HSN Code 7308 refers to "Structures and parts of structures e.g., 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 (excluding prefabricated buildings of heading 9406)." This classification code is essential for identifying structural components and related items for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 7308 include steel beams, iron columns, roofing sheets, and structural tubes. Additionally, the GST rate for structures and parts of structures under this code supports accurate trade compliance.