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GST Rate & HSN Code for Iron and steel | IndiaFIlings Last updated: December 25th, 2023 5:29 PM

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: