GST Rates for Iron & Steel Products with HSN
In this article we look at the HSN code and GST rate for articles of iron and steel which fall under chapter 73 of HSN Code. The GST rate for iron and steel bars or ingots fall under a different HSN chapter. In this Chapter, the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72. In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.HSN Code | HSN Item Description | Policy | Policy Conditions | GST Rate in Percentage | |
7301 | SHEET PILING OF IRON OR STEEL, WHETHER OR NOT DRILLED, PUNCHED OR MADE FROM ASSEMBLED ELEMENTS; WELDED ANGLES, SHAPES AND SECTIONS, OF IRON OR STEEL | ||||
7301 10 00 | Sheet piling | Free | 18 | ||
7301 20 | Angles, shapes and sections: | ||||
7301 20 10 | Steel slotted angles | Free | 18 | ||
7301 20 90 | Other | Free | 18 | ||
7302 | RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON OR STEEL, THE FOLLOWING: RAILS, CHECK-RAILS AND RACK RAILS, SWITCH BLADES, CROSSING FROGS, POINT RODS AND OTHER CROSSING PIECES, SLEEPERS (CROSS-TIES), FISH- PLATES, CHAIRS, CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL CLIPS, BEDPLATES, TIES AND OTHER MATERIAL SPECIALIZED FOR JOINTING OR FIXING RAILS | Import subject to Pol. Condition 1. | |||
7302 10 | Rails: | ||||
7302 10 10 | For Railways | Free | 18 | ||
7302 10 20 | For Tramways | Free | 18 | ||
7302 10 90 | Other | Free | 18 | ||
7302 30 00 | Switch blades, crossing frogs, piont rods and other crossing pieces | Free | 18 | ||
7302 40 00 | Fish-plates and sole plates | Free | 18 | ||
7302 90 | Other: | Free | 18 | ||
7302 90 10 | Material for joining or fixing rails | Free | 18 | ||
7302 90 90 | Other | Free | 18 | ||
7303 | TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON | ||||
7303 00 | Tubes, pipes and hollow profiles, of cast iron: | ||||
7303 00 10 | Rain water pipe | Free | Ductile iron fittings for pressure pipes for water, gas and sewage must conform to IS 9523 | 18 | |
7303 00 20 | Soil pipe | Free | 18 | ||
7303 00 30 | Spun pipe | Free | Centrifugally cast (spun) ductile iron pressure pipes for water, gas and sewage must conform to IS 8329 | 18 | |
7303 00 90 | Other | Free | 18 | ||
7304 | TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL | ||||
7304 11 | Of stainless steel: | ||||
7304 11 10 | Tubes and pipes | Free | Centrifugally cast (spun) ductile iron pressure pipes for water, gas and sewage must conform to IS 8329 | 18 | |
7304 11 20 | Blanks for tubes and pipes | Free | 18 | ||
7304 11 90 | Other | Free | 18 | ||
7304 19 | Other: | ||||
7304 19 10 | Tubes and pipes | Free | 18 | ||
7304 19 20 | Blanks for tubes and pipes | Free | 18 | ||
7304 19 90 | Other | Free | 18 | ||
Casing, tubing and drill pipe, of a kind used in drilling for oil or gas: | |||||
7304 22 00 | Drill pipe of stainless steel | Free | 18 | ||
7304 23 | Other drill pipe: | ||||
7304 2310 | Of iron | Free | 18 | ||
7304 23 90 | Other | Free | 18 | ||
7304 24 00 | Other, of stainless steel | Free | 18 | ||
7304 29 | Other: | ||||
7304 29 10 | Of iron | Free | 18 | ||
7304 29 90 | Other | Free | 18 | ||
Other, of circular cross- section, of iron or non-alloy steel: | |||||
7304 31 | Cold-drawn or cold –rolled (cold-reduced) Up to 114.3 mm outer diameter: | ||||
7304 31 11 | Of iron | Free | 18 | ||
7304 31 19 | Other | Free | 18 | ||
