Chapter 73 of the GST framework covers Articles Of Iron Or Steel, and HSN Code 73239200 specifically identifies 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 - Other : Of Cast Iron, Enamelled for taxation purposes. This classification is mandatory for all businesses engaged in the supply of 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 - Other : Of Cast Iron, Enamelled. Tax rates applicable include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12 for interstate movements. The standard unit of measurement is u.

HSN Codes under Chapter 73 – Articles Of Iron Or Steel

Below are related HSN codes from Chapter 73 – Articles Of Iron Or Steel for your reference:

Chapter HSN Code Description CGST SGST/UTGST IGST
Articles Of Iron Or Steel... 73011000 Sheet Piling Of Iron Or Steel, Whether Or Not Dril... 0.09 0.09 0.18
Articles Of Iron Or Steel... 73012010 Sheet Piling Of Iron Or Steel, Whether Or Not Dril... 9.00% 9.00% 18.00%
Articles Of Iron Or Steel... 73012090 Sheet Piling Of Iron Or Steel, Whether Or Not Dril... 0.09 0.09 0.18
Articles Of Iron Or Steel... 73021010 Railway Or Tramway Track Construction Material Of ... N.a. N.a. N.a.
Articles Of Iron Or Steel... 73021011 Head Hardened Rails N.a. N.a. N.a.
Articles Of Iron Or Steel... 73021012 Asymmetric Rails With End Forging N.a. N.a. N.a.
Articles Of Iron Or Steel... 73021013 Asymmetric Rails Without End Forging N.a. N.a. N.a.
Articles Of Iron Or Steel... 73021014 Other Than Asymmetric Rails And Head Hardened Rail... N.a. N.a. N.a.
Articles Of Iron Or Steel... 73021019 Other N.a. N.a. N.a.
Articles Of Iron Or Steel... 73021020 Railway Or Tramway Track Construction Material Of ... N.a. N.a. N.a.

GST Rates for HSN 73239200

Tax liability for 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 - Other : Of Cast Iron, Enamelled under HSN 73239200 varies by transaction geography. CGST at 0.06 combined with SGST/UTGST at 0.06 applies to local sales. Interstate movement attracts IGST at 0.12. All billing for Chapter 73 – Articles Of Iron Or Steel products must use u.

Who Should Use HSN Code 73239200?

Any business engaged in supplying 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 - Other : Of Cast Iron, Enamelled must apply HSN 73239200 on invoices. The Articles Of Iron Or Steel category under Chapter 73 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.

Business Registration Requirements

Starting a business involving 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 - Other : Of Cast Iron, Enamelled? GST registration is mandatory for collecting and remitting taxes on HSN 73239200 goods. Companies planning international trade within Articles Of Iron Or Steel must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.

Why Correct Classification Matters

Accurate application of HSN Code 73239200 for 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 - Other : Of Cast Iron, Enamelled enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 73 – Articles Of Iron Or Steel should monitor rate updates (0.06, 0.06, 0.12) through official notifications to maintain seamless compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 73239200 should I mention on invoices?

The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 73239200 for accurate classification of 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 - Other : Of Cast Iron, Enamelled.

Can I claim input tax credit on 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 - Other : Of Cast Iron, Enamelled purchases?

Yes, registered businesses can claim input tax credit on 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 - Other : Of Cast Iron, Enamelled purchases made under HSN 73239200. Ensure your supplier mentions correct HSN code and GST rates (0.06, 0.06) on the invoice.

What is the difference between CGST and IGST for HSN 73239200?

CGST at 0.06 plus SGST/UTGST at 0.06 applies when 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 - Other : Of Cast Iron, Enamelled is sold within the same state. IGST at 0.12 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading 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 - Other : Of Cast Iron, Enamelled domestically?

No, Import Export Code is only required if you plan to import or export 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 - Other : Of Cast Iron, Enamelled internationally. For domestic trade within Articles Of Iron Or Steel, GST registration is sufficient.

More HSN codes from Chapter 73

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