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HSN Codes chevron_right Section 15 chevron_right Chapter 73 chevron_right Sub Chapter 7323

Taxonomy

• Section 15 – Base Metal & Articles Of Base Metal • Chapter 73 – Articles of iron or steel • Sub Chapter 7323 – Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel • New GST Rate for HSN Code 7323 • Tariff HSN Codes under Sub Chapter 7323 • FAQs for Sub Chapter 7323 • Case Laws under Sub Chapter 7323 • Important Disclaimer

Explore other subchapters under Chapter 73

• Sub Chapter 7301 – Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel • Sub Chapter 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 • Sub Chapter 7303 – Tubes, pipes and hollow profiles, of cast iron • Sub Chapter 7304 – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel • Sub Chapter 7305 – Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel • Sub Chapter 7306 – Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel • Sub Chapter 7307 – Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel • Sub Chapter 7308 – Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel • Sub Chapter 7309 – 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 • Sub Chapter 7310 – 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 • Sub Chapter 7311 – Containers for compressed or liquefied gas, of iron or steel • Sub Chapter 7312 – Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated • Sub Chapter 7313 – Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel • Sub Chapter 7314 – Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel • Sub Chapter 7315 – Chain and parts thereof, of iron or steel • Sub Chapter 7316 – Anchors, grapnels and parts thereof, of iron or steel • Sub Chapter 7317 – Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper • Sub Chapter 7318 – Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel • Sub Chapter 7319 – Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere specified or included • Sub Chapter 7320 – Springs and leaves for springs, of iron or steel • Sub Chapter 7321 – Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel • Sub Chapter 7322 – Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motordriven fan or blower, and parts thereof, of iron or steel • Sub Chapter 7324 – Sanitary ware and parts thereof, of iron or steel • Sub Chapter 7325 – Other cast articles of iron or steel • Sub Chapter 7326 – Other articles of iron or steel

7323 HSN Code: Household articles of iron or steel

HSN Sub Chapter 7323 represents Household articles of iron or steel under GST classification. This code helps businesses identify Household articles of iron or steel correctly for billing, taxation, and trade. With HSN Sub Chapter 7323, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Household articles of iron or steel.

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New GST Rate for HSN Code 7323

GST Rate for Household articles of iron or steel under HSN Code 7323. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
73 7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel 5% 12%
HSN Code 7323

Chapter: 73

Description: Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel

New GST Rate: 5% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 7323

Following Tariff HSN code falls under Household articles of iron or steel:

Tariff HSN Description
73231000
Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like
73231000
Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like
73239110
Other : Of cast iron, not enamelled : Pans
73239110
Other : Of cast iron, not enamelled : Pans
73239190
Other : Of cast iron, not enamelled : Other
73239190
Other : Of cast iron, not enamelled : Other
73239200
Other : Of cast iron, enamelled
73239200
Other : Of cast iron, enamelled
73239310
Other : Of stainless steel : Pressure cookers
73239310
Other : Of stainless steel : Pressure cookers
73239390
Other : Of stainless steel : Other
73239390
Other : Of stainless steel : Other
73239410
Other : Of iron (other than cast iron) or steel, enamelled : Ghamellas
73239410
Other : Of iron (other than cast iron) or steel, enamelled : Ghamellas
73239420
Other : Of iron (other than cast iron) or steel, enamelled : Utensils
73239420
Other : Of iron (other than cast iron) or steel, enamelled : Utensils
73239490
Other : Of iron (other than cast iron) or steel, enamelled : Other
73239490
Other : Of iron (other than cast iron) or steel, enamelled : Other
73239910
Other : Other : Utensils of galvanised iron
73239910
Other : Other : Utensils of galvanised iron
73239920
Other : Other : Other utensils
73239920
Other : Other : Other utensils
73239990
Other : Other : Other
73239990
Other : Other : Other
HSN Code 73231000

Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like

HSN Code 73231000

Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like

HSN Code 73239110

Other : Of cast iron, not enamelled : Pans

HSN Code 73239110

Other : Of cast iron, not enamelled : Pans

HSN Code 73239190

Other : Of cast iron, not enamelled : Other

HSN Code 73239190

Other : Of cast iron, not enamelled : Other

HSN Code 73239200

Other : Of cast iron, enamelled

HSN Code 73239200

Other : Of cast iron, enamelled

HSN Code 73239310

Other : Of stainless steel : Pressure cookers

HSN Code 73239310

Other : Of stainless steel : Pressure cookers

HSN Code 73239390

Other : Of stainless steel : Other

HSN Code 73239390

Other : Of stainless steel : Other

HSN Code 73239410

Other : Of iron (other than cast iron) or steel, enamelled : Ghamellas

HSN Code 73239410

Other : Of iron (other than cast iron) or steel, enamelled : Ghamellas

HSN Code 73239420

Other : Of iron (other than cast iron) or steel, enamelled : Utensils

HSN Code 73239420

Other : Of iron (other than cast iron) or steel, enamelled : Utensils

HSN Code 73239490

Other : Of iron (other than cast iron) or steel, enamelled : Other

HSN Code 73239490

Other : Of iron (other than cast iron) or steel, enamelled : Other

HSN Code 73239910

Other : Other : Utensils of galvanised iron

HSN Code 73239910

Other : Other : Utensils of galvanised iron

HSN Code 73239920

Other : Other : Other utensils

HSN Code 73239920

Other : Other : Other utensils

HSN Code 73239990

Other : Other : Other

HSN Code 73239990

Other : Other : Other

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Case Laws Related to Sub Chapter 7323

Order Number Description
UP ADRG 91/2022
Shashi Metals Private Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
KAR ADRG 39/2021
Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
4/AAR/2019
Vaya Life Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
GST-ARA-140/2018-19/B-54
Rk Industries (AAR (Authority For Advance Ruling), Maharashtra)
GUJ/GAAR/R/2018/13
Meera Metals (AAR (Authority For Advance Ruling), Gujarat)
GST-ARA-117/2019-20/B-106
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order No. UP ADRG 91/2022

Shashi Metals Private Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)

Order No. KAR ADRG 39/2021

Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)

Order No. 4/AAR/2019

Vaya Life Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. GST-ARA-140/2018-19/B-54

Rk Industries (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GUJ/GAAR/R/2018/13

Meera Metals (AAR (Authority For Advance Ruling), Gujarat)

Order No. GST-ARA-117/2019-20/B-106

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

FAQs for Sub Chapter 7323

What products are classified under HSN 7323

It includes Household articles of iron or steel

Any special steps when selling Household articles of iron or steel 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.

Can I claim ITC on inputs and services used for Household articles of iron or steel?

If your outward supply of Household articles of iron or steel 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.

Can reverse charge ever apply to transactions involving Household articles of iron or steel?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Household articles of iron or steel are forward charge. Check the current notifications for any special cases before deciding.

Do spares or accessories of Household articles of iron or steel 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.

Does packaging or branding change how GST applies to Household articles of iron or steel?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Household articles of iron or steel 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.

