Chapter 73 of the GST framework covers Articles Of Iron Or Steel, and HSN Code 73239390 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 Stainless Steel : Other 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 Stainless Steel : Other. 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 73239390
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 Stainless Steel : Other classified under HSN Code 73239390, tax computation follows GST principles. CGST at 0.06 plus SGST/UTGST at 0.06 covers intrastate sales. IGST at 0.12 applies to interstate transactions. u is the prescribed measurement for Articles Of Iron Or Steel under Chapter 73.
Who Should Use HSN Code 73239390?
Traders, manufacturers, and importers 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 Stainless Steel : Other are required to mention HSN Code 73239390 on all GST documents. This Articles Of Iron Or Steel classification under Chapter 73 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Planning to trade in 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 Stainless Steel : Other? Complete GST registration to legally collect taxes on goods under HSN 73239390. Businesses importing or exporting Articles Of Iron Or Steel products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Proper use of HSN Code 73239390 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 Stainless Steel : Other streamlines audit processes and supports valid credit claims. Stay updated on 0.06, 0.06, and 0.12 rates for Chapter 73 – Articles Of Iron Or Steel through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 73239390 is used to classify 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 Stainless Steel : Other under Chapter 73 – Articles Of Iron Or Steel for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
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 Stainless Steel : Other, CGST applies at 0.06 and SGST/UTGST at 0.06 for intrastate supplies. Interstate transactions are taxed under IGST at 0.12.
Yes, GST registration is mandatory for businesses dealing in 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 Stainless Steel : Other under HSN 73239390. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Articles Of Iron Or Steel, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.