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.
Book A Demo
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
MS Angle HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 84 |
| Chapter Title | Nuclear Reactors, Boilers & Machinery |
| Chapter Description | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8471 | Data processing machines & readers | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 84711000 | Line Printers | 18% |
| 84713010 | Portable Automatic Data Processing Machines (Personal Computers) | 18% |
| 84713090 | Other Portable Automatic Data Processing Machines | 18% |
| 84714110 | Micro Computers | 18% |
| 84714120 | Large/Main Frame Computers | 18% |
| 84714190 | X.25 Pads | 18% |
| 84714900 | Other Automatic Data Processing Machines: System Form | 18% |
| 84715000 | Processing Units Excluding Sub-headings 8471 41 and 8471 49 | 18% |
| 84716010 | Combined I/O Unit | 18% |
| 84716021 | Dot Matrix Printers | 18% |
| 84716022 | Letter Quality Daisy Wheel Printers | 18% |
| 84716023 | Laser Jet Printers | 18% |
| 84716024 | Graphic Printer | 18% |
| 84716025 | Automatic Data Processing Machines with Storage | 18% |
| 84716026 | Ink Jet Printers | 18% |
| 84716027 | Monitors (for ADP machines) | 18% |
| 84716029 | Other Data Processing Machines | 18% |
| 84716030 | Addressing Machines/Plate Embossing Machines | 18% |
| 84716040 | Keyboard | 18% |
| 84716050 | Scanners | 18% |
| 84716060 | Mouse | 18% |
| 84716090 | Other Input/Output Units | 18% |
| 84717010 | Storage Units | Floppy Disc Drives | 18% |
| 84717020 | Storage units : Hard disc drives | 18% |
| 84717030 | Storage units: Removable disc drives | 18% |
| 84717040 | Storage Units | Magnetic Tape Drives | 18% |
| 84717050 | Storage units : Cartridge tape drive | 18% |
| 84717060 | Storage Units | Cd-Rom Drive | 18% |
| 84717070 | Specialised Vehicles| Transport Vehicles | 18% |
| 84717090 | Storage Units | Other | 18% |
| 84718000 | Other units of automatic data processing machines | 18% |
| 84719000 | Parts for Automatic Data Processing Machines | 18% |
* GST rates may vary based on the latest GST notifications
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.
