Chapter 73 of the GST framework covers Articles Of Iron Or Steel, and HSN Code 73259910 specifically identifies Other Cast Articles Of Iron Or Steel - Other : Other : Of Iron for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Cast Articles Of Iron Or Steel - Other : Other : Of Iron. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is kg..
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 73259910
For Other Cast Articles Of Iron Or Steel - Other : Other : Of Iron classified under HSN Code 73259910, tax computation follows GST principles. CGST at 9.00% plus SGST/UTGST at 9.00% covers intrastate sales. IGST at 18.00% applies to interstate transactions. kg. is the prescribed measurement for Articles Of Iron Or Steel under Chapter 73.
Who Should Use HSN Code 73259910?
Any business engaged in supplying Other Cast Articles Of Iron Or Steel - Other : Other : Of Iron must apply HSN 73259910 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 Other Cast Articles Of Iron Or Steel - Other : Other : Of Iron? GST registration is mandatory for collecting and remitting taxes on HSN 73259910 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 73259910 for Other Cast Articles Of Iron Or Steel - Other : Other : Of Iron enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 73 – Articles Of Iron Or Steel should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 73259910 falls under Chapter 73 – Articles Of Iron Or Steel in the GST tariff schedule. This chapter covers various goods including Other Cast Articles Of Iron Or Steel - Other : Other : Of Iron.
Yes, IGST at 18.00% is applicable when Other Cast Articles Of Iron Or Steel - Other : Other : Of Iron is supplied interstate or imported. For local sales within a state, CGST at 9.00% and SGST/UTGST at 9.00% apply instead.
Yes, e-commerce sellers dealing in Other Cast Articles Of Iron Or Steel - Other : Other : Of Iron must use HSN 73259910 on their invoices. This applies to all online platforms operating under Articles Of Iron Or Steel classification.
To import goods under Articles Of Iron Or Steel, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.