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. Chapter 73: Articles of iron or steel.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 7321 | Kerosene burners, kerosene stoves and wood burning stoves of iron or steel Notification 9/2025-CT(R), Schedule I, S.No. 414 |
| 5%2.5% + 2.5% | 7321 or 8516 | Solar cookers Notification 9/2025-CT(R), Schedule I, S.No. 415 |
| 18%9% + 9% | 7321 | 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] Notification 9/2025-CT(R), Schedule II, S.No. 299 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 7321 in the GSTN HSN master (25 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 7321 11 | FOR GAS FUEL OR FOR BOTH GAS AND OTHER FUELS : | – | |
| 7321 11 10 | COOKERS AND KITCHEN STOVES | – | Save |
| 7321 11 20 | OTHER STOVES | – | Save |
| 7321 11 90 | OTHER | – | Save |
| 7321 12 | FOR LIQUID FUEL: | – | |
| 7321 12 10 | COOKERS AND KITCHEN STOVES | – | Save |
| 7321 12 20 | OTHER STOVES | – | Save |
| 7321 12 90 | OTHER | – | Save |
| 7321 13 10 | 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 - COOKING APPLIANCES AND PLATE WARMERS: FOR SOLID FUEL: COOKERS AND KITCHEN STOVES | – | Save |
| 7321 13 20 | 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 - COOKING APPLIANCES AND PLATE WARMERS: FOR SOLID FUEL: OTHER STOVES | – | Save |
| 7321 13 90 | 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 - COOKING APPLIANCES AND PLATE WARMERS: FOR SOLID FUEL: OTHER | – | Save |
| 7321 19 | OTHER, INCLUDING APPLIANCES FOR SOLID FUEL: | – | |
| 7321 19 10 | COOKERS AND KITCHEN STOVES | – | Save |
| 7321 19 90 | OTHER STOVES AND APPLIANCES | – | Save |
| 7321 81 | FOR GAS FUEL OR FOR BOTH GAS AND OTHER FUELS | – | |
| 7321 81 00 | FOR GAS FUEL OR FOR BOTH GAS AND OTHER FUELS | – | Save |
| 7321 82 | FOR LIQUID FUEL | – | |
| 7321 82 00 | FOR LIQUID FUEL | – | Save |
| 7321 83 10 | 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 APPLIANCES: FOR SOLID FUEL : CLAY TANDOOR (OVEN WITH IRON OR STEEL BODY AND EARTHEN GRATES) | – | Save |
| 7321 83 90 | 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 APPLIANCES: FOR SOLID FUEL : OTHER | – | Save |
| 7321 89 | OTHER, INCLUDING APPLIANCES FOR SOLID FUEL: | – | |
| 7321 89 10 | CLAY TANDOOR (OVEN WITH IRON OR STEEL BODY AND EARTHEN GRATES) | – | Save |
| 7321 89 90 | OTHER | – | Save |
| 7321 90 | PARTS | – | |
| 7321 90 00 | PARTS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (7321) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
