73261990 is the designated HSN classification for Other Articles Of Iron Or Steel - Forged Or Stamped, But Not Further Worked : Other : Other, categorized under Chapter 73 – Articles Of Iron Or Steel in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Other Articles Of Iron Or Steel - Forged Or Stamped, But Not Further Worked : Other : Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in kg. for billing purposes.
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 73261990
Tax liability for Other Articles Of Iron Or Steel - Forged Or Stamped, But Not Further Worked : Other : Other under HSN 73261990 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 73 – Articles Of Iron Or Steel products must use kg..
Who Should Use HSN Code 73261990?
Any business engaged in supplying Other Articles Of Iron Or Steel - Forged Or Stamped, But Not Further Worked : Other : Other must apply HSN 73261990 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 Articles Of Iron Or Steel - Forged Or Stamped, But Not Further Worked : Other : Other? GST registration is mandatory for collecting and remitting taxes on HSN 73261990 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
Using HSN Code 73261990 accurately for Other Articles Of Iron Or Steel - Forged Or Stamped, But Not Further Worked : Other : Other avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 73 – Articles Of Iron Or Steel to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 73261990 falls under Chapter 73 – Articles Of Iron Or Steel in the GST tariff schedule. This chapter covers various goods including Other Articles Of Iron Or Steel - Forged Or Stamped, But Not Further Worked : Other : Other.
Yes, IGST at 0.18 is applicable when Other Articles Of Iron Or Steel - Forged Or Stamped, But Not Further Worked : Other : Other is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Other Articles Of Iron Or Steel - Forged Or Stamped, But Not Further Worked : Other : Other must use HSN 73261990 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.