Explore More HSN Codes from Chapter 73 expand_more
Sub Chapters:
HSN Code 7301 | HSN Code 7302 | HSN Code 7303 | HSN Code 7304 | HSN Code 7305 | HSN Code 7306 | HSN Code 7307 | HSN Code 7308 | HSN Code 7309 | HSN Code 7310 | HSN Code 7311 | HSN Code 7312 | HSN Code 7313 | HSN Code 7314 | HSN Code 7315 | HSN Code 7316 | HSN Code 7317 | HSN Code 7318 | HSN Code 7319 | HSN Code 7320 | HSN Code 7321 | HSN Code 7322 | HSN Code 7323 | HSN Code 7324 | HSN Code 7325 | HSN Code 7326
HSN Codes:
HSN Code 73011000 | HSN Code 73012010 | HSN Code 73012090 | HSN Code 73021010 | HSN Code 73021011 | HSN Code 73021012 | HSN Code 73021013 | HSN Code 73021014 | HSN Code 73021019 | HSN Code 73021020 | HSN Code 73021090 | HSN Code 73023000 | HSN Code 73024000 | HSN Code 73029010 | HSN Code 73029090 | HSN Code 73030010 | HSN Code 73030020 | HSN Code 73030030 | HSN Code 73030090 | HSN Code 73041011 | HSN Code 73041019 | HSN Code 73041021 | HSN Code 73041029 | HSN Code 73041110 | HSN Code 73041120 | HSN Code 73041190 | HSN Code 73041910 | HSN Code 73041920 | HSN Code 73041990 | HSN Code 73042110 | HSN Code 73042190 | HSN Code 73042200 | HSN Code 73042310 | HSN Code 73042390 | HSN Code 73042400 | HSN Code 73042910 | HSN Code 73042990 | HSN Code 73043111 | HSN Code 73043119 | HSN Code 73043121 | HSN Code 73043129 | HSN Code 73043131 | HSN Code 73043139 | HSN Code 73043911 | HSN Code 73043919 | HSN Code 73043921 | HSN Code 73043929 | HSN Code 73043931 | HSN Code 73043939 | HSN Code 73044100 | HSN Code 73044900 | HSN Code 73045110 | HSN Code 73045120 | HSN Code 73045130 | HSN Code 73045910 | HSN Code 73045920 | HSN Code 73045930 | HSN Code 73049000 | HSN Code 73051111 | HSN Code 73051119 | HSN Code 73051121 | HSN Code 73051129 | HSN Code 73051211 | HSN Code 73051219 | HSN Code 73051221 | HSN Code 73051229 | HSN Code 73051911 | HSN Code 73051919 | HSN Code 73051921 | HSN Code 73051929 | HSN Code 73052010 | HSN Code 73052090 | HSN Code 73053110 | HSN Code 73053190 | HSN Code 73053910 | HSN Code 73053990 | HSN Code 73059010 | HSN Code 73059021 | HSN Code 73059029 | HSN Code 73059091 | HSN Code 73059099 | HSN Code 73061011 | HSN Code 73061019 | HSN Code 73061021 | HSN Code 73061029 | HSN Code 73061100 | HSN Code 73061911 | HSN Code 73061919 | HSN Code 73061921 | HSN Code 73061929 | HSN Code 73062010 | HSN Code 73062090 | HSN Code 73062100 | HSN Code 73062911 | HSN Code 73062919 | HSN Code 73063010 | HSN Code 73063090 | HSN Code 73064000 | HSN Code 73065000 | HSN Code 73066010 | HSN Code 73066090 | HSN Code 73066100 | HSN Code 73066900 | HSN Code 73069011 | HSN Code 73069019 | HSN Code 73069090 | HSN Code 73071110 | HSN Code 73071120 | HSN Code 73071190 | HSN Code 73071900 | HSN Code 73072100 | HSN Code 73072200 | HSN Code 73072300 | HSN Code 73072900 | HSN Code 73079110 | HSN Code 73079190 | HSN Code 73079210 | HSN Code 73079290 | HSN Code 73079310 | HSN Code 73079390 | HSN Code 73079910 | HSN Code 73079990 | HSN Code 73081000 | HSN Code 73082011 | HSN Code 73082019 | HSN Code 73082020 | HSN Code 73083000 | HSN Code 73084000 | HSN Code 73089010 | HSN Code 73089020 | HSN Code 73089030 | HSN Code 73089040 | HSN Code 73089050 | HSN Code 73089060 | HSN Code 73089070 | HSN Code 73089090 | HSN Code 73090010 | HSN Code 73090020 | HSN Code 73090030 | HSN Code 73090040 | HSN Code 73090090 | HSN Code 73101010 | HSN Code 73101020 | HSN Code 73101090 | HSN Code 73102110 | HSN Code 73102190 | HSN Code 73102910 | HSN Code 73102920 | HSN Code 73102990 | HSN Code 73110010 | HSN Code 73110020 | HSN Code 73110030 | HSN Code 73110090 | HSN Code 73121010 | HSN Code 73121020 | HSN Code 73121030 | HSN Code 73121090 | HSN Code 73129000 | HSN Code 73130010 | HSN Code 73130020 | HSN Code 73141200 | HSN Code 73141300 | HSN Code 73141410 | HSN Code 73141490 | HSN Code 73141910 | HSN Code 73141990 | HSN Code 73142010 | HSN Code 73142090 | HSN Code 73143100 | HSN Code 73143900 | HSN Code 73144110 | HSN Code 73144190 | HSN Code 73144210 | HSN Code 73144290 | HSN Code 73144910 | HSN Code 73144990 | HSN Code 73145000 | HSN Code 73151100 | HSN Code 73151210 | HSN Code 73151220 | HSN Code 73151290 | HSN Code 73151900 | HSN Code 73152000 | HSN Code 73158100 | HSN Code 73158200 | HSN Code 73158900 | HSN Code 73159000 | HSN Code 73160010 | HSN Code 73160090 | HSN Code 73170011 | HSN Code 73170012 | HSN Code 73170013 | HSN Code 73170019 | HSN Code 73170021 | HSN Code 73170029 | HSN Code 73170030 | HSN Code 73170091 | HSN Code 73170099 | HSN Code 73181110 | HSN Code 73181190 | HSN Code 73181200 | HSN Code 73181300 | HSN Code 73181400 | HSN Code 73181500 | HSN Code 73181600 | HSN Code 73181900 | HSN Code 73182100 | HSN Code 73182200 | HSN Code 73182300 | HSN Code 73182400 | HSN Code 73182910 | HSN Code 73182990 | HSN Code 73191010 | HSN Code 73191020 | HSN Code 73191090 | HSN Code 73194010 | HSN Code 73194090 | HSN Code 73199000 | HSN Code 73201011 | HSN Code 73201012 | HSN Code 73201019 | HSN Code 73201020 | HSN Code 73202000 | HSN Code 73209010 | HSN Code 73209020 | HSN Code 73209090 | HSN Code 73211110 | HSN Code 73211120 | HSN Code 73211190 | HSN Code 73211210 | HSN Code 73211220 | HSN Code 73211290 | HSN Code 73211310 | HSN Code 73211320 | HSN Code 73211390 | HSN Code 73211910 | HSN Code 73211990 | HSN Code 73218100 | HSN Code 73218200 | HSN Code 73218310 | HSN Code 73218390 | HSN Code 73218910 | HSN Code 73218990 | HSN Code 73219000 | HSN Code 73221100 | HSN Code 73221900 | HSN Code 73229010 | HSN Code 73229090 | HSN Code 73231000 | HSN Code 73239110 | HSN Code 73239190 | HSN Code 73239200 | HSN Code 73239310 | HSN Code 73239390 | HSN Code 73239410 | HSN Code 73239420 | HSN Code 73239490 | HSN Code 73239910 | HSN Code 73239920 | HSN Code 73239990 | HSN Code 73241000 | HSN Code 73242100 | HSN Code 73242900 | HSN Code 73249000 | HSN Code 73251000 | HSN Code 73259100 | HSN Code 73259910 | HSN Code 73259920 | HSN Code 73259930 | HSN Code 73259991 | HSN Code 73259992 | HSN Code 73259993 | HSN Code 73259999 | HSN Code 73261100 | HSN Code 73261910 | HSN Code 73261990 | HSN Code 73262010 | HSN Code 73262090 | HSN Code 73269010 | HSN Code 73269020 | HSN Code 73269030 | HSN Code 73269040 | HSN Code 73269050 | HSN Code 73269060 | HSN Code 73269070 | HSN Code 73269080 | HSN Code 73269091 | HSN Code 73269099
State Code List:

