MS Channel HSN Code: Classification for Mild Steel Channels
Mild steel (MS) channels are widely used in construction, fabrication, racking systems and structural frames. They form part of the basic steel sections that support roofs, sheds, machinery platforms and many other structures. Under GST, MS channels must be reported with the correct HSN code and GST rate so that input tax credit and tax liability remain accurate.
In the GST tariff, MS channels are generally covered under Chapter 72, which deals with iron and steel products. Rolled steel sections such as angles, shapes and sections are usually classified under heading 7216. The exact 6 digit or 8 digit HSN depends on the shape, cross section and whether the product is hot rolled, cold formed or further worked.
What is the HSN code for mild steel channels?
Standard mild steel channels supplied as hot rolled sections for construction and fabrication are normally classified under HSN heading 7216. This heading covers iron or non alloy steel angles, shapes and sections, including C channels, U channels and similar profiles. For GST, taxpayers should choose the correct 6 digit or 8 digit code under 7216 that best matches the dimensions and type of section supplied.
What is the HSN Code for MS Channels?
MS channels that are sold as standard structural steel sections for use in buildings, sheds or machinery supports are normally covered under heading 7216. When preparing invoices, the same HSN must appear on the invoice, e way bill and returns so that turnover can be easily reconciled during scrutiny or audit.
Are MS channels used in construction classified separately under HSN?
Generally, MS channels retain their classification under 7216 even when they are used in construction projects. However, once they are fabricated into complete structures or assembled items, the classification may shift to another heading depending on the new finished product. For pure supply of channels as steel sections, heading 7216 is normally used.
How are mild steel channels classified under HSN?
Mild steel channels are classified based on their cross sectional shape, dimensions and whether they are hot rolled or cold formed. The tariff distinguishes between equal and unequal sections and can also specify whether the product is further worked. The commercial description on the invoice should match the HSN description to avoid disputes.
How does GST apply to MS channel products?
Most MS channels and similar rolled steel sections fall under the standard GST slab. After the GST rate changes effective from 22 September 2025, many iron and steel products including channels are taxed at 18 percent. Export of steel sections is normally zero rated, but domestic supplies to projects, traders and fabricators attract GST at the notified rate under heading 7216.
Can the thickness of the MS channel affect its HSN code classification?
Thickness and weight per metre mainly influence which commercial category the channel falls under, but the basic heading usually remains 7216 for rolled steel sections. However, very light or specially shaped sections may fall under more specific sub headings. Because of this, it is good practice to keep the mill test certificate, size chart and product catalogue on record to support the chosen HSN.
How are MS channels used in structural works categorized under HSN?
Where MS channels are supplied as standard sections for structural work, they are classified under heading 7216. If they are part of a fully fabricated structure or machinery where the steel section is no longer the main product, the classification may move to the heading for the finished structure or machine. For GST filing, the HSN chosen must reflect how the product is actually supplied on the invoice.
