MS Sheet HSN Code: Understanding the Classification for Mild Steel Sheets and Plates
Mild steel sheets and plates are basic items in construction, fabrication, and engineering. Under GST, they fall under iron and steel chapters and need the correct MS sheet HSN code.
What is the HSN code for MS sheets?
Flat rolled products of iron or non alloy steel are classified under headings 7208, 7209, 7211, and related headings depending on thickness, form, and whether they are hot rolled or cold rolled.
Sample HSN and GST Rate Table for MS Sheets
| HSN Code | Product Name | Product Description | Usual GST Rate* |
|---|---|---|---|
| 7208 | Hot rolled MS sheet | Flat rolled products of non alloy steel, hot rolled | 18% |
| 7209 | Cold rolled MS sheet | Flat rolled products, cold rolled, width 600 mm or more | 18% |
| 7211 | Narrow MS strip | Flat rolled steel, width less than 600 mm | 18% |
*Rates are indicative.
Classification of MS plates and steel sheets under HSN
To classify MS sheets correctly:
- Check if sheet is hot rolled or cold rolled
- Check width and thickness
- Confirm if it is in coils or cut to length
GST and steel products
MS sheets and plates usually attract 18 percent GST. Fabricators and traders should:
- Use the right heading such as 7208 or 7209
- Show clear description like "MS hot rolled sheet" or "MS plate"
- Claim ITC on purchase if used in taxable supplies
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Frequently Asked Questions
-
Is MS plate under the same HSN as MS sheet?
Yes, both are flat rolled products of steel and fall under similar headings like 7208 or 7209.
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Does thickness change the HSN code?
Thickness may change the exact sub heading but not the main chapter for flat rolled steel.
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What GST rate is applied on MS sheets?
Usually 18 percent, unless a special scheme or notification applies.
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Are stainless steel sheets under the same HSN as MS sheets?
No, stainless steel sheets fall under different headings in the same chapter.