Last updated: February 24th, 2020 6:58 PM

HSN Code and GST Rate for Base Metals - HSN Chapter 72

In this article, we look at the HSN code and GST rate for base metals and articles made of base metals which fall under Chapter 72 of HSN Code. HSN Chapter 72 does not include:

• Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215);
• Ferro-cerium or other pyrophoric alloys (heading 3606);
• Headgear or parts thereof of heading 6506 or 6507;
• Umbrella frames or other articles of heading 6603;
• Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
• Articles of Section XVI (machinery, mechanical appliances and electrical goods);
• Assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft);
• Instruments or apparatus of Section XVIII, including clock or watch springs;
• Lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition);
• Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);
• Articles of Chapter 95 (for example, toys, games, sports requisites); (m)Hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or
• Articles of Chapter 97 (for example, works of art).

Throughout this Schedule, the expression “parts of general use” means:

• Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal;
• Springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and
• Articles of headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306.

HSN Item Description			Policy		Policy Conditions					GST Rate in Percentage
I. PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM
PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER PRIMARY FORMS
Non-alloy pig iron containing by weight 0.5% or less of phosphorus			Free							18
Non-alloy pig iron containing by weight more than 0.5% of phosphorus			Free							18
Alloy pig iron; spiegeleisen:
Cast iron			Free							18
Other			Free							18
FERRO-ALLOYS
Ferro-manganese:
Containing by weight more than 2% of carbon			Free							18
Other			Free							18
Ferro-silicon:
Containing by weight more than 55% of silicon			Free							18
Other			Free							18
Ferro-silico-manganese			Free							18
Ferro-chromium:
Containing by weight more than 4% of carbon			Free							18
Other			Free							18
Ferro-silico-chromium			Free							18
Ferro-nickel			Free							18
Ferro-molybdenum			Free							18
Ferro tungsten and ferro-silico-tungsten			Free							18
Other:
Ferro-titanium and Ferro-silico-titanium			Free							18
Ferro-vanadium			Free							18
Ferro-niobium			Free							18
Other:
Ferro-phosphorus, Ferro-selenium, Ferro- cobalt, Ferro-columbium, Ferro-zirconium, Ferro-tantalum:
Ferro-phosphorus			Free							18
Ferro-selenium			Free							18
Ferro-cobalt			Free							18
Ferro-columbium			Free							18
Ferro-zirconium			Free							18
Ferro-tantalum			Free							18
Ferro-silico-zirconium, Ferro-Silico- magnesium:
Ferro-silico-zirconium			Free							18
Ferro-silico-magnesium			Free							18
Ferro-boron, Charge-chrome:
Ferro-boron			Free							18
Charge-chrome			Free							18
Other			Free							18
FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION OF IRON ORE AND OTHER SPONGY FERROUS PRODUCTS, IN LUMPS, PELLETS OR SIMILAR FORMS; IRON HAVING MINIMUM PURITY BY WEIGHT OF 99.94%, IN LUMPS, PELLETS OR SIMILAR FORMS
Ferrous products obtained by direct reduction of iron ore			Free							18
Other			Free							18
FERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS OF IRON OR STEEL
Waste and scrap of cast iron			Free							18
Waste and scrap of alloy steel:
Of stainless steel:										18
Empty or discharged cartridges of all bores and sizes			Restricted							18
Other			Free							18
Other:
Empty or discharged cartridges of all bores and sizes			Restricted							18
Of high-speed steel			Free							18
Other			Free							18
Waste and scrap of tinned iron or steel			Free							18
Other waste and scrap:
Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles			Free							18
Other			Free							18
Remelting scrap ingots			Free							18
GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, IRON OR STEEL
Granules:
Of iron:
Shot and angular grit			Free							18
Wire pellets			Free							18
Other			Free							18
Of alloy steel:
Shot and angular grit			Free							18
Wire pellets			Free							18
Other			Free							18
Other			Free							18
Powders:
Of alloy steel			Free							18
Other:
Of iron			Free							18
Other			Free							18
II. IRON AND NON-ALLOY STEEL
IRON AND NON-ALLOY STEEL IN INGOTS OTHER PRIMARY FORMS (EXCLUDING IRON OF HEADING 7203)
Ingots:
Of iron			Free							18
Of high carbon steel			Free							18
Other			Free		Carbon steel cast billet ingots, billets, blooms and slabs for re-rolling into steel for general structural purposes must conform to IS 2830, and for re-rolling into low tensile structural steel must conform to IS 2831					18
