Chapter 73 of the GST framework covers Articles Of Iron Or Steel, and HSN Code 73239920 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 : Other : Other Utensils 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 : Other : Other Utensils. Tax rates applicable include CGST at 6.00%, SGST/UTGST at 6.00%, and IGST at 12.00% 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 73239920
The tax structure 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 : Other : Other Utensils under HSN Code 73239920 follows a dual taxation model. CGST is levied at 6.00% and SGST/UTGST at 6.00% for intrastate sales. Interstate transactions attract IGST at 12.00%. All invoices must record quantities in u as the standard measurement for goods under Chapter 73 – Articles Of Iron Or Steel.
Who Should Use HSN Code 73239920?
Every entity transacting 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 : Other : Other Utensils must quote HSN Code 73239920 on invoices. This includes traders, distributors, and e-commerce sellers operating under Articles Of Iron Or Steel. Chapter 73 mandates this classification for accurate tax computation across the supply chain.
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 : Other : Other Utensils? Complete GST registration to legally collect taxes on goods under HSN 73239920. 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 73239920 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 : Other : Other Utensils streamlines audit processes and supports valid credit claims. Stay updated on 6.00%, 6.00%, and 12.00% rates for Chapter 73 – Articles Of Iron Or Steel through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
Official GST rates 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 : Other : Other Utensils under HSN 73239920 are published in government notifications and the CBIC website. Current rates are CGST 6.00%, SGST/UTGST 6.00%, and IGST 12.00%.
Yes, online marketplaces and e-commerce operators selling 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 : Other : Other Utensils must mention HSN Code 73239920 on invoices. This Articles Of Iron Or Steel classification applies to all sales channels under Chapter 73.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading 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 : Other : Other Utensils under HSN 73239920.
GST rates 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 : Other : Other Utensils and other Articles Of Iron Or Steel products under Chapter 73 may change through GST Council recommendations. Monitor official notifications to stay updated on 6.00%, 6.00%, and 12.00% revisions.