HSN Code HSN Code

HSN Code and GST Rate for Iron and Steel Products

If you trade in iron and steel, you must use a unique HSN CODE for the iron and steel in your invoice as well as your GST return filing. In this article, we will help you identify which HSN code and what GST rate is applicable to the iron and steel product you are trading in.

Instead of going through this lengthy article that follows you can just use Vakilsearch’s GST rate finder tool to get the job done quicker, alternatively, you can also get in touch with our legal consultants for help finding the GST rate applicable to your iron and steel business. 

Before registering for GST, determine how much GST has to be paid using our GST calculator.

The HSN code and GST rate for iron and steel articles fall under Chapter 73 of GST. 

HSN Code and GST Rate

HSN Code Item Description GST Rate 
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 18
7301 20 Angles, shapes and sections:
7301 20 10 Steel slotted angles 18
7301 20 90 Other 18
7302 RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON OR STEEL, THE FOLLOWING: RAILS, CHECK-RAILS AND RACK RAILS, SWITCHBLADES, 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
7302 10 Rails:
7302 10 10 For Railways 18
7302 10 20 For Tramways 18
7302 10 90 Other 18
7302 30 00 Switchblades, crossing frogs, piont rods and other crossing pieces 18
7302 40 00 Fish-plates and sole plates 18
7302 90 Other: 18
7302 90 10 Material for joining or fixing rails 18
7302 90 90 Other 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 18
7303 00 20 Soil pipe 18
7303 00 30 Spun pipe 18
7303 00 90 Other 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 18
7304 11 20 Blanks for tubes and pipes 18
7304 11 90 Other 18
7304 19 Other:
7304 19 10 Tubes and pipes 18
7304 19 20 Blanks for tubes and pipes 18
7304 19 90 Other 18
  Casing, tubing and drill pipe, of a kind used in drilling for oil or gas:
7304 22 00 Drill pipe of stainless steel 18
7304 23 Other drill pipe:
7304 2310 Of iron 18
7304 23 90 Other 18
7304 24 00 Other, of stainless steel 18
7304 29 Other:
7304 29 10 Of iron 18
7304 29 90 Other 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 18
7304 31 19 Other 18
  Above 114.3 mm but up to 219.1 mm outer diameter:
7304 31 21 Of iron 18
7304 31 29 Other 18
  Above 219.1 mm diameter:
7304 31 31 Of iron 18
7304 31 39 Other 18
7304 39 Other: 18
  Up to 114.3 mm outer diameter:
7304 39 11 Of iron 18
7304 39 19 Other 18
  Above 114.3 mm but up to 219.1 mm outer diameters:
7304 39 21 Of iron 18
7304 39 29 Other 18
  Above 219.1 mm diameter:
7304 39 31 Of iron 18
7304 39 39 Other 18
  Other, circular cross-section, of stainless steel:
7304 41 00 Cold-drawn or cold-rolled (cold-reduced) 18
7304 49 00 Other 18
  Other, of circular cross-section, of alloy steel:
7304 51 Cold- drawn or cold rolled (cold reduced):
7304 51 10 Up to 114.3 mm diameter 18
7304 51 20 Above 114.3 mm but up to 219.1 mm outer diameter 18
7304 51 30 Above 219.1 mm outer diameter 18
7304 59 Other:
7304 59 10 Up to 114.3 mm diameter 18
7304 59 20 Above 114.3 mm but up to 219.1 mm outer diameter 18
7304 59 30 Above 219.1 mm outer diameter 18
7304 90 00 Other 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 18
7305 11 19 Other 18
  Non-galvanised pipes:
7305 11 21 Of iron 18
7305 11 29 Other 18
7305 12 Other, longitudinally welded:
  Galvanised pipes:
7305 12 11 Of iron 18
7305 12 19 Other 18
  Non-galvanised pipes:
7305 12 21 Of iron 18