Above 114.3 mm but up to 219.1 mm outer diameter: | |||||
7304 31 21 | Of iron | Free | 18 | ||
7304 31 29 | Other | Free | 18 | ||
Above 219.1 mm diameter: | |||||
7304 31 31 | Of iron | Free | 18 | ||
7304 31 39 | Other | Free | 18 | ||
7304 39 | Other: | Free | 18 | ||
Up to 114.3 mm outer diameter: | |||||
7304 39 11 | Of iron | Free | 18 | ||
7304 39 19 | Other | Free | 18 | ||
Above 114.3 mm but up to 219.1 mm outer diameters: | |||||
7304 39 21 | Of iron | Free | 18 | ||
7304 39 29 | Other | Free | 18 | ||
Above 219.1 mm diameter: | |||||
7304 39 31 | Of iron | Free | 18 | ||
7304 39 39 | Other | Free | 18 | ||
Other, of circular cross section, of stainless steel: | |||||
7304 41 00 | Cold-drawn or cold-rolled (cold-reduced) | Free | 18 | ||
7304 49 00 | Other | Free | 18 | ||
Other, of circular cross section, of alloy steel: | |||||
7304 51 | Cold- drawn or cold rolled (cold reduced): | Steel tubes used for water wells (up to 200 mm dia) must conform to IS 4270 | |||
7304 51 10 | Up to 114.3 mm diameter | Free | 18 | ||
7304 51 20 | Above 114.3 mm but up to 219.1 mm outer diameter | Free | 18 | ||
7304 51 30 | Above 219.1 mm outer diameter | Free | 18 | ||
7304 59 | Other: | Steel tubes used for water wells (up to 200 mm dia) must conform to IS 4270 | |||
7304 59 10 | Up to 114.3 mm diameter | Free | 18 | ||
7304 59 20 | Above 114.3 mm but up to 219.1 mm outer diameter | Free | 18 | ||
7304 59 30 | Above 219.1 mm outer diameter | Free | 18 | ||
7304 90 00 | Other | Free | 18 | ||
7305 | OTHER TUBES AND PIPES (FOR EXAMPLE, WELDED, RIVETED OR SIMILARLY CLOSED), HAVING CIRCULAR CROSS-SECTIONS, THE EXTERNAL DIAMETER OF WHICH EXCEEDS 406.4 MM, OF IRON OR STEEL | ||||
Line pipe of a kind used for oil or gas pipelines: | |||||
7305 11 | Longitudinally submerged arc welded: | ||||
Galvanised pipes: | |||||
7305 11 11 | Of iron | Free | 18 | ||
7305 11 19 | Other | Free | 18 | ||
Non-galvanised pipes: | |||||
7305 11 21 | Of iron | Free | 18 | ||
7305 11 29 | Other | Free | 18 | ||
7305 12 | Other, longitudinally welded: | ||||
Galvanised pipes: | |||||
7305 12 11 | Of iron | Free | 18 | ||
7305 12 19 | Other | Free | 18 | ||
Non-galvanised pipes: | |||||
7305 12 21 | Of iron | Free | 18 | ||
7305 12 29 | Other | Free | 18 | ||
7305 19 | Other: | ||||
Galvanised pipes: | |||||
7305 19 11 | Of iron | Free | 18 | ||
7305 19 19 | Other | Free | 18 | ||
Non-galvanised (black) pipes: | |||||
7305 19 21 | Of iron | Free | 18 | ||
7305 19 29 | Other | Free | 18 | ||
7305 20 | Casing of a kind used in drilling for oil or gas: | ||||
7305 20 10 | Of iron | Free | 18 | ||
7305 20 90 | Other | Free | 18 | ||
Other, welded: | |||||
7305 31 | Longitudinally welded: | ||||
7305 31 10 | Of iron | Free | 18 | ||
7305 31 90 | Other | Free | 18 | ||
7305 39 | Other: | ||||
7305 39 10 | Of iron | Free | 18 | ||
7305 39 90 | Other | Free | 18 | ||
7305 90 | Other: | ||||
7305 90 10 | High pressure hydroelectric conduits of steel | Free | 18 | ||
ERW precision tubes: | |||||
7305 90 21 | Of iron | Free | 18 | ||
7305 90 29 | Other | Free | 18 | ||
Other: | |||||
7305 90 91 | Of iron | Free | 18 | ||
7305 90 99 | Other | Free | 18 | ||
7306 | OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL | ||||
Line pipe of a kind used for oil or gas pipelines: | |||||
7306 11 00 | Welded, of stainless steel | Free | 18 | ||
