MS Angle HSN Code for GST Filing
MS angles are widely used in construction, fabrication, tower work, sheds and machinery support structures. Traders, stockists and fabricators buy and sell different sizes and thicknesses of mild steel angles every day.
To apply GST correctly on these supplies, it is important to know the correct MS angle HSN code, understand how steel angles are grouped under the iron and steel chapter and see how the current GST slabs of 5%, 18% and 40% from 22 September 2025 generally apply to structural steel products.
How Mild Steel Angles Are Classified Under HSN Code?
Under GST, mild steel angles normally fall in the family that covers angles, shapes and sections of iron or non alloy steel. This family is meant for rolled or drawn steel products that have an L shape, T shape or other defined profile and are used as structural members.
MS channels and beams often fall in related entries within the same chapter for iron and steel sections. The exact sub classification can depend on whether the product is an angle, channel or beam and on its cross section, but they usually remain within the same broad structural steel group.
Key MS Angle and Structural Steel HSN Codes with Indicative GST Treatment after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 7216 | MS angles | Equal and unequal mild steel angles for structures | 18% |
| 7216 | MS channels | C channels and U channels of non alloy steel | 18% |
| 7216 | MS beams and sections | Joists, beams and structural sections | 18% |
What Influences GST Rate on MS Angles and Steel Sections?
Structural steel items like MS angles, channels and beams are generally treated as standard goods and placed in the 18% slab under the present three slab GST system. This rate usually applies whether the sections are used in buildings, towers, machinery frames or general fabrication.
The GST rate for MS angles is normally not based on the project type but on the tariff classification. Unless a specific notification gives a concession for a particular use or scheme, MS angles and similar sections continue in the standard iron and steel slab of 18%.
If the sections are cleared as part of a composite supply under a works contract, the overall contract may follow a service rate instead. In such cases, the MS angle value is built into the works contract value and does not get billed separately as a supply of goods.
How to Identify the Correct HSN Code for MS Angle Products?
To identify the correct HSN code for MS angles, first confirm that the product is a rolled or drawn mild steel section with a clear L profile that is sold as a standard structural member. Check the material test certificate or mill marking to ensure it is non alloy steel and not a special stainless or alloy grade.
Customised MS angles that are cut to length, drilled or punched for a particular job generally remain in the same structural steel HSN family as long as their basic nature as an angle section does not change. Simple cutting, drilling or punching does not create a new product for classification.
If the angle is part of a fabricated item such as a ready made frame or bracket assembly, the classification may move to the heading for finished fabricated articles. In that case, the complete item description and main use decide the HSN code rather than the angle section alone.
When MS Angles Fall Under a Different Steel HSN Category?
MS angles sold as scrap or melting scrap may move to the scrap families for iron and steel rather than stay in the structural section family. This happens when the angles are no longer fit for use as structural members and are sold mainly for recovery of metal.
When MS angles are supplied as part of a prefabricated building, tower or structural kit, the classification can shift to headings that cover prefabricated structures or complete articles. In such cases, the invoice and contract usually describe the supply as a finished structure instead of loose angles.
For GST filing, it is important to use the same HSN code on purchase and sale entries for similar MS angle items so that the HSN wise summary in returns matches the books. Any change in category, such as moving from prime sections to scrap, should be reflected clearly in the item master.
Conclusion
MS angle HSN code classification keeps mild steel angles, channels and beams within the iron and steel sections chapter, usually in the family for angles, shapes and sections of non alloy steel. Under the current GST structure after 22 September 2025 these items typically attract 18% as standard structural steel goods.
By identifying whether a supply involves prime sections, scrap or fabricated structures, choosing the correct HSN code and fixing the right GST rate in the item master, traders and fabricators can issue correct invoices, support smooth input tax credit and avoid disputes during GST scrutiny.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
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What is the HSN code for MS angle?
MS angles used as structural sections are generally classified in the family that covers angles, shapes and sections of iron or non alloy steel, which includes equal and unequal angle sections.
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Do MS channels and beams share the same HSN code?
MS channels and beams usually fall in related entries within the same structural steel chapter. They are grouped with angles and other sections as iron and steel profiles meant for construction and fabrication.
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How does GST apply to MS angle products?
MS angles are normally treated as standard structural steel goods that attract 18% GST under the current three slab system, unless a specific notification provides a different rate for a particular supply.
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Are customised MS angles classified differently?
Customised angles that are simply cut, drilled or punched for a project generally remain in the same structural steel HSN family. Only when they become part of a distinct fabricated article can the classification change.
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How to file MS angle HSN code properly under GST?
Set the correct HSN code and GST rate for MS angles in the item master, use these details on all purchase and sale invoices and let your accounting software generate HSN wise summaries that flow into GSTR one for accurate reporting.