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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 73110020Containers for Compressed or Liquefied Gas — Low pressure cylinder (working pressure up to 35.2 kg/sq.cm other than LPG)

73110020
18% IGSTSchedule II
Why might this GST rate differ?

This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.

HSN code 73110020 covers Containers for Compressed or Liquefied Gas — Low pressure cylinder (working pressure up to 35.2 kg/sq.cm other than LPG). GST / IGST is 18%. Basic Customs Duty is 15%. Total effective import duty is about 40.39% on an assessable value of ₹100 (CIF).

Heading 7311: CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF IRON OR STEEL

7311002018% IGST · Schedule II

Containers for Compressed or Liquefied Gas — Low pressure cylinder (working pressure up to 35.2 kg/sq.cm other than LPG)

Importing this at the standard rate costs ≈ ₹40.39 in duty for every ₹100 of shipment value.

Total duty (MFN)
40.39%
≈ ₹40.39 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

Goods value (CIF)₹10,00,000
Basic Customs Duty (15%)₹1,50,000
AIDC (2.25%)₹22,500
Social Welfare Surcharge (10%)₹17,250
IGST (18%)₹2,14,155
Total duty payable₹4,03,905
Total landed cost₹14,03,905
This is the standard rate — pick an FTA origin to see savings.
73110020IGST18%Total40.39%
Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed: ·How we source this

Compliance at a glance

Import policy:Free
*REF PRESS RELEASE DATED 15-05-21 VIDE RELEASE ID:1718815 BY MINISTRY OF COMMERCE AND INDUSTRY ON RELAXATIONS PROVIDED UNDER GAS CYLINDERS RULES, 2016, SO AS TO FAST-TRACK APPROVALS FOR IMPORTED CYLINDERS AND PRESSURE VESSELS FOR STORAGE AND TRANSPORTATION OF MEDICAL OXYGEN. IN VIEW OF THE COVID PANDEMIC, VIDE SAID PRESS RELEASE, IT IS STATED THAT, BY WAY OF AN EXEMPTION, PESO SHALL NOT CARRY OUT PHYSICAL INSPECTION OF GLOBAL MANUFACTURERS PRODUCTION FACILITIES BEFORE GRANT OF REQUIRED APPROVAL FOR IMPORT OF CYLINDERS AND PRESSURE VESSELS FOR STORAGE AND TRANSPORTATION OF MEDICAL OXYGEN. NOW, PESO SHALL GRANT SUCH APPROVALS ONLINE WITHOUT ANY DELAY ON SUBMISSION OF MANUFACTURERS PARTICULARS; ISO CERTIFICATE OF MANUFACTURER; LIST OF CYLINDERS THEIR SPECS, DRAWINGS & BATCH NUMBER;HYDROTEST CERTIFICATE AND THIRD-PARTY INSPECTION CERTIFICATE. EVERY FOREIGN MANUFACTURER/IMPORTER WHO WANTS TO IMPORT OXYGEN CYLINDERS IS REQUIRED TO APPLY FOR IMPORT PERMISSION THROUGH PESO ONLINE SYSTEM. IN THIS REGARD, DPIIT HAS FURTHER CLARIFIED AS FOLLOWS:(A)IN CASE THE IMPORTER HAS APPLIED THROUGH ONLINE APPLICATION TO PESO AND THE DECISION IS PENDING IN PESO, THE EXEMPTION ALLOWS THEM TO BRING OXYGEN CYLINDERS ON URGENCY FOR COVID RELIEF ACTIVITIES IN INDIA. (B)IN CASE THE IMPORTER HAS NOT APPLIED THROUGH ONLINE APPLICATION TO PESO, THE EXEMPTION ALLOWS THEM TO BRING CYLINDERS FOR URGENT USE FOR ENHANCING OXYGEN DISTRIBUTION LOGISTICS IN INDIA(C)IT IS THE RESPONSIBILITY OF THE CONSIGNEE TO FOLLOW THE PROCEDURE AS PER RELAXED CONDITIONS GIVEN IN THE TABLE OF PARA 3 OF THE PRESS RELEASE HTTPS://PIB.GOV.IN/PRESSRELEASEPAGE.ASPX?PRID=1718815 PRIOR TO THE FILLING OF THE MEDICAL OXYGEN IN THESE CYLINDERS AT REFILLERS/ FILLING PLANTS. (D) IN VIEW OF THE ABOVE, CUSTOMS IS REQUESTED TO GIVE NECESSARY CLEARANCES WITHOUT PESO APPROVALS FOR SUCH ITEMS RECEIVED AT THE PORTS/ AIRPORTS FOR COVID RELIEF WORKS. REF INSTRUCTION NO. 12/2021-CUS DATED 25-05-2021.HTTPS://WWW.CBIC.GOV.IN/RESOURCES//HTDOCS-CBEC/CUSTOMS/CS-INSTRUCTIONS/CS-INSTRUCTIONS-2021/CS-INS-12-2021.PDF*IMPORT UNDER THIS CTI REQUIRES COMPULSORY REGISTRATION UNDER STEEL IMPORT MONITORING SYSTEM (SIMS).REF POL COND NO.2 OF CHAPTER-73 AND DGFT NTFN 33/2015-20 DTD 28-09-2020 AND FURTHER CLARIFICATION,RESPONSES TO PARA (2.A.)RE-IMPORT OF GOODS OF STEEL FOR PACKAGING PURPOSES WILL NOT BE COVERED UNDER SIMS AS IT IS NOT PRIMARILY MEANT FOR VALUE ADDITION,RATHER BEING RE-IMPORTED FOR PACKAGING ONLY AND PARA(2.B.)IN BOTH THE CASES I.E.(I) IF THE STEEL/STEEL ITEM IS EXPORTED FROM DTA TO SEZ AND THEN IMPORTED INTO DTA FROM SEZ WITHOUT VALUE ADDITION, OR (II) WITH VALUE ADDITION,THERE SHOULD BE NO REQUIREMENT FOR SIMS REGISTRATION.(REF DGFT POL CIRCLR NO.38/2015-20 DT 19-01-22).* BIS STD NO. IS 3196 (PART 4) IS APPLICABLE ON IMPORT OF WELDED LOW CARBON STEEL CYLINDERS EXCEEDING 5 LITRE WATER CAPACITY FOR LOW PRESSURE LIQUEFIABLE GASES CYLINDERS FOR TOXIC AND CORROSIVE GASES. BIS STD NO. IS 3196 (PART2) IS APPLICABLE ON IMPORT OF WELDED LOW CARBON STEEL GAS CYLINDER EXCEEDING 5-LITRE WATER CAPACITY FOR LOW PRESSURE LIQUEFIABLE GASES CYLINDERS FOR LIQUEFIABLE GASES OTHER THAN LPG. REF. EXPLOSIVE ACT, 1884 GAS CYLINDER RULES, 2016 G.S.R. NO. 1081(E) DT. 22-11-16. VFY LICENCE BY CHIEF CONTROLLER OF EXPLOSIVES.VFY DGCA PRIOR PERMISSION FOR CYLINDERS FILLED WITH GAS IMPORTED BY AIR.*REF-GENERAL NOTE 2(A)OF IMPORT POLICY.*THE SIMS SHALL REQUIRE IMPORTERS TO SUBMIT ADVANCE INFORMATION IN AN ONLINE SYSTEM FOR IMPORT OF ITEMS AND OBTAIN AN AUTOMATIC REG NUMBER BY PAYING REG FEE OF RS.1 PER THOUSAND SUBJECT TO MIN OF RS.500/AND MAX OF RS.1 LAKH ON CIF VALUE.THE IMPORTER CAN APPLY FOR REG NOT EARLIER THAN 60TH DAY BEFORE THE EXPECTED DATE OF ARRIVAL OF IMPORT CONSIGNMENT.THE AUTOMATIC REG NUMBER THUS GRANTED SHALL REMAIN VALID FOR A PERIOD OF 75 DAYS.THE REQ OF ADVANCE REG OF MINIMUM 15 DAYS FROM THE EXPECTED DATE OF ARRIVAL OF IMPORT CONSIGNMENT UNDER SIMS HAS BEEN ABOLISHED.REF DGFT NOTF NO.19/2015-20 DT 07-07-22*

