HSN code 73269040 is the 8-digit tariff item for enamelled iron ware (other articles of iron or steel, other), under heading 7326 and sub-heading 732690 (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 73269040 at a glance
| Tariff item (8 digits) | 73269040 |
|---|---|
| Heading (4 digits) | 7326: Other articles of iron or steel |
| Sub-heading (6 digits) | 732690: Other |
| Chapter | 73: Articles of iron or steel |
| Description | Enamelled iron ware (other articles of iron or steel, other) |
| GST rate | 5% or 18%, by description |
The rate for 73269040 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 305 for "Other articles of iron or steel"; 5% under 9/2025-CT(R), Schedule I, S. No. 410 for "Mathematical boxes, geometry boxes and colour boxes".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 73269040 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7326 | Other articles of iron or steel | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 305 |
| 7310 or 7326 | Mathematical boxes, geometry boxes and colour boxes | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 410 |
Worked example: a ₹1,000 sale under HSN 73269040
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 (7326) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (732690) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (73269040), 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 732690
- HSN 73269010: Belt lacing of steel (other articles of iron or steel, other) (5% or 18%)
- HSN 73269020: Belt fasteners for machinery belts (5% or 18%)
- HSN 73269030: Drain covers, plates, and frames for sewages, water or similar system (5% or 18%)
- HSN 73269050: Other articles of iron or steel, other, grinding media balls and cylpebs (5% or 18%)
- HSN 73269060: Manufactures of stainless steel (other articles of iron or steel, other) (5% or 18%)
- HSN 73269070: Articles of clad metal (other articles of iron or steel, other) (5% or 18%)
- HSN 73269080: Parts of ships, floating structure and vessels (excluding hull, propellers and paddle-wheels) (5% or 18%)
- HSN 73269091: Shanks (other articles of iron or steel, other) (5% or 18%)
See every rate entry for the heading on the HSN 7326 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).