Explore other subchapters under Chapter 73

• Sub Chapter 7301 – Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel • Sub Chapter 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 • Sub Chapter 7303 – Tubes, pipes and hollow profiles, of cast iron • Sub Chapter 7304 – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel • Sub Chapter 7305 – Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel • Sub Chapter 7306 – Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel • Sub Chapter 7307 – Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel • Sub Chapter 7308 – Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel • Sub Chapter 7309 – 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 • Sub Chapter 7310 – 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 • Sub Chapter 7311 – Containers for compressed or liquefied gas, of iron or steel • Sub Chapter 7312 – Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated • Sub Chapter 7313 – Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel • Sub Chapter 7314 – Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel • Sub Chapter 7315 – Chain and parts thereof, of iron or steel • Sub Chapter 7316 – Anchors, grapnels and parts thereof, of iron or steel • Sub Chapter 7317 – Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper • Sub Chapter 7318 – Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel • Sub Chapter 7319 – Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere specified or included • Sub Chapter 7320 – Springs and leaves for springs, of iron or steel • Sub Chapter 7321 – Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel • Sub Chapter 7322 – Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motordriven fan or blower, and parts thereof, of iron or steel • Sub Chapter 7324 – Sanitary ware and parts thereof, of iron or steel • Sub Chapter 7325 – Other cast articles of iron or steel • Sub Chapter 7326 – Other articles of iron or steel