7306 19 | Other: | ||||
Galvanised pipes: | |||||
7306 19 11 | Of iron | Free | 18 | ||
7306 19 19 | Other | Free | 18 | ||
Non galvanised pipes: | |||||
7306 19 21 | Of iron | Free | 18 | ||
7306 19 29 | Other | Free | 18 | ||
Casing and tubing of a kind used in drilling for oil or gas: | |||||
7306 21 00 | Welded, of stainless steel | Free | 18 | ||
7306 29 | Other: | ||||
7306 29 11 | Of iron | Free | 18 | ||
7306 29 19 | Other | Free | 18 | ||
7306 30 | Other, welded, of circular cross- section, of iron or non-alloy steel: | ||||
7306 30 10 | Of iron | Free | Mild steel tubes, tubular products and other wrought steel fittings Part 1 Mild steel tubes must conform to IS 1239(Part 1) | 18 | |
7306 30 90 | Other | Free | 18 | ||
7306 40 00 | Other, welded, of circular cross-section, of stainless steel | Free | 18 | ||
7306 50 00 | Other, welded, of circular cross-section, of other alloy steel | Free | 18 | ||
Other, welded, of non-circular cross section: | |||||
7306 61 00 | Of square or rectangular- cross- section | Free | 18 | ||
7306 69 00 | Of other non-circular cross- section | Free | 18 | ||
7306 90 | Other: | ||||
ERW precision tubes: | |||||
7306 90 11 | Of iron | Free | 18 | ||
7306 90 19 | Other | Free | 18 | ||
7306 90 90 | Other | Free | 18 | ||
7307 | TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL | ||||
Cast fittings: | |||||
7307 11 | Of non-malleable cast iron: | ||||
7307 11 10 | Sponge iron cast fittings | Free | 18 | ||
7307 11 20 | SG iron cast fittings | Free | 18 | ||
7307 11 90 | Other | Free | 18 | ||
7307 19 00 | Other | Free | 18 | ||
Other, of stainless steel: | |||||
7307 21 00 | Flanges | Free | 18 | ||
7307 22 00 | Threaded elbows, bends and sleeves | Free | 18 | ||
7307 23 00 | Butt welding fittings | Free | 18 | ||
7307 29 00 | Other | Free | 18 | ||
Other: | |||||
7307 91 | Flanges: | ||||
7307 91 10 | Galvanised | Free | 18 | ||
7307 91 90 | Other | Free | 18 | ||
7307 92 | Threaded elbows, bends and sleeves: | ||||
7307 92 10 | Galvanised | Free | 18 | ||
7307 92 90 | Other | Free | 18 | ||
7307 93 | Butt welding fittings: | ||||
7307 93 10 | Galvanised | Free | 18 | ||
7307 93 90 | Other | Free | 18 | ||
7307 99 | Other: | ||||
7307 99 10 | Galvanised | Free | 18 | ||
7307 99 90 | Other | Free | 18 | ||
7308 | STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, LOCK-GATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES OF IRON OR STEEL | ||||
7308 10 00 | Bridges and bridge-sections | Free | Steel tubes for structural purposes must conform to IS 1161 | 18 | |
7308 20 | Towers and lattice masts: | ||||
Towers, whether or not assembled: | |||||
7308 20 11 | For transmission line | Free | 18 | ||
7308 20 19 | Other | Free | 18 | ||
7308 20 20 | Lattice masts | Free | 18 | ||
7308 30 00 | Doors, windows and their frames and thresholds for doors | Free | 18 | ||
7308 40 00 | Equipment for scaffolding, shuttering, propping or pit-propping | Free | 18 | ||
7308 90 | Other: | Steel tubes for structural purposes must conform to IS 1161 | |||
7308 90 10 | Beams, channels, pillars and girders prepared for use in structures | Free | 18 | ||
7308 90 20 | Drop rods | Free | 18 | ||
7308 90 30 | Hatchway, rails and bulkheads for ships or boats and parts of hull | Free | 18 | ||
7308 90 40 | Galvanised tension bars | Free | 18 | ||
