---
title: "7323 HSN Code | HSN Code for Household articles of iron or steel in India"
description: "Know more about 7323 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7323 covering Household articles of iron or steel."
canonical: "https://busy.in/hsn/sub-chapter-7323/"
---

# HSN Sub-chapter 7323: Household articles of iron or steel

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

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

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 73231000 | [Iron/Steel Wool & Scouring/Polishing Pads/Gloves](https://busy.in/hsn/hsn-73231000/) |
| 73239110 | [Non-Enamelled Cast Iron Pans](https://busy.in/hsn/hsn-73239110/) |
| 73239190 | [Other : Of cast iron, not enamelled : Other](https://busy.in/hsn/hsn-73239190/) |
| 73239200 | [Other \| Of Cast Iron, Enamelled](https://busy.in/hsn/hsn-73239200/) |
| 73239310 | [Other : Of stainless steel : Pressure cookers](https://busy.in/hsn/hsn-73239310/) |
| 73239390 | [Other \| Of Stainless Steel](https://busy.in/hsn/hsn-73239390/) |
| 73239410 | [Other: Of iron (other than cast iron) or steel, enamelled: Ghamellas](https://busy.in/hsn/hsn-73239410/) |
| 73239420 | [Iron or steel utensils, enamelled](https://busy.in/hsn/hsn-73239420/) |
| 73239490 | [Enamelled iron/steel](https://busy.in/hsn/hsn-73239490/) |
| 73239910 | [Other : Other : Utensils of galvanised iron](https://busy.in/hsn/hsn-73239910/) |
| 73239920 | [Other \| Other \| Rubber Cushions](https://busy.in/hsn/hsn-73239920/) |
| 73239990 | [Iron/Steel Kitchen & Household Items](https://busy.in/hsn/hsn-73239990/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 7323 (FY 2024-25)

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

- Exports: ₹4,622 Cr (+4.52% YoY) — 0.1248% of India's total exports
- Imports: ₹678 Cr (+10.06% YoY) — 0.0111% of India's total imports
- Trade balance: ₹3,943 Cr (Surplus); surplus rank #86 of 1233 sub-chapters
- Share of Chapter 73: 5.36% of its exports; import side 1.52%
- Rank within Chapter 73: #8 of 26 by export value; import-side #10

### Key metrics

- Export CAGR: 3.50% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #142 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +30.16% in FY 2021-22
- Contribution to Ch. 73: 5.36% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7323

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 | 3,759.04 | 0.1638% | — | 7.37% | 608.08 | 0.0169% | — | 1.71% | +3,150.96 | #116 |
| FY 2019-20 | 3,898.46 | 0.1765% | +3.71% | 7.82% | 648.72 | 0.0193% | +6.68% | 1.97% | +3,249.74 | #104 |
| FY 2020-21 | 3,857.78 | 0.1794% | −1.04% | 7.91% | 405.34 | 0.0139% | −37.52% | 1.45% | +3,452.44 | #115 |
| FY 2021-22 | 5,021.11 | 0.1600% | +30.16% | 7.62% | 417.88 | 0.0091% | +3.09% | 1.19% | +4,603.23 | #116 |
| FY 2022-23 | 4,562.39 | 0.1260% | −9.14% | 5.79% | 492.48 | 0.0086% | +17.85% | 1.28% | +4,069.91 | #138 |
| FY 2023-24 | 4,421.84 | 0.1222% | −3.08% | 5.37% | 616.40 | 0.0110% | +25.16% | 1.46% | +3,805.44 | #145 |
| FY 2024-25 | 4,621.51 | 0.1248% | +4.52% | 5.36% | 678.42 | 0.0111% | +10.06% | 1.52% | +3,943.09 | #142 |

- CAGR (7-year): exports 3.50%/yr, imports 1.84%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 7323 export-import analysis

### Consistent export growth: 3.50% CAGR over 7 years

India's exports under HSN Sub-Chapter 7323 have grown at a compound annual rate of 3.50% over 7 fiscal years, rising from ₹3,759.04 Crore in FY 2018-19 to ₹4,621.51 Crore in FY 2024-25.

### HSN Sub-Chapter 7323 ranked #142 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7323 ranks #142 out of 1233 sub-chapters by total export value. Within Chapter 73, it ranks #8 of 26. By trade surplus, it ranks #86 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 7323 exports

The strongest single-year export movement for HSN Sub-Chapter 7323 was recorded in FY 2021-22, when exports surged by 30.16% over the prior year.

### India maintains a trade surplus of ₹3,943.09 Crore in HSN Sub-Chapter 7323 goods

In FY 2024-25, India's exports of ₹4,621.51 Cr exceeded imports of ₹678.42 Cr, resulting in a trade surplus of ₹3,943.09 Crore — ranking #86 of 1233 by surplus magnitude.

### Import growth of 1.84% CAGR signals stable import dependency for Household articles of iron or steel

India's imports under HSN Sub-Chapter 7323 have grown at 1.84% CAGR, reaching ₹678.42 Crore in FY 2024-25.

### HSN Sub-Chapter 7323 contributes 5.36% of Chapter 73 exports — ranked #8

Among the 26 sub-chapters under Chapter 73, HSN Sub-Chapter 7323 ranks #8 by export value — accounting for 5.36% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.52% share (rank #10).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 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/) |
| 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/) |