounting for 0.87% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.34% share (rank #12).

## 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 |
| #15 | HSN Sub-Chapter 7310: Iron or steel containers under 300L (this hsn sub-chapter) | ₹753 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/) |
| 7309 | [Iron/steel containers exceeding 300L](https://busy.in/hsn/sub-chapter-7309/) |
| 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/) |