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.
HSN Code and GST Rate for Common MS Channel Products
| Product name | HSN code | Product description | GST rate |
|---|---|---|---|
| Standard hot rolled MS channel | 7216 | Mild steel C or U channels used for structural frames, sheds and general fabrication. | 18% |
| Light weight MS channel sections | 7216 | Thinner mild steel channels used for partitions, racking and light duty structures. | 18% |
| Heavy duty MS channels for industrial use | 7216 | Heavier channels used in factory structures, platforms and machinery supports. | 18% |
| Galvanised steel channels | 7216 | Steel channels coated with zinc for corrosion resistance in outdoor and industrial use. | 18% |
Note: The HSN codes and GST rates shown above are indicative. Businesses should always confirm the exact 6 digit or 8 digit HSN and the current GST rate from the latest notifications and tariff schedule before issuing invoices or filing their GST returns.
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.
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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.