HSN code directory
HSN Code 7302: Railway or tramway track construction material of iron
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 73021010 | Rails: for railways |
| 73021020 | Rails: for tramways |
| 73021090 | Rails: other |
| 73023000 | Switch blades, crossing frogs, point rods and other crossing pieces |
| 73024000 | Fish-plates and sole plates |
| 73029010 | Other: material for jointing or fixing rails |
| 73029090 | Other: other |
GST rate guide for this chapter
Most articles of iron or steel are taxed at 18%. Kitchen utensils and other household articles of iron or steel attract 5%.
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GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.
Frequently asked questions
How many digits of the HSN code must I show on a GST invoice?
Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.
What is the difference between an HSN heading and an 8-digit HSN code?
The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.
What happens if I use the wrong HSN code?
A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.
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