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HSN Code 7321

Kerosene burners, kerosene stoves and wood burning stoves of iron or steel

DescriptionCGSTSGSTIGSTSchedule
Kerosene burners, kerosene stoves and wood burning stoves of iron or steel2.5%2.5%5%I
Solar cookers2.5%2.5%5%I
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]9%9%18%II

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

A fuel-type split under one heading

HSN 7321 covers two different rate brackets:

  • 5% IGST: kerosene burners, kerosene stoves, and wood-burning stoves, specifically of iron or steel.
  • 18% IGST: stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances.

The concessional rate is narrowly tied to kerosene and wood-burning stoves — a standard gas stove or cooker, even though it sits under the same HSN code, is taxed at the higher rate.

This is one of several HSN codes carrying more than one GST rate under the same heading — see the full list of examples.

Frequently asked questions

What is the GST rate for HSN code 7321?

HSN code 7321 carries more than one GST rate depending on the specific goods: Kerosene burners, kerosene stoves and wood burning stoves of iron or steel attracts 5%; Solar cookers attracts 5%; 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] attracts 18%.

Which chapter does HSN code 7321 belong to?

HSN code 7321 falls under Chapter 73 - Articles of Iron or Steel of the Customs Tariff Act, 1975.