HSN code 73194090 is the 8-digit tariff item for other pins (safety pins and other pins), under heading 7319 and sub-heading 731940 (Chapter 73). GST is 5% or 18%, depending on what the goods are meant to be used for. Rates as of 2026-10-21.
HSN 73194090 at a glance
| Tariff item (8 digits) | 73194090 |
|---|---|
| Heading (4 digits) | 7319: Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere specified or included |
| Sub-heading (6 digits) | 731940: Safety pins and other pins |
| Chapter | 73: Articles of iron or steel |
| Description | Other pins (safety pins and other pins) |
| GST rate | 5% or 18%, by description |
The rate for 73194090 depends on what the goods are meant to be used for. 5% under 9/2025-CT(R), Schedule I, S. No. 413 for "Sewing needles"; 18% under 9/2025-CT(R), Schedule II, S. No. 297 for "Knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles...".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 73194090 the deciding question is what the goods are meant to be used for.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7319 | Sewing needles | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 413 |
| 7319 | Knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 297 |
Worked example: a ₹1,000 sale under HSN 73194090
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
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 (7319) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (731940) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (73194090), 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 731940
- HSN 73194010: Safety pins and other pins (5% or 18%)
See every rate entry for the heading on the HSN 7319 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).