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Steel utensils is classified under HSN heading 7323. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Steel utensils?
GST on Steel utensils as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (7323); 12% → 5% (7323). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 12% | 5% | 7323 | If you sell iron or steel table, kitchen or other household articles and utensils, GST is 5%. | 9/2025-CT(R), entry 416 |
| 12% | 5% | 7323 | If you sell milk cans made of iron, steel or aluminium, GST is 5%. | 9/2025-CT(R), entry 411 |
| 18% | 18% | 7323 | Steel wool, pot scrubbers and scouring or polishing pads and gloves made of iron or steel are taxed at 18%. | 9/2025-CT(R), entry 301 |
| 18% | 18% | 73239410 | If you sell ghamella, GST is 18%. | 9/2025-CT(R), entry 302 |
GST rate on Steel utensils since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 12% or 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Steel utensils is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
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
| Code | Description (as in the tariff) |
|---|---|
732310 | Iron or steel wool, pot scourers and scouring or polishing pads, gloves and the like |
73231000 | Iron or steel wool, pot scourers and scouring or polishing pads, gloves and the like |
732391 | Of cast iron, not enamelled |
73239110 | PANS |
73239190 | Other |
732392 | Of cast iron, enamelled |
73239200 | Of cast iron, enamelled |
732393 | Of stainless steel |
73239310 | Pressure cookers |
73239390 | Other |
732394 | Of iron (other than cast iron) or steel, enamelled |
73239410 | Ghamellas |
73239420 | Utensils |
73239490 | Other |
732399 | Other |
73239910 | Utensils of galvanised iron |
73239920 | Other utensils |
73239990 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Nails, screws and bolts
7317 - Steel and GI pipes
7306 - Furniture
9401 - Chairs
9401 - Tables
9403 - Toys
9503 - Spectacles (Glasses)
9004 - Watches
9101 - Fans
8414 - Bulbs and lamps
8539 - Electric wires and cables
8544 - Batteries
8506
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
