HSN code 73021019 is the 8-digit tariff item for rails: other, under heading 7302 and sub-heading 730210 (Chapter 73). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 73021019 at a glance
| Tariff item (8 digits) | 73021019 |
|---|---|
| Heading (4 digits) | 7302: 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 |
| Sub-heading (6 digits) | 730210: Rails |
| Chapter | 73: Articles of iron or steel |
| Description | Rails: other |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 280 (HSN 7302) covers "Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods..." at 18%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7302 | 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 | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 280 |
Worked example: a ₹1,000 sale under HSN 73021019
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (7302) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (730210) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (73021019), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 730210
- HSN 73021010: Rails, for railways (18%)
- HSN 73021011: Head hardened rails (rails) (18%)
- HSN 73021012: Asymmetric rails with end forging (18%)
- HSN 73021013: Asymmetric rails without end forging (18%)
- HSN 73021014: Rails, other than asymmetric rails and head hardened rails (18%)
- HSN 73021020: Rails, for tramways (18%)
- HSN 73021090: Rails: other (18%)
See every rate entry for the heading on the HSN 7302 page, or all Chapter 73 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).