7305 12 29 Other 18
7305 19 Other:
  Galvanised pipes:
7305 19 11 Of iron 18
7305 19 19 Other 18
  Non-galvanised (black) pipes:
7305 19 21 Of iron 18
7305 19 29 Other 18
7305 20 Casing of a kind used in drilling for oil or gas:
7305 20 10 Of iron 18
7305 20 90 Other 18
  Other, welded:
7305 31 Longitudinally welded:
7305 31 10 Of iron 18
7305 31 90 Other 18
7305 39 Other:
7305 39 10 Of iron 18
7305 39 90 Other 18
7305 90 Other:
7305 90 10 High pressure hydroelectric conduits of steel 18
  ERW precision tubes:
7305 90 21 Of iron 18
7305 90 29 Other 18
  Other:
7305 90 91 Of iron 18
7305 90 99 Other 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 18
7306 19 Other:
  Galvanised pipes:
7306 19 11 Of iron 18
7306 19 19 Other 18
Non galvanised pipes:
7306 19 21 Of iron 18
7306 19 29 Other 18
  Casing and tubing of a kind used in drilling for oil or gas:
7306 21 00 Welded, of stainless steel 18
7306 29 Other:
7306 29 11 Of iron 18
7306 29 19 Other 18
7306 30 Other, welded, of circular cross- section, of iron or non-alloy steel:
7306 30 10 Of iron 18
7306 30 90 Other 18
7306 40 00 Other, welded, of circular cross-section, of stainless steel 18
7306 50 00 Other, welded, of circular cross-section, of other alloy steel 18
  Other, welded, of non-circular cross section:
7306 61 00 Of square or rectangular- cross-section 18
7306 69 00 Of other non-circular cross-section 18
7306 90 Other:
  ERW precision tubes:
7306 90 11 Of iron 18
7306 90 19 Other 18
7306 90 90 Other 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 18
7307 11 20 SG iron cast fittings 18
7307 11 90 Other 18
7307 19 00 Other 18
  Other, of stainless steel:
7307 21 00 Flanges 18
7307 22 00 Threaded elbows, bends and sleeves 18
7307 23 00 Butt welding fittings 18
7307 29 00 Other 18
  Other:
7307 91 Flanges:
7307 91 10 Galvanised 18
7307 91 90 Other 18
7307 92 Threaded elbows, bends and sleeves:
7307 92 10 Galvanised 18
7307 92 90 Other 18
7307 93 Butt welding fittings:
7307 93 10 Galvanised 18
7307 93 90 Other 18
7307 99 Other:
7307 99 10 Galvanised 18
7307 99 90 Other 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 18
7308 20 Towers and lattice masts:
  Towers, whether or not assembled:
7308 20 11 For transmission line 18
7308 20 19 Other 18
7308 20 20 Lattice masts 18
7308 30 00 Doors, windows and their frames and thresholds for doors 18
7308 40 00 Equipment for scaffolding, shuttering, propping or pit-propping 18
7308 90 Other:
7308 90 10 Beams, channels, pillars and girders prepared for use in structures 18
7308 90 20 Drop rods 18
7308 90 30 Hatchway, rails and bulkheads for ships or boats and parts of hull 18
7308 90 40 Galvanised tension bars 18
7308 90 50 Structures and super structures for mining 18
7308 90 60 Truss rods 18
7308 90 70 Tubular steel poles for electric transmission and distribution lines 18
7308 90 90 Other 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 18
7309 00 20 Galvanized iron barrels and drums 18
7309 00 30 Pressed steel tanks 18
7309 00 40 Pressure vessels 18
7309 00 90 Other 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 18
7310 10 20 Trunks and cases 18
7310 10 90 Other 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 18
7310 21 90 Other 18
7310 29 Other:
7310 29 10 Tin plate containers
7310 29 20 Trunks and cases 18
7310 29 90 Other 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 18
7311 00 20

Low-pressure cylinder (working pressure up to

35.2 kg/sq.cm other than LPG)

