HSN code 73239110 is the 8-digit tariff item for pans (table, kitchen or other household articles and parts thereof, of iron or steel), under heading 7323 and sub-heading 732391 (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 73239110 at a glance
| Tariff item (8 digits) | 73239110 |
|---|---|
| Heading (4 digits) | 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 |
| Sub-heading (6 digits) | 732391: Of cast iron, not enamelled |
| Chapter | 73: Articles of iron or steel |
| Description | Pans (table, kitchen or other household articles and parts thereof, of iron or steel) |
| GST rate | 5% or 18%, by description |
The rate for 73239110 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 416 for "Table, kitchen or other household articles of iron & steel; Utensils"; 18% under 9/2025-CT(R), Schedule II, S. No. 301 for "Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like..."; 5% under 9/2025-CT(R), Schedule I, S. No. 411 for ", or 7615 Milk cans made of Iron, Steel, or Aluminium".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 73239110 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7323 | Table, kitchen or other household articles of iron & steel; Utensils | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 416 |
| 7323 | Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel (other than Milk cans made of Iron or Steel) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 301 |
| 7310, 7323, 7612 | , or 7615 Milk cans made of Iron, Steel, or Aluminium | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 411 |
Worked example: a ₹1,000 sale under HSN 73239110
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 (7323) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (732391) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (73239110), 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 732391
- HSN 73239190: Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot... (5% or 18%)
See every rate entry for the heading on the HSN 7323 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).