---
title: "7324 HSN Code | HSN Code for Steel Sanitary Ware in India"
description: "Know more about 7324 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7324 covering Steel Sanitary Ware."
canonical: "https://busy.in/hsn/sub-chapter-7324/"
---

# HSN Sub-chapter 7324: Steel Sanitary Ware

Sanitary ware and parts thereof, of iron or steel

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 |
| --- | --- |
| 73241000 | [Sinks, Wash Basins\| Stainless Steel](https://busy.in/hsn/hsn-73241000/) |
| 73242100 | [Cast Iron Baths](https://busy.in/hsn/hsn-73242100/) |
| 73242900 | [Other Baths](https://busy.in/hsn/hsn-73242900/) |
| 73249000 | [Cast Iron Baths (Other)](https://busy.in/hsn/hsn-73249000/) |

## Frequently asked questions

### What products are classified under HSN 7324

It includes Steel Sanitary Ware

### Do spares or accessories of Steel Sanitary Ware 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 Steel Sanitary Ware?

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 are the e‑way bill and e‑invoice points while moving Steel Sanitary Ware?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### If I repair and return Steel Sanitary Ware, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### What misclassification mistakes happen with Steel Sanitary Ware?

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.

## India's trade performance: HSN Sub-Chapter 7324 (FY 2024-25)

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

- Exports: ₹128 Cr (+29.37% YoY) — 0.0035% of India's total exports
- Imports: ₹513 Cr (+11.08% YoY) — 0.0084% of India's total imports
- Trade balance: −₹384 Cr (Deficit); surplus rank #841 of 1233 sub-chapters
- Share of Chapter 73: 0.15% of its exports; import side 1.15%
- Rank within Chapter 73: #22 of 26 by export value; import-side #15

### Key metrics

- Export CAGR: 12.01% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #790 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +29.37% in FY 2024-25
- Contribution to Ch. 73: 0.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7324

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 | 64.88 | 0.0028% | — | 0.13% | 279.16 | 0.0078% | — | 0.78% | −214.28 | #794 |
| FY 2019-20 | 69.25 | 0.0031% | +6.74% | 0.14% | 251.09 | 0.0075% | −10.06% | 0.76% | −181.84 | #795 |
| FY 2020-21 | 81.18 | 0.0038% | +17.23% | 0.17% | 240.88 | 0.0083% | −4.07% | 0.86% | −159.70 | #757 |
| FY 2021-22 | 102.21 | 0.0033% | +25.91% | 0.16% | 331.50 | 0.0073% | +37.62% | 0.94% | −229.29 | #777 |
| FY 2022-23 | 113.77 | 0.0031% | +11.31% | 0.14% | 406.27 | 0.0071% | +22.56% | 1.06% | −292.50 | #788 |
| FY 2023-24 | 99.05 | 0.0027% | −12.94% | 0.12% | 461.39 | 0.0082% | +13.57% | 1.09% | −362.34 | #803 |
| FY 2024-25 | 128.14 | 0.0035% | +29.37% | 0.15% | 512.53 | 0.0084% | +11.08% | 1.15% | −384.39 | #790 |

- CAGR (7-year): exports 12.01%/yr, imports 10.66%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 7324 export-import analysis

### Consistent export growth: 12.01% CAGR over 7 years

India's exports under HSN Sub-Chapter 7324 have grown at a compound annual rate of 12.01% over 7 fiscal years, rising from ₹64.88 Crore in FY 2018-19 to ₹128.14 Crore in FY 2024-25.

### HSN Sub-Chapter 7324 ranked #790 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7324 ranks #790 out of 1233 sub-chapters by total export value. Within Chapter 73, it ranks #22 of 26. By trade surplus, it ranks #841 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 7324 exports

The strongest single-year export movement for HSN Sub-Chapter 7324 was recorded in FY 2024-25, when exports surged by 29.37% over the prior year.

### India records a trade deficit of ₹384.39 Crore in HSN Sub-Chapter 7324 goods

In FY 2024-25, India's imports of ₹512.53 Cr exceeded exports of ₹128.14 Cr, resulting in a trade deficit of ₹384.39 Crore — ranking #841 of 1233 by surplus magnitude.

### Import growth of 10.66% CAGR signals rising demand for Steel Sanitary Ware

India's imports under HSN Sub-Chapter 7324 have grown at 10.66% CAGR, reaching ₹512.53 Crore in FY 2024-25.

### HSN Sub-Chapter 7324 contributes 0.15% of Chapter 73 exports — ranked #22

Among the 26 sub-chapters under Chapter 73, HSN Sub-Chapter 7324 ranks #22 by export value — accounting for 0.15% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.15% share (rank #15).

## 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 |
| #22 | HSN Sub-Chapter 7324: Steel Sanitary Ware (this hsn sub-chapter) | ₹128 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/) |
| 7323 | [Household articles of iron or steel](https://busy.in/hsn/sub-chapter-7323/) |
| 7325 | [Cast Iron Items](https://busy.in/hsn/sub-chapter-7325/) |
| 7326 | [Other iron/steel articles](https://busy.in/hsn/sub-chapter-7326/) |