HSN code 73219000 is the 8-digit tariff item for parts, under heading 7321 and sub-heading 732190 (Chapter 73). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 73219000 at a glance
| Tariff item (8 digits) | 73219000 |
|---|---|
| Heading (4 digits) | 7321: Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel |
| Sub-heading (6 digits) | 732190: Parts |
| Chapter | 73: Articles of iron or steel |
| Description | Parts |
| GST rate | 5% or 18%, by description |
The rate for 73219000 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 299 for "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central..."; 5% under 9/2025-CT(R), Schedule I, S. No. 415 for "Solar cookers"; 5% under 9/2025-CT(R), Schedule I, S. No. 414 for "Kerosene burners, kerosene stoves and wood burning stoves of iron or steel". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 73219000 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7321 | Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves, wood burning stoves of iron or steel, and solar cookers] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 299 |
| 7321 or 8516 | Solar cookers | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 415 |
| 7321 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 414 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 73219000 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 73219000
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 (7321) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (732190) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (73219000), 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 heading 7321
- HSN 73211110: Cookers and kitchen stoves (stoves, ranges, grates, cookers, barbecues, braziers, gas-rings, plate warmers) (5% or 18%)
- HSN 73211120: Other stoves (stoves, ranges, grates, cookers, barbecues, braziers, gas-rings, plate warmers) (5% or 18%)
- HSN 73211190: Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues... (5% or 18%)
- HSN 73211210: Cookers and kitchen stoves (stoves, ranges, grates, cookers, barbecues, braziers, gas-rings, plate warmers) (5% or 18%)
- HSN 73211220: Other stoves (stoves, ranges, grates, cookers, barbecues, braziers, gas-rings, plate warmers) (5% or 18%)
- HSN 73211290: Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues... (5% or 18%)
- HSN 73211310: Cookers and kitchen stoves (stoves, ranges, grates, cookers, barbecues, braziers, gas-rings, plate warmers) (5% or 18%)
- HSN 73211320: Other stoves (stoves, ranges, grates, cookers, barbecues, braziers, gas-rings, plate warmers) (5% or 18%)
- HSN 73211390: Cooking appliances and plate warmers, for solid fuel: other (5% or 18%)
- HSN 73211910: Cookers and kitchen stoves (other, including appliances for solid fuel) (5% or 18%)
- HSN 73211990: Other stoves and appliances (other, including appliances for solid fuel) (5% or 18%)
- HSN 73218100: Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues... (5% or 18%)
- HSN 73218200: Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues... (5% or 18%)
- HSN 73218310: Clay tandoor (oven with iron or steel body and earthen grates) (stoves, ranges, grates, cookers... (5% or 18%)
- HSN 73218390: Other appliances, for solid fuel: other (5% or 18%)
- HSN 73218910: Clay tandoor (oven with iron or steel body and earthen grates) (5% or 18%)
- HSN 73218990: Other, including appliances for solid fuel: other (5% or 18%)
See every rate entry for the heading on the HSN 7321 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).