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.
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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.
MS Pipe HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section Field | Section Value |
|---|---|
| Section No | 15 |
| Section Title | Guide to HSN Section 15 |
| Section Description | BASE METAL & ARTICLES OF BASE METAL |
Section Field
Section Value
Section Field
Section Value
Section Field
Section Value
Chapter Classification
| Chapter Field | Chapter Value |
|---|---|
| Chapter No | 73 |
| Chapter Title | Articles Made of Iron/Steel |
| Chapter Description | Articles of iron or steel |
Chapter Field
Chapter Value
Chapter Field
Chapter Value
Chapter Field
Chapter Value
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 73061011 | Galvanized Other Oil/Gas Pipelines | 18% |
| 73061019 | Non-Galvanized Iron Oil/Gas Pipelines | 18% |
| 73061021 | Non-Galvanized Other Oil/Gas Pipelines | 18% |
| 73061029 | Iron Oil/Gas Casing/Tubing | 18% |
| 73061100 | Welded Stainless Steel Line Pipes for Oil and Gas Pipelines | 18% |
| 73061911 | Galvanised Iron Line Pipes | 18% |
| 73061919 | Other Galvanised Line Pipes | 18% |
| 73061921 | Non-Galvanised Iron Line Pipes | 18% |
| 73061929 | Other Non-Galvanised Line Pipes | 18% |
| 73062010 | Other Oil/Gas Casing/Tubing | 18% |
| 73062090 | Welded Non-Circular Iron Profiles | 18% |
| 73062100 | Welded Stainless Steel Casing/Tubing | 18% |
| 73062911 | Casing & Tubing for Oil/Gas Drilling: Of Iron | 18% |
| 73062919 | Casing and Tubing for Oil/Gas Drilling – Other | 18% |
| 73063010 | Welded, circular cross-section, of iron or non-alloy steel | 18% |
| 73063090 | Welded Circular Iron & Steel Tubes: Other Types | 18% |
| 73064000 | Welded, circular cross-section, steel | 18% |
| 73065000 | Welded circular tubes of alloy steel | 18% |
| 73066010 | Welded Non-Circular Other Profiles | 18% |
| 73066090 | Endless Metal Bands for Machinery | 18% |
| 73066100 | Other, welded, of non-circular cross-section | 18% |
| 73066900 | Other Non-Circular Welded Pipes | 18% |
| 73069011 | ERW Precision Tubes – Of Iron | 18% |
| 73069019 | ERW Precision Tubes – Other | 18% |
| 73069090 | Other: Other | 18% |
HSN Code
HSN Code Title
GST Rate
HSN Code
HSN Code Title
GST Rate
* GST rates may vary based on the latest GST notifications
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.
