What is the GST (IGST) rate for HSN code 73239110?

HSN code 73239110 (Steel Utensils) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 73239110?

The Basic Customs Duty (BCD) for HSN code 73239110 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 73239110 cover?

HSN code 73239110 covers Steel Utensils. It sits under Chapter 73 – Articles of iron or steel, in Section XV – BASE METALS AND ARTICLES OF BASE METAL.

What is the unit of measurement for HSN code 73239110?

The standard unit of quantity (UQC) for HSN code 73239110 is u, as listed in the Customs Tariff.

HSN Code Finder · Product

Steel Utensils HSN Code 7323

Q: What is the HSN code for Steel Utensils?

The HSN code for Steel Utensils is 73239110, classified under Chapter 73 – Articles of iron or steel of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for steel utensils?

Iron/steel wool and pot scourers are classified under 73231000, and pans (of cast iron, not enamelled) under 73239110, within heading 7323.

18% IGSTSchedule II

Table, kitchen and household articles of iron or steel (utensils) are classified under HSN heading 7323. Pot scourers and pans each have their own tariff item.

Search any HSN code

Heading

7323

Primary code

73239110

GST / IGST

18%

Customs duty (BCD)

20%

Steel Utensils HSN codes & GST rates

The 8-digit HSN/HS codes under heading 7323 (table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
73231000	Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like	18%	20%
73239110	Pans	18%	20%

FTA preferential rates: 12 partner agreement(s) listed for 73239110; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for steel utensils?

The HSN code for steel utensils is 7323 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for steel utensils the most common is 73239110, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How steel utensils is classified under HSN

The HSN classification for steel utensils narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 732-digitArticles of iron or steel
73234-digit headingTABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF IRON OR STEEL
7323916-digit subheadingOf cast iron, not enamelled :
732391108-digit tariff itemPans

Section XV — BASE METALS AND ARTICLES OF BASE METAL

GST on steel utensils

Steel Utensils (HSN 7323) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 73239110 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported steel utensils

When steel utensils (HSN 73239110) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 73239110 →

Conclusion

The HSN code for steel utensils is 7323 at the heading level, with 73239110 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.