Steel Utensils HSN Code 7323 and GST Rate
Table, kitchen and household articles of iron or steel, including stainless steel utensils.
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- HSN code
- 7323
- GST rate
- 5%
- Chapter
- 73: Articles of iron or steel
- Before 22 Sep 2025
- 12%
What is the HSN code for steel utensils?
Steel Utensils falls under HSN 7323, in chapter 73 (Articles of iron or steel).
Kitchen and table articles of steel are heading 7323, with stainless steel in 732393. They moved from 12% to 5% on 22 September 2025, and so did milk cans of iron, steel or aluminium. Cutlery such as spoons and knives is chapter 82 instead.
| Code | Description |
|---|---|
| 732391 | Kitchen and household articles of cast iron, not enamelled |
| 732393 | Kitchen and household articles of stainless steel |
| 732394 | Articles of iron or steel, enamelled |
| 732399 | Other household articles of iron or steel |
GST rate on steel utensils
The GST rate on steel utensils is 5%. Before 22 September 2025 it was 12%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 7323 |
| Above Rs 5 crore | 6 on every invoice | 732391, 732393, 732394 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 73 |
Sample GST invoice line for steel utensils
Here is how a line for steel utensils looks on a tax invoice within one state: 100 × piece at Rs 220.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Steel Utensils | 7323 | 100 × piece | 220.00 | 22,000.00 | 550.00 | 550.00 | 23,100.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,100.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 73 at a glance
Chapter 73 (Articles of iron or steel) covers: Pipes, tubes, structures, fasteners, utensils and other articles of iron or steel.
Other pages in chapter 73
Related HSN codes
Products often bought, sold or invoiced together with steel utensils:
Perguntas frequentes
What is the HSN code for steel utensils?
Steel Utensils falls under HSN 7323: table, kitchen and household articles of iron or steel, including stainless steel utensils. Common 6 digit codes are 732391 for kitchen and household articles of cast iron, not enamelled and 732393 for kitchen and household articles of stainless steel.
What is the GST rate on steel utensils?
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states. It was 12% until 21 September 2025.
How many digits of the steel utensils HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 7323 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 732391, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.