7308 90 50 | Structures and super structures for mining | Free | 18 | ||
7308 90 60 | Truss rods | Free | 18 | ||
7308 90 70 | Tubular steel poles for electric transmission and distribution lines | Free | 18 | ||
7308 90 90 | Other | Free | 18 | ||
7309 | RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT | ||||
7309 00 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 L, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment: | ||||
7309 00 10 | Galvanized iron tanks | Free | 18 | ||
7309 00 20 | Galvanized iron barrels and drums | Free | 18 | ||
7309 00 30 | Pressed steel tanks | Free | 18 | ||
7309 00 40 | Pressure vessels | Free | 18 | ||
7309 00 90 | Other | Free | 18 | ||
7310 | TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT | ||||
7310 10 | Of a capacity of 50 l or more: | ||||
7310 10 10 | Tin plate containers | Free | 18 | ||
7310 10 20 | Trunks and cases | Free | 18 | ||
7310 10 90 | Other | Free | 18 | ||
Of a capacity of less than 50 l: | |||||
7310 21 | Cans which are to be closed by soldering or crimping: | ||||
7310 21 10 | Tin plate containers | Free | 18 | ||
7310 21 90 | Other | Free | 18 | ||
7310 29 | Other: | ||||
7310 29 10 | Tin plate containers | ||||
7310 29 20 | Trunks and cases | Free | 18 | ||
7310 29 90 | Other | Free | 18 | ||
7311 | CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF IRON OR STEEL | ||||
7311 00 | Containers for compressed or liquefied gas, of iron or steel: | ||||
7311 00 10 | Liquefied petroleum gas (LPG) cylinder | Free | LPG containers for automotive use must conform to IS 14899, Welded low carbon steel gas cylinder exceeding 5 litre water capacity for low pressure liquefiable gases Part 1 Cylinders for liquefied petroleum gas (LPG) must conform to IS 3196(Pt 1) | 18 | |
7311 00 20 | Low pressure cylinder (working pressure upto 35.2 kg/sq.cm other than LPG) | Free | Welded low carbon steel cylinders exceeding 5 litre Water capacity for low pressure liquefiable gases Part 4 Cylinders for toxic and corrosive gases must conform to IS 3196 (Part 4) and | 18 | |
Welded low carbon steel gas cylinder exceeding 5-litre water capacity for low pressure | |||||
liquefiable gases Part 2 Cylinders for liquefiable gases other than LPG must conform to IS 3196(Pt 2) | |||||
7311 00 30 | High pressure cylinder (working pressure exceeding 35.2 kg/sq.cm) | Free | Welded low carbon steel gas cylinder for low pressure liquefiable gases not exceeding 5 litre water capacity must conform to IS 7142 and Refillable Seamless steel gas cylinders Part 1 Normalized steel cylinders must conform to IS 7285 (Part 2). | 18 | |
7311 00 90 | Other | Free | Welded and seamless steel dissolved acetylene gas cylinders must conform to IS 7312. | 18 | |
7312 | STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS AND THE LIKE, OF IRON OR STEEL, NOT ELECTRICALLY INSULATED | ||||
7312 10 | Stranded wire, ropes and cables: | ||||
7312 10 10 | Wire ropes, black | Free | 18 | ||
7312 10 20 | Wire ropes, galvanised | Free | 18 | ||
7312 10 30 | Stranded wire | Free | Specification for uncoated stress relieved low relaxation seven ply strand for pre- stressed concrete must conform to IS 14268 and uncoated | 18 | |
stress relieved strand for Pre-stressed concrete must conform to IS 6006. | |||||
7312 10 90 | Other | Free | 18 | ||
7312 90 00 | Other | Free | 18 | ||
