MS Pipe HSN Code: Understanding HSN Classifications for MS Pipe Products
MS pipes are widely used in buildings, water supply lines, fabrication work and industrial projects across India. For every supplier, contractor and manufacturer, using the correct MS pipe HSN code is important so that GST is charged and reported correctly.
This guide explains the main MS pipe HSN code, how the eight digit codes work in practice, what GST rate applies to MS pipes and how manufacturers and traders use these codes while filing GST returns.
What Is the MS Pipe HSN Code?
In GST, goods are grouped using HSN codes that come from the Harmonised System of Nomenclature. These codes help keep the same tax treatment for similar goods all over India.
MS pipes are normally classified in chapter 73 , which covers articles of iron and steel. The main heading for many welded and seamless steel pipes is 7306. This heading covers other tubes, pipes and hollow profiles of iron or steel that are not cast iron pipes.
Within heading 7306, different detailed lines cover pipes by the way they are made, such as welded or seamless, by the thickness of the wall and by the outside diameter. For daily GST work, most traders treat 7306 as the common MS pipe HSN code for standard mild steel pipes used in structures, water lines and fabrication projects.
Some related items such as steel pipe fittings are classified in heading 7307, which covers tube or pipe fittings of iron or steel. So pipes and fittings sit next to each other in the same chapter but under different main headings.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 7306 | MS steel pipes | Mild steel tubes, pipes and hollow profiles of iron or non alloy steel | 18% |
| 73063000 | Welded circular MS pipes | Common structural and plumbing mild steel pipes with circular cross section | 18% |
| 73069000 | Other MS pipes | Other mild steel tubes, pipes and hollow profiles of iron or non alloy steel | 18% |
| 7307 | MS pipe fittings | Mild steel tube and pipe fittings such as elbows, tees, flanges and unions | 18% |
| 73079900 | Other MS pipe fittings | Other general purpose mild steel tube and pipe fittings | 18% |
MS Pipe HSN Code Eight Digit and Its Application
The MS pipe HSN code starts with the four digit heading 7306. The full eight digit code then adds more detail about the type of pipe, such as whether the pipe is welded, whether it is circular and how thick the walls are.
For example, some circular welded steel pipes can be placed in codes that start with 730630 or 730690 based on the size and use. Even though the last digits change, all of these codes still belong to the same pipe family under heading 7306 in chapter 73.
In practical terms, many small and medium traders and fabricators simply use the six digit level of 730630 or 730690 as their MS pipe HSN code in billing software and on invoices. Larger manufacturers and importers often use the full eight digit code in line with customs and excise records.
Using the correct eight digit code helps the system identify the exact type of MS pipe and makes it easier for tax officers to match the product with its rate entry during audits. It also separates MS pipes from other steel products such as sections, flats and angles, which use different headings in the same chapter.
GST on MS Pipes and HSN Code Classification
The MS pipe HSN code 7306 is linked with the GST rate fixed for steel pipes. Under the GST regime, iron and steel products were kept in standard rate slabs rather than the highest slab so that construction and infrastructure costs remain reasonable.
In the current slab structure, MS pipes under heading 7306 are generally taxed at 18% GST on their taxable value. This standard rate covers most common sizes of mild steel pipes that are used for structural fabrication, plumbing lines, fire fighting lines and general industrial work.
Steel pipe fittings under heading 7307 usually share the same GST slab as the pipes they connect. In most cases they also attract 18% GST. Even then, fittings continue to use their own HSN code 7307 rather than the pipe code 7306 on invoices.
If there is any special project based exemption or concessional rate for a particular use of MS pipes, that treatment will normally be given through a separate GST notification. In such cases the HSN code remains 7306 but the effective rate may change for that notified supply. Businesses should avoid guessing and should always check the latest notifications before charging a rate other than 18%.
Because MS pipes are widely used by registered businesses, the GST charged on these pipes usually becomes input tax credit for the buyer when the pipes are used for making taxable supplies. That is why correct HSN classification and rate selection are important for both vendors and customers.
For GST returns, manufacturers and traders show their MS pipe sales under the proper HSN code in the outward supplies tables. When the HSN disclosure requirement is based on turnover, the six digit or eight digit MS pipe code is used in the HSN wise summary. This helps tax officers verify that MS pipe turnover has been taxed at the right rate and that the same code is used consistently in purchases and sales.
Conclusion
The MS pipe HSN code plays a key role in GST compliance for steel pipe suppliers, fabricators and contractors. Standard mild steel pipes are grouped in chapter 73 under heading 7306, while pipe fittings are covered under heading 7307.
When you map each MS pipe and fitting to the correct HSN code and apply the proper GST rate, usually 18% for both pipes under 7306 and fittings under 7307 in the present structure, your invoices remain accurate and your input tax credit flows smoothly. This reduces the risk of disputes and penalties linked to wrong classification or wrong GST rates on MS pipe products.
As a Chartered Accountant with over 18 years of experience, I have honed my skills in the field and developed a genuine passion for writing. I specialize in crafting insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, my aim is to share valuable insights that resonate with readers.
Frequently Asked Questions
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What is the HSN code for MS pipes in India?
In India, most mild steel pipes are classified under heading 7306 in chapter 73. This heading covers other tubes, pipes and hollow profiles of iron or steel that are not cast iron pipes.
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How does the eight digit MS pipe HSN code affect GST?
The eight digit MS pipe HSN code refines the broad heading 7306 to show the exact type of pipe. It helps match the product with the correct GST rate entry and makes it easier to explain the nature of the item during audits and assessments.
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What is the GST rate for MS pipes?
Under the current GST slab structure, MS pipes under heading 7306 are generally taxed at 18% on their taxable value. Any different rate would apply only when a special notification covers a specific type of pipe or a special project use.
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Are MS pipe fittings classified under the same HSN code?
No. MS pipe fittings are normally classified under heading 7307, which covers tube and pipe fittings of iron or steel. They usually share the same GST slab of 18%, but they use their own HSN code rather than the pipe code 7306.
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How do MS pipe manufacturers use the HSN code for GST filing?
MS pipe manufacturers set the correct HSN code, such as 7306 for pipes and 7307 for fittings, in their item masters and print these codes on invoices. They then file GST returns with HSN wise summaries so that all MS pipe sales and purchases are clearly reported under the correct headings and rates.