18
7311 00 30 High-pressure cylinders (working pressure exceeding 35.2 kg/sq.cm) 18
7311 00 90 Other 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 18
7312 10 20 Wire ropes, galvanised 18
7312 10 30 Stranded wire 18
7312 10 90 Other 18
7312 90 00 Other 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 18
7313 00 20 Twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing 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 18
7314 14 Other woven cloth, of stainless steel:
7314 14 10 Wire gauze (wire cloth, wire mesh) 18
7314 14 90 Other 18
7314 19 Other:
7314 19 10 Wire gauze (wire cloth, wire mesh) 18
7314 19 90 Other 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 18
7314 20 90 Other 18
Other grills, netting and fencing, welded at the intersection:
7314 31 00 Plated or coated with zinc 18
7314 39 00 Other 18
Other cloth, grill, netting and fencing:
7314 41 Plated or coated with zinc:
7314 41 10 Wire netting 18
7314 41 90 Other 18
7314 42 Coated with plastics:
7314 42 10 Wire netting 18
7314 42 90 Other 18
7314 49 Other:
7314 49 10 Wire netting 18
7314 49 90 Other 18
7314 50 00 Expanded metal 18
7315 CHAIN AND PARTS THEREOF, OF IRON OR STEEL
Articulated link chain and parts thereof:
7315 11 00 Roller chain 18
7315 12 Other chains:
7315 12 10 Lifting and hoisting chain 18
7315 12 20 Ship chain 18
7315 12 90 Other 18
7315 19 00 Parts 18
7315 20 00 Skid chain 18
  Other chains:
7315 81 00 Stud link 18
7315 82 00 Other, welded link 18
7315 89 00 Other 18
7315 90 00 Other parts 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 18
7316 00 90 Parts 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 12
7317 00 12 For fixing heel strips and toe plates 18
7317 00 13 Wire nails 18
7317 00 19 Other 18
  Spikes:
7317 00 21 Dog spikes 18
7317 00 29 Other 18
7317 00 30 Tacks 18
  Other:
7317 00 91 Staples, other than in strips, and drawing pins 18
7317 00 99 Other 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:
7318 11 10 Machine screws 18
7318 11 90 Other 18
7318 12 00 Other wood screws 18
7318 13 00 Screw hooks and screw rings 18
7318 14 00 Self-tapping screws 18
7318 15 00 Other screws and bolts, whether or not with their nuts or washers 18
7318 16 00 Nuts 18
7318 19 00 Other 18
  Non-threaded articles:
7318 21 00 Spring washers and other lock washers 18
7318 22 00 Other washers 18
7318 23 00 Rivets 18
7318 24 00 Cotters and cotter-pins 18
7318 29 Other:
7318 29 10 Circlips 18
7318 29 90 Other 18
7319 SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES, FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS AND OTHER PINS, OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED OR INCLUDED
7319 40 Safety pins and other pins: 18
7319 40 10 Safety pins 18
7319 40 90 Other pins 18
7319 90 00 Other 18
7320 SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL
7320 10 Leaf springs and leaves therefore:
Leaf spring:
7320 10 11 For motor vehicles 18
7320 10 12 For railways and tramways 18
7320 10 19 Other 18
7320 10 20 Leaves for springs 18
7320 20 00 Helical springs 18
7320 90 Other:
7320 90 10 Coil spring for railways, tramways 18
7320 90 20 Spring pins 18
7320 90 90 Other 18
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
Cooking appliances and plate warmers:
7321 11 For gas fuel or for both gas and other fuels:
7321 11 10 Cookers and kitchen stoves 28
7321 11 20 Other stoves 28
7321 11 90 Other 28
28
7321 12 For liquid fuel: 28
7321 12 10 Cookers and kitchen stoves 28
7321 12 20 Other stoves 28
7321 12 90 Other 28
7321 19 Other, including appliances for solid fuel:
7321 19 10 Cookers and kitchen stoves 28
7321 19 90 Other stoves and appliances 28
  Other appliances:
7321 81 00 For gas fuel or for both gas and other fuels 28
7321 82 00 For liquid fuel 28
7321 89 Other, including appliances for solid fuel:
7321 89 10 Clay tandoor (oven with iron or steel body and earthen grates) 28
7321 89 90 Other 28
7321 90 00 Parts 28