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unit of measure: kg.

Effective import duty stack for HSN 73110020, computed on an assessable value of ₹100.
ComponentRateAmount / ₹100
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

15%₹15.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

15%₹2.25
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹1.73
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

Notif. 045/2025-I229
18%₹21.42
Total Duty40.39%₹40.39 / ₹100 CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 15% = ₹15.00
  2. AIDC = BCD × 15% = ₹2.25
  3. SWS = (BCD + AIDC) × 10% = ₹1.73(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹21.42
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹40.39 (40.39%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

  • ASEAN countriesBest rate0%save 15pp
  • Australia0%save 15pp
  • Japan0%save 15pp
  • Least Developed Countries0%save 15pp
  • Malaysia0%save 15pp
  • Nepal0%save 15pp
  • Philippines0%save 15pp
  • SAFTA (LDC) countries0%save 15pp
  • Singapore0%save 15pp
  • Sri Lanka0%save 15pp
  • The Republic of Korea0%save 15pp
  • United Arab Emirates0%save 15pp
  • SAFTA countries5%save 10pp
  • APTA countries8.25%save 6.75pp
  • MFN — no FTA (baseline)15%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.

Where this code sits

Tariff hierarchy
  1. 1
    7311Heading (4-digit)
    CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF IRON OR STEEL
  2. 2
    73110020Tariff Item (8-digit)
    Low pressure cylinder (working pressure up to 35.2 kg/sq.cm other than LPG)

Other HSN codes in heading 7311

Related 8-digit tariff items you may be looking for instead.

View all codes in Chapter 73
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 73)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

DGFT Policy: Guidelines for export-import procedures

Customs Tariff: Complete HSN code list with duty rates

GST Notifications: Latest tax-rate updates

Trade Portal: Government trade documentation support

Related EximPe tools

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HSN Code 73110020 — FAQs

Duty, GST and classification questions answered from the official Customs Tariff data.

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