HSN Code 73259999 provides the tax classification for Other Cast Articles Of Iron Or Steel - Other : Other : Other : Other 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 : Other must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. 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 73259999
The tax structure for Other Cast Articles Of Iron Or Steel - Other : Other : Other : Other under HSN Code 73259999 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. 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 73259999?
Any business engaged in supplying Other Cast Articles Of Iron Or Steel - Other : Other : Other : Other must apply HSN 73259999 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 : Other : Other? GST registration is mandatory for collecting and remitting taxes on HSN 73259999 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 73259999 for Other Cast Articles Of Iron Or Steel - Other : Other : Other : Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 73 – Articles Of Iron Or Steel should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 73259999 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 73259999 for accurate classification of Other Cast Articles Of Iron Or Steel - Other : Other : Other : Other.
Can I claim input tax credit on Other Cast Articles Of Iron Or Steel - Other : Other : Other : Other purchases?
Yes, registered businesses can claim input tax credit on Other Cast Articles Of Iron Or Steel - Other : Other : Other : Other purchases made under HSN 73259999. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
What is the difference between CGST and IGST for HSN 73259999?
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Other Cast Articles Of Iron Or Steel - Other : Other : Other : Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Other Cast Articles Of Iron Or Steel - Other : Other : Other : Other domestically?
No, Import Export Code is only required if you plan to import or export Other Cast Articles Of Iron Or Steel - Other : Other : Other : Other internationally. For domestic trade within Articles Of Iron Or Steel, GST registration is sufficient.