7322 RADIATORS FOR CENTRAL HEATING, NOT ELECTRICALLY HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR HEATERS AND HOT AIR DISTRIBUTORS (INCLUDING DISTRIBUTORS WHICH CAN ALSO DISTRIBUTE FRESH OR CONDITIONED AIR), NOT ELECTRICALLY HEATED, INCORPORATING A MOTOR-DRIVEN FAN OR BLOWER, AND PARTS THEREOF, OF IRON OR STEEL
  Radiators and parts thereof:
7322 11 00 Of cast iron 28
7322 19 00 Other 28
7322 90 Other:
7322 90 10 Air heaters and hot air distributors 28
7322 90 90 Parts of air heaters and hot air distributors 28
7323 TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF IRON OR STEEL
7323 10 00 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like: 18
  Other:
7323 91 Of cast iron, not enamelled:
7323 91 10 Pans 12
7323 91 90 Other 12
7323 92 00 Of cast iron, enamelled 12
7323 93 Of stainless steel:
7323 93 10 Pressure cookers 12
7323 93 90 Other 12
7323 94 Of iron (other than cast iron) or steel, enamelled:
7323 94 10 Ghamellas 12
7323 94 20 Utensils 12
7323 94 90 Other 12
7323 99 Other:
7323 99 10 Utensils of galvanised iron 12
7323 99 20 Other utensils 12
7323 99 90 Other 12
7324 SANITARY WARE AND PARTS THEREOF, OF IRON OR STEEL
7324 10 00 Sinks and wash basins, of stainless steel 28
  Baths:
7324 21 00 Of cast iron, whether or not enamelled 28
7324 29 00 Other 28
7324 90 00 Other, including parts 28
7325 OTHER CAST ARTICLES OF IRON OR STEEL
7325 10 00 Of non-malleable cast iron 18
  Other:
7325 91 00 Grinding balls and similar articles for mills 18
7325 99 Other:
7325 99 10 Of iron 18
7325 99 20 Of alloy steel 18
7325 99 30 Of stainless steel 18
  Other:
7325 99 91 Rudders for ships or boats 18
7325 99 92 Drain covers 18
7325 99 93 Plates and frames for sewage water or similar system 18
7325 99 99 Other 18
7326 OTHER ARTICLES OF IRON OR STEEL
  Forged or stamped, but not further worked:
7326 11 00 Grinding balls and similar articles for mills 18
7326 19 Other:
7326 19 10 For automobiles and Earthmoving equipment 18
7326 19 90 Other 18
7326 20 Articles of iron or steel wire:
7326 20 10 Tyre bead wire rings are intended for use in the manufacture of tyres for cycles and cycle- rickshaws 18
7326 20 90 Other 18
7326 90 Other:
7326 90 10 Belt lacing of steel 18
7326 90 20 Belt fasteners for machinery belts 18
7326 90 30 Drain covers, plates, and frames for sewages, water or similar system 18
7326 90 40 Enamelled iron ware 18
7326 90 50 Grinding media balls and cylpebs 18
7326 90 60 Manufactures of stainless steel 18
7326 90 70 Articles of clad metal 18
7326 90 80 Parts of ships, floating structures and vessels (excluding hull, propellers and paddle-wheels) 18
  Other:
7326 90 91 Shanks 18
7326 90 99 Other 18

Import Policy for Iron and Steel Products

Under ITC(HS) Code 7302, the import of used rails, including cut rails of all lengths, is “free,” provided that the following requirements are met:
When clearing goods with customs, the importer must provide the following documents:

Pre-shipment inspection certificate from any of the Inspection & Certification organisations listed in Appendix 2G, stating that the consignment was checked for radiation level and rails do not contain radiation level (gamma and neutron) in excess of natural background. The certificate must follow the format in ANF 2L of FTP(2015-20). The certificate must state both the maximum radiation level on the rails and the value of background radiation at that location;

A copy of the contract indicating that the shipment is free of any radioactively contaminated material. it was signed by the importer and exporter.

Also, Read:

About the Author

Bharathi Balaji, now excelling as the Research Taxation Advisor, brings extensive expertise in tax law, financial planning, and research grant management. With a BCom in Accounting and Finance, an LLB specialising in Tax Law, and an MSc in Financial Management, she specialises in optimising research funding through legal tax-efficient strategies and ensuring fiscal compliance.

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