Bolt HSN Code: Classification for Hex and Structural Bolts
Bolts are one of the most common fasteners used in construction, machinery, automobiles and metal fabrication. They are used along with nuts and washers to hold two or more parts tightly together. For GST billing, it is very important to use the correct HSN code for bolts so that tax is charged properly and input tax credit can be claimed without issues.
Under GST, most iron and steel bolts, nuts and similar fasteners are classified under HSN 7318. These products generally attract 18 % GST, unless a special notification gives a different rate for a specific category. Using the right bolt HSN code on tax invoices helps traders, hardware stores and manufacturers keep their records clean and avoid disputes during assessments.
What is the HSN Code for Bolts?
For standard iron or steel bolts, including hex head bolts, machine bolts and structural bolts, the common classification is HSN 7318. This heading covers screws, bolts, nuts, coach screws and similar fasteners made of iron or steel. When you buy or sell these items, you should mention HSN 7318 and charge GST at the applicable rate, which is usually 18 %.
Bolt HSN Code and GST Rate Table
| Product type | HSN code | Product description | GST rate |
|---|---|---|---|
| Hex bolts (iron or steel) | 7318 | Standard hex head bolts used in construction, machines and fabrication jobs. | 18% |
| Stainless steel bolts | 7318 | Corrosion resistant stainless bolts used in food, chemical and outdoor applications. | 18% |
| Structural bolts | 7318 | High strength bolts used for structural steel, bridges and heavy fabrication. | 18% |
These HSN details are general in nature. Traders should always match the exact description of their products with the tariff to avoid mistakes.
How Hex Bolts and Stainless Bolts Are Classified under HSN
Hex bolts and stainless steel bolts are both covered in the same broad heading for iron and steel fasteners. Even though stainless steel has different properties from normal mild steel, the tariff still groups them under HSN 7318 as long as their basic use is to fasten parts using a matching nut. Invoices can clearly mention the material, such as “Stainless steel hex bolt, HSN 7318, GST 18 %” to avoid confusion.
If bolts are supplied as part of a full kit, such as a machine assembly or a furniture set, sometimes the classification may follow the main item instead of the individual bolt. However, when bolts are supplied as separate goods from a hardware store or wholesaler, using HSN 7318 is usually appropriate.
The HSN Code for Structural Bolts
Structural bolts are heavy duty bolts used in steel structures, columns, beams and bridges. These bolts are designed to carry high loads and often used with special nuts and washers. Even though they are specialised, they still fall under the same HSN group for bolts, that is HSN 7318. The GST rate for structural bolts is generally 18 % unless a special concession is given.
While billing structural bolts, it is useful to mention their grade, size and coating (for example 8.8 grade, hot dipped galvanized) in the description along with the HSN code. This helps engineers, builders and auditors easily understand what has been supplied.
GST on Bolt Products
In most cases, bolt products are taxed at 18 % GST. The tax is charged on the transaction value of the goods, including any packing and forwarding charges that form part of the price. Buyers who use bolts in their registered business can claim input tax credit on this GST amount, subject to the general rules of the GST law.
Dealers should show the HSN code, quantity, unit price, taxable value and GST amount clearly on their tax invoice. If bolts are exported, they are usually treated as zero rated supplies, and the exporter can claim refund of the input tax credit, provided all documentation is in order.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
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What is the HSN code for hex bolts?
The common HSN code for hex bolts made of iron or steel is 7318. This heading covers most standard bolts, screws and nuts used in construction and machinery.
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Are stainless bolts classified separately under HSN?
No. Stainless steel bolts are usually also classified under HSN 7318, because the heading covers bolts made of iron or steel, including stainless steel. The invoice description should clearly mention that the material is stainless.
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How does GST apply to bolt products?
Bolt products normally attract 18 % GST on their transaction value. Registered buyers can claim input tax credit on this tax when the bolts are used for business purposes.
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Can the type of bolt, such as structural or regular, affect its HSN classification?
Different types of bolts, such as regular hex bolts and structural bolts, are generally grouped under the same HSN 7318. The type of bolt does not normally change the HSN code, but it should be mentioned in the invoice description.
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Are bolts used in construction or automotive industries categorized differently?
Bolts supplied as spare parts or as general fasteners for construction or automotive use are usually classified under HSN 7318. When bolts form part of a finished machine or vehicle, the classification may follow the main item rather than the bolt itself.