Other:
Of iron:
Puddled bars and pilings			Free							18
Blocks, lumps and similar forms			Free							18
Other			Free							18
Other:
Puddled bars and pilings			Free							18
Blocks, lumps and similar forms			Free							18
Other			Free							18
SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL
Containing by weight less than 0.25% of carbon:
Of rectangular (including square) crosssection, the width measuring less than twice the thickness:
Electrical quality			Free							18
Forging quality			Free							18
Seamless steel tube quality			Free							18
Other			Free		Carbon steel cast billet ingots, billets, blooms and slabs for re-rolling into steel for general structural purposes must conform to IS 2830 and for re-rolling into low tensile structural steel must conform to IS 2831					18
Other, of rectangular (other than square) cross-section:
Electrical quality			Free							18
Forging quality			Free							18
Seamless steel tube quality			Free							18
Other			Free		Carbon steel cast billet ingots, billets, blooms and slabs for re-rolling into steel for general structural purposes must conform to IS 2830 and for re-rolling into low tensile structural steel must conform to IS 2831					18
Other:
Forged blanks of non-alloy steel			Free							18
Mild steel billets			Free		Carbon steel cast billet ingots, billets, blooms and slabs for					18
Other			Free							18
					re-rolling into steel for general structural purposes must conform to IS 2830 and for re-rolling into low tensile structural steel must conform to IS 2831					18
Containing by weight 0.25% or more of carbon:
Forging quality			Free							18
Spring steel quality			Free							18
Seamless steel tube quality			Free							18
Other			Free		Carbon steel cast billet ingots, billets, blooms and slabs for re-rolling into low tensile structural steel must conform to IS 2831					18
FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 MM OR MORE, HOT-ROLLED, NOT CLAD, PLATED OR COATED
In coils, not further worked than hot-rolled, with patterns in relief			Free							18
Other, in coils, not further worked than hot-rolled, pickled:
Of a thickness of 4.75 mm or more:
Plates			Free		Hot rolled medium and high tensile structural steel (excluding bars and rods of diameter or thickness less than 6mm and structural below 50mmX50mmX6mm) must conform to IS 2062					18
Universal plates			Free							18
Sheets			Free							18
Strip			Free							18
Other			Free							18
Of a thickness of 3 mm or more but less than
4.75 mm:
Plates			Free		Hot rolled medium and high tensile structural steel (excluding bars and rods of diameter or thickness less than 6mm and structural below 50mmX50mmX6mm) must conform to IS 2062					18
Universal plates			Free							18
Sheets			Free							18
Strip			Free							18
Other			Free							18
Of a thickness of less than 3 mm:
Plates			Free		Hot rolled medium and high tensile structural steel (excluding bars and rods of diameter or thickness less than 6mm and structurals below 50mmX50mmX6mm) must conform to IS 2062					18
Universal plates			Free							18
Sheets			Free							18
Strip			Free							18
Other			Free							18
Other, in coils, not further worked than hot-rolled:
Of a thickness exceeding 10 mm:
Plates			Free		Hot rolled medium and high tensile structural steel (excluding bars and rods of diameter or thickness less than 6mm and structural below 50mmX50mmX6mm) must conform to IS 2062					18
Universal plates			Free							18
Sheets			Free							18
Strip			Free							18
Other			Free							18
Of a thickness of 4.75 mm or more but not exceeding 10 mm:
Plates			Free		Hot rolled medium and high tensile structural steel (excluding bars and rods of diameter or thickness less than 6mm and structural below 50mmX50mmX6mm) must conform to IS 2062					18
Universal plates			Free							18
Sheets			Free							18
Strip			Free							18
Other			Free							18
Of a thickness of 3 mm or more but less than 4.75 mm:
Plates			Free		Hot rolled medium and high tensile structural steel (excluding bars and rods of diameter or thickness less than 6mm and structural below 50mmX50mmX6mm) must conform to IS 2062					18
Universal plates			Free							18
Sheets			Free							18
Strip			Free							18
Other			Free							18
Of a thickness of less than 3 mm:
Plates			Free		Hot rolled medium and high tensile structural steel (excluding bars and rods of diameter or thickness less than 6mm and structurals below 50mmX50mmX6mm) must conform to IS 2062					18
Universal plates			Free							18
Sheets			Free							18
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