GST Rate And HSN Code For Articles Of Iron Or Steel And Other Cast
Articles Of Iron/Steel / Tubes, Pipes & Hollow Profiles, Of Cast Iron, Screws,
Bolts, Nuts
Introduction:
Iron
and steel products form the backbone of the infrastructure and manufacturing
sector. To maintain uniformity in taxation, the Goods and Services Tax (GST)
regime has classified these items under Chapter 73 of the GST Tariff,
titled “Articles of Iron or Steel”.
This chapter covers a
wide range of products such as tubes and pipes, containers, wire, fencing
materials, screws, bolts, nails, stoves, utensils, sanitary ware, and other
cast articles. Since these goods are widely used in construction, engineering,
transport, domestic utility, and heavy industries, it is crucial to understand
their applicable GST rates.
In this article, we
provide a comprehensive HSN-wise GST rate chart for Chapter 73, along
with exemptions and special provisions.
GST Rates
on Articles of Iron or Steel (Chapter 73)
|
HSN
Code
|
Description
of Goods
|
Unit
|
CGST
|
SGST
/ UTGST
|
IGST
|
Comp.
Cess
|
|
7301
|
Sheet
piling of iron/steel, welded angles, shapes & sections
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7302
|
Railway
/ tramway track construction material (rails, sleepers, fish plates, chairs
etc.)
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7303
|
Tubes,
pipes & hollow profiles, of cast iron
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7304
|
Tubes,
pipes & hollow profiles, seamless, of iron/steel
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7305
|
Other
tubes & pipes (longitudinally welded, galvanised/non-galvanised, casing
for drilling, etc.)
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7306
|
Other
tubes, pipes & hollow profiles (riveted, open seam, welded etc.)
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7307
|
Tube
or pipe fittings (couplings, elbows, sleeves etc.)
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7310
|
Tanks,
casks, drums, cans, boxes (iron/steel, < 300L capacity, not fitted with
mechanical equipment)
|
U
|
9%
|
9%
|
18%
|
Nil
|
|
7311
|
Containers
for compressed or liquefied gas (cylinders, LPG cylinders, pressure
containers etc.)
|
U
|
9%
|
9%
|
18%
|
Nil
|
|
7312
|
Stranded
wire, ropes, cables, plaited bands of iron/steel
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7313
|
Barbed
wire, twisted hoop or flat wire, fencing materials
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7314
|
Cloth,
grill, netting, fencing, expanded metal, etc.
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7315
|
Chain
& parts thereof (iron/steel)
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7316
|
Anchors,
grapnels and parts thereof
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7317
|
Nails,
tacks, staples, drawing pins (iron/steel, except copper-headed)
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7318
|
Screws,
bolts, nuts, coach screws, rivets, cotters, washers, spring washers, etc.
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7319
|
Sewing
needles, knitting needles, safety pins, etc.
|
U
|
6%
/ 9%
|
6%
/ 9%
|
12%
/ 18%
|
Nil
|
|
7320
|
Springs
and leaves for springs
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7321
|
Stoves,
ranges, cookers, barbecues, braziers, gas-rings, plate warmers (iron/steel)
|
U
|
6%
/ 9%
|
6%
/ 9%
|
12%
/ 18%
|
Nil
|
|
7322
|
Radiators,
air heaters, hot air distributors (iron/steel)
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7323
|
Table,
kitchen, household articles, utensils, scouring pads, gloves etc.
|
U
|
6%
/ 9%
|
6%
/ 9%
|
12%
/ 18%
|
Nil
|
|
7324
|
Sanitary
ware & parts thereof (iron/steel)
|
U
|
9%
|
9%
|
18%
|
Nil
|
|
7325
|
Other
cast articles of iron/steel (grinding balls, mill articles etc.)
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7326
|
Other
articles of iron/steel (forged/stamped, but not worked further)
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7326
11 00
|
Grinding
balls & similar articles for mills
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7326
19
|
Other
for automobiles & earth moving equipment
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7326
20
|
Articles
of iron/steel wire (tyre bead wire rings for cycles/rickshaws etc.)
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7326
90
|
Other
(belt lacing, fasteners, drain covers, enamelled ware, stainless steel
manufactures, clad metal, ship parts etc.)
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7326
90 99
|
Other
(general)
|
Kg
|
6%
/ 9%
|
6%
/ 9%
|
12%
/ 18%
|
Nil
|
|
7326
90 91
|
Shanks
|
Kg
|
9%
|
9%
|
18%
|
Nil
|
|
7326
90 99
|
Artware
of iron (handicraft goods)*
|
Kg
|
6%
|
6%
|
12%
|
Nil
|
Note: The
56th GST Council Meeting (September 2025) has brought major GST rate
reductions for several essential and household-use products under this
chapter. The aim is to reduce the tax burden on common-use goods like
utensils, boxes, stoves, and handicraft items.
Note:
Revised GST Rates (Effective Post-56th GST Council Meeting)
|
S.
No.
|
HSN
Code
|
Description
|
Earlier
GST Rate
|
Revised
GST Rate
|
|
268
|
7310
or 7326
|
Mathematical
boxes, geometry boxes, colour boxes
|
12%
|
5%
|
|
269
|
7310,
7323, 7612, 7615
|
Milk
cans made of Iron, Steel, or Aluminium
|
12%
|
5%
|
|
270
|
7317
|
Animal
shoe nails
|
12%
|
5%
|
|
271
|
7319
|
Sewing
needles
|
12%
|
5%
|
|
272
|
7321
or 8516
|
Solar
cookers
|
12%
|
5%
|
|
273
|
7321
|
Kerosene
burners, kerosene stoves & wood burning stoves (iron/steel)
|
12%
|
5%
|
|
274
|
7323
|
Table,
kitchen or other household articles of iron & steel; utensils
|
12%
|
5%
|
|
275
|
7326
90 99
|
Handicraft
– Artware of iron
|
12%
|
5%
|
Special Notes &
Exemptions
1. Handicraft
Goods
o Handicraft
articles made of iron/steel predominantly by hand are taxed at a concessional
rate of 12% (6% CGST + 6% SGST).
o Covered
under Notification No. 21/2018-C.T. (Rate), dated 26-07-2018.
2. General
Exemptions
o Exemption
to small taxpayers with turnover up to ₹40 lakhs / ₹20 lakhs / ₹10 lakhs (as
per State).
o Supplies
to Canteen Stores Department (CSD) & UNO agencies enjoy concessional or nil
rates.
o Export
supplies, SEZ supplies, and supplies to diplomatic missions are eligible for
zero/concessional tax.
Disclaimer:
The GST rates provided above are updated to the best of our information.
However, there may be variations arising from subsequent government updates.
GSTVidhi shall not be held responsible for any inadvertent errors or
discrepancies. For confirmation of the "Effective Date" of GST or
cess rates, users are advised to refer to the official CBIC website.
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