Iron HSN Code: Understanding HSN Classifications for Iron Products
Iron and steel products are used in construction, machinery, household items and many other everyday applications. Bars, rods, pipes and scrap are common iron products in trade.
To use the iron HSN code correctly and charge GST without mistakes, traders, fabricators and manufacturers need to understand how iron products are classified under HSN and which GST rates usually apply after the changes from 22 September 2025.
What Is the Iron HSN Code?
Under GST, iron and steel items are classified in the iron and steel chapter of the tariff. This chapter covers everything from basic iron in semi finished forms to bars, rods, sheets, pipes and scrap.
There is no single HSN code for iron. Primary iron and semi finished steel fall under one group of headings, while bars and rods, pipes and ferrous scrap fall under their own specific headings within the same chapter.
In practice, most businesses use a few common iron HSN families for day to day billing and then manage product size, grade and shape through their own item codes linked to these HSN families.
Key Iron HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 7206 | Iron and non alloy steel in ingots and other primary forms | Basic iron for rolling and further processing | 18% |
| 7214 | Bars and rods of iron and non alloy steel | Construction iron rods and rounds | 18% |
| 7306 | Other tubes, pipes and hollow profiles of iron or steel | Iron and steel pipes used in plumbing and structures | 18% |
| 7204 | Ferrous waste and scrap | MS scrap and iron scrap from old structures and machinery | 18% |
| 8515 | Electric machines and apparatus for soldering and welding | Soldering irons and similar hand devices | 18% |
HSN Code for Iron Rods, Pipes, and Scrap
Iron rods used in construction and fabrication are usually classified in the bars and rods heading in the iron and steel chapter. This heading covers straight length bars and rods of iron and non alloy steel used for reinforcement and general fabrication work.
Iron and steel pipes are normally classified in the tubes and pipes headings in the same chapter. One heading covers seamless pipes used in pressure and industrial lines and another heading covers welded and other pipes used in plumbing, scaffolding and structural work.
Iron scrap and MS scrap are generally classified under the ferrous scrap heading. This heading covers scrap from old structures, plates, rods and machinery that will be remelted or re processed in steel plants and foundries.
Soldering irons and similar electric tools used to join metal are not treated as basic iron products. They are usually classified with electric soldering and welding apparatus in the electrical machinery chapter, even though they are made using iron and steel parts.
GST on Iron Products and HSN Code Classification
Under the three slab GST structure that applies from 22 September 2025, iron products like rods, pipes and scrap are generally kept in the standard 18% slab. They are not treated as essential food items and they are not placed in the 40% slab that is reserved for sin and luxury goods.
This means that iron rods used in construction, iron and steel pipes used in plumbing and fabrication, and MS and iron scrap sold to recyclers and foundries normally attract 18% GST under their iron and scrap HSN codes. Only a specific notification can give a different rate for a special item or sector.
For correct billing, businesses map each iron product in their accounting software to the right iron HSN family, such as bars and rods, pipes or ferrous scrap, and set the GST rate at 18%. Invoices then show the iron HSN code, product description, quantity and tax clearly for the buyer.
During GST return filing, outward supplies of iron products are reported HSN wise. When rods, pipes, scrap and other iron items are recorded with the correct HSN codes and GST rates, it becomes easier to match returns with e way bills and purchase records and to claim input tax credit without disputes.
Conclusion
The iron HSN code system places primary iron, bars and rods, pipes and scrap in different headings within the iron and steel chapter, while tools like soldering irons are classified in the electrical machinery chapter.
Since iron products are standard industrial and construction materials, they usually carry 18% GST under their HSN codes after the changes from 22 September 2025. When traders and manufacturers link every rod, pipe, scrap lot and iron product to the correct HSN family and apply the right GST rate in invoices and returns, they keep compliance smooth and reduce the risk of classification mistakes and penalties.
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
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What is the HSN code for iron in India?
There is no single code for all iron products. Primary iron and semi finished steel, bars and rods, pipes and scrap all fall under different headings in the iron and steel chapter, and each group has its own HSN family for GST classification.
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What is the GST rate for iron under HSN code?
Iron products such as iron rods, steel pipes and ferrous scrap generally attract 18% GST under their HSN codes after the three slab structure that started from 22 September 2025, unless a special notification fixes a different rate for a specific product.
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How are iron rods, pipes, and scrap classified under HSN code?
Iron rods are usually classified under the bars and rods heading, iron and steel pipes under the tubes and pipes headings and iron scrap under the ferrous waste and scrap heading. Each type follows its own HSN family within the iron and steel chapter.
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How does the GST apply to iron products like scrap and rods?
GST on iron rods and scrap is usually charged at 18% on the taxable value. Suppliers show the correct HSN code and GST amount on invoices, and buyers can claim input tax credit on these iron products when they are used for business or project work.
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What is the GST rate for iron pipes under HSN code?
Iron and steel pipes used in plumbing and structural work generally fall under the tubes and pipes headings and carry 18% GST. This standard rate applies unless a special exemption or concessional entry covers a specific pipe product.