MS Channel HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 15 | Guide to HSN Section 15 | BASE METAL & ARTICLES OF BASE METAL |
Chapter Classification
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 72161000 | Stainless Steel Bars and Rods | 18% |
| 72162100 | L Sections (<80mm) | 18% |
| 72162200 | T Sections (< 80 mm) | 18% |
| 72163100 | U sections (height >= 80mm): U-Channel | 18% |
| 72163200 | I sections (height >= 80mm): I-Beam | 18% |
| 72163300 | H sections (height >= 80mm): H-Beam | 18% |
| 72164000 | Stainless Steel Wire | 18% |
| 72165000 | Other Hot-Rolled/Drawn/Extruded Angles/Shapes/Sections | 18% |
| 72166100 | Angles & Sections (Flat-Rolled) | 18% |
| 72166900 | Angles & Sections (Other Cold-Formed) | 18% |
| 72169100 | Cold-formed from flat rolled products | 18% |
| 72169910 | Other: Plated/coated with zinc | 18% |
| 72169920 | Coated with base metals other than zinc | 18% |
| 72169930 | Slotted angles and channels | 18% |
| 72169940 | Other| Other | Forged | 18% |
| 72169990 | Other Stainless Steel Products | 18% |
| 72281010 | High-Speed Steel Bright Bars | 18% |
| 72281090 | High Speed Steel| Bars, Rods | 18% |
| 72282000 | Bars and rods, of silico-manganese steel | 18% |
| 72283011 | Alloy Tool Steel Bars | 18% |
| 72283019 | Tin Flat-Rolled Products | 18% |
| 72283021 | Wire of other alloy steel of high speed steel | 18% |
| 72283022 | Spring Steel Bars | 18% |
| 72283023 | Sulphur Bearing Steel Bars | 18% |
| 72283024 | Tool and Die Steel Bars | 18% |
| 72283029 | Other Hot-Rolled/Drawn/Extruded Bars/Rods | 18% |
| 72284000 | Forged bars and rods | 18% |
| 72285010 | Engine Valve/Cold Heading Steel | 18% |
| 72285090 | Other Cold-Formed/Finished Other Steel Bars/Rods | 18% |
| 72286011 | Alloy tool steel bright bars | 18% |
| 72286012 | Other bars and rods : Bright bars : Other | 18% |
| 72286091 | Other bars and rods : Other : Lead bearing steel | 18% |
| 72286092 | Spring Steel Bars/Rods | 18% |
| 72286093 | Sulphur bearing steel | 18% |
| 72286094 | Other bars and rods : Other : Tool and die steel | 18% |
| 72286099 | Other Bars And Rods | Other | 18% |
| 72287011 | Hot-Rolled Steel Angles (≥80mm) | 18% |
| 72287012 | Hot-Rolled Steel Angles (<80mm) | 18% |
| 72287021 | Cold-Formed Steel Angles (≥80mm) | 18% |
| 72287022 | Angles & Sections (Cold-Formed, <80mm) | 18% |
| 72288010 | Hollow drill bars and rods : Of alloy steel | 18% |
| 72288020 | Forged non-alloy steel drill bar | 18% |
| 72288090 | Hollow drill bars and rods : Other | 18% |
| 73081000 | Bridges and Bridge Sections | 18% |
| 73082011 | Transmission Line Towers (Assembled or Not) | 18% |
| 73082019 | Lattice masts | 18% |
| 73082020 | Towers and lattice masts : Lattice masts | 18% |
| 73083000 | Doors, windows, frames, thresholds | 18% |
| 73084000 | Scaffolding, propping equipment | 18% |
| 73089010 | Beams, Channels, Pillars & Girders for Structures | 18% |
| 73089020 | Other : Drop rods | 18% |
| 73089030 | Hatchway, Rails & Bulkheads for Ships: Hull Parts | 18% |
| 73089040 | Other : Galvanised tension bars | 18% |
| 73089050 | Mining structures | 18% |
| 73089060 | Other : Truss rods | 18% |
| 73089070 | Tubular Steel Poles for Electric Transmission & Distribution Lines | 18% |
| 73089090 | Iron/Steel Structures & Structural Components | 18% |
* GST rates may vary based on the latest GST notifications
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 mild steel channels?
Mild steel channels are usually classified under heading 7216, which covers iron or non alloy steel angles, shapes and sections. The detailed sub heading depends on the dimensions and whether the section is hot rolled or cold formed.
-
Are MS channels used in construction classified separately under HSN?
No, the use in construction does not normally change the HSN. As long as the product is supplied as a steel section, the heading remains 7216. Only when the channels become part of a finished fabricated structure can the classification shift to another heading.
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How does GST apply to MS channel products?
Most MS channels attract GST at 18 percent under the revised GST slab system effective from 22 September 2025. The rate can still change through future notifications, so it is important to check the current rate linked to heading 7216 before billing large orders or long term contracts.
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Can the thickness of the MS channel affect its HSN code classification?
Thickness can influence which sub heading and commercial category a channel falls under, but the basic heading for rolled steel sections remains 7216 in most cases. Extremely specialised or fabricated sections may be classified differently, so the technical drawing and product brochure should always be checked.