7313 | BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING, OF IRON OR STEEL | ||||
7313 00 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel: | ||||
7313 00 10 | Barbed wire | Free | 18 | ||
7313 00 20 | Twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing | Free | 18 | ||
7314 | CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING AND FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON OR STEEL | ||||
Woven cloth: | |||||
7314 12 00 | Endless bands for machinery, of stainless steel | Free | 18 | ||
7314 14 | Other woven cloth, of stainless steel: | ||||
7314 14 10 | Wire gauze (wire cloth, wire mesh) | Free | 18 | ||
7314 14 90 | Other | Free | 18 | ||
7314 19 | Other: | ||||
7314 19 10 | Wire gauze (wire cloth, wire mesh) | Free | 18 | ||
7314 19 90 | Other | Free | 18 | ||
7314 20 | Grill, netting and fencing, welded at the intersection, of wire with a maximum cross- sectional dimension of 3mm or more and having a mesh size of 100 cm2 or more: | ||||
7314 20 10 | Wire netting | Free | 18 | ||
7314 20 90 | Other | Free | 18 | ||
Other grill, netting and fencing, welded at the intersection: | |||||
7314 31 00 | Plated or coated with zinc | Free | 18 | ||
7314 39 00 | Other | Free | 18 | ||
Other cloth, grill, netting and fencing: | |||||
7314 41 | Plated or coated with zinc: | ||||
7314 41 10 | Wire netting | Free | 18 | ||
7314 41 90 | Other | Free | 18 | ||
7314 42 | Coated with plastics: | ||||
7314 42 10 | Wire netting | Free | 18 | ||
7314 42 90 | Other | Free | 18 | ||
7314 49 | Other: | ||||
7314 49 10 | Wire netting | Free | 18 | ||
7314 49 90 | Other | Free | 18 | ||
7314 50 00 | Expanded metal | Free | 18 | ||
7315 | CHAIN AND PARTS THEREOF, OF IRON OR STEEL | ||||
Articulated link chain and parts thereof: | |||||
7315 11 00 | Roller chain | Free | 18 | ||
7315 12 | Other chain: | ||||
7315 12 10 | Lifting and hoisting chain | Free | 18 | ||
7315 12 20 | Ship chain | Free | 18 | ||
7315 12 90 | Other | Free | 18 | ||
7315 19 00 | Parts | Free | 18 | ||
7315 20 00 | Skid chain | Free | 18 | ||
Other chain: | |||||
7315 81 00 | Stud link | Free | 18 | ||
7315 82 00 | Other, welded link | Free | 18 | ||
7315 89 00 | Other | Free | 18 | ||
7315 90 00 | Other parts | Free | 18 | ||
7316 | ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON OR STEEL | ||||
7316 00 | Anchors, grapnels and parts thereof, of iron or steel: | ||||
7316 00 10 | Anchors and grapnels | Free | 18 | ||
7316 00 90 | Parts | Free | 18 | ||
7317 | NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF HEADING 8305) AND SIMILAR ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER | ||||
7317 00 | Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: | ||||
Nails: | |||||
7317 00 11 | For animal shoes | Free | 12 | ||
7317 00 12 | For fixing heel strips and toe plates | Free | 18 | ||
7317 00 13 | Wire nails | Free | 18 | ||
7317 00 19 | Other | Free | 18 | ||
Spikes: | |||||
7317 00 21 | Dog spikes | Free | 18 | ||
7317 00 29 | Other | Free | 18 | ||
7317 00 30 | Tacks | Free | 18 | ||
Other: | |||||
7317 00 91 | Staples, other than in strips, and drawing pins | Free | 18 | ||
7317 00 99 | Other | Free | 18 | ||
7318 | SCREWS, BOLTS, NUTS, COACH- SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR STEEL | ||||
Threaded articles: | |||||
7318 11 | Coach screws: |