HSN Code 73259992 provides the tax classification for Other Cast Articles Of Iron Or Steel - Other : Other : Other : Drain Covers under Chapter 73 – Articles Of Iron Or Steel of the GST tariff. Businesses dealing in Other Cast Articles Of Iron Or Steel - Other : Other : Other : Drain Covers must use this code for proper invoicing and return filing. Applicable taxes include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00%. The recognized 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 73259992
The tax structure for Other Cast Articles Of Iron Or Steel - Other : Other : Other : Drain Covers under HSN Code 73259992 follows a dual taxation model. CGST is levied at 9.00% and SGST/UTGST at 9.00% for intrastate sales. Interstate transactions attract IGST at 18.00%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 73 – Articles Of Iron Or Steel.
Who Should Use HSN Code 73259992?
Any business engaged in supplying Other Cast Articles Of Iron Or Steel - Other : Other : Other : Drain Covers must apply HSN 73259992 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
Commencing trade in Other Cast Articles Of Iron Or Steel - Other : Other : Other : Drain Covers? Secure GST registration to handle taxes on HSN 73259992 classified goods. Businesses with international operations in Articles Of Iron Or Steel need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Using HSN Code 73259992 accurately for Other Cast Articles Of Iron Or Steel - Other : Other : Other : Drain Covers avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 73 – Articles Of Iron Or Steel to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 73259992 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 : Other : Drain Covers.
Yes, IGST at 18.00% is applicable when Other Cast Articles Of Iron Or Steel - Other : Other : Other : Drain Covers 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 : Other : Drain Covers must use HSN 73259992 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.