What is the HSN Code for SS Pipes?

Updated Upd Jan 23, 2026

Published Pub Dec 1, 2025

12 min

By Hitesh Aggarwal

SS pipes are stainless steel pipes and tubes used in plumbing, process industries, structural work and many other applications. In GST classification they are treated as steel tubes and pipes or as seamless stainless steel tubes depending on their method of manufacture. Related fittings such as elbows, tees and flanges fall under the heading for tube or pipe fittings.

The HSN code for SS pipes is important because it affects GST rate, import duties and eligibility of any sector specific benefits. It also ensures that buyers and sellers use the same code in their purchase and sale documents, which reduces mismatch in return filing.

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SS Pipe HSN Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

Section
Section No	15
Section Title	Guide to HSN Section 15
Section Description	BASE METAL & ARTICLES OF BASE METAL

Chapter
Chapter No	73
Chapter Title	Articles Made of Iron/Steel
Chapter Description	Articles of iron or steel

4 Digit HSN Code Classification

HSN Code	HSN Code Title	GST Rate
7306	Iron & steel pipes & tubes	18%

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, of 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	Other\| Erw Precision Tubes\| Of Iron	18%
73069019	Other\| Erw Precision Tubes\| Other	18%
73069090	Other: Other	18%

* GST rates may vary based on the latest GST notifications

Understanding SS Pipe Fittings and Their HSN Code

Pipe fittings such as elbows, tees and reducers are not classified as pipes but under a separate heading for fittings. Even if they are made from stainless steel and used along with SS pipes, they follow the classification of fittings. This heading covers fittings for all types of metal pipes including carbon steel, alloy steel and stainless steel.

Dealers should therefore maintain different HSN codes for pipes and for fittings in their item master. This helps in applying correct GST rate and also gives a clear breakup of turnover for pipes and for fittings when preparing financial statements and GST reports.

GST Impact on SS Pipes and Industrial Fittings

SS pipes and fittings generally attract the standard GST rate applicable to industrial steel products. As these items are used mainly by businesses, most buyers are eligible for full input tax credit on their purchases. The real tax cost then flows forward and remains with the final consumer of goods and services where credit chain ends.

Because pipes and fittings are also imported in large quantities, the same HSN codes are used for customs duty and integrated GST at the time of import. Correct classification reduces the risk of disputes at customs and supports smooth credit flow when the goods are used for further taxable supplies in India.

What is the HSN code for SS pipes?

Stainless steel pipes are generally classified under two main HSN codes. Welded stainless steel pipes and tubes for general use usually fall under HSN 7306, while seamless stainless steel pipes used in high pressure or high temperature services are normally classified under HSN 7304. These codes are widely used in trade for most commercial SS pipes.

Are SS pipe fittings classified under a different HSN code?

Yes. SS pipe fittings such as elbows, tees, reducers and flanges are not classified as pipes. They are generally covered under HSN 7307, which is the heading for tube or pipe fittings of iron or steel. Even when fittings are made of stainless steel and used with SS pipes, they follow the fittings classification, not the pipe code.

How does GST apply to stainless steel pipes?

SS pipes and tubes typically attract the standard GST rate applicable to industrial steel products, which is commonly 18%. The same rate usually applies to both welded and seamless SS pipes. Since these products are mainly used by businesses, buyers can normally claim full input tax credit on the GST paid, so the real tax cost moves forward in the supply chain.

Can the type of SS pipe affect its HSN classification?

Yes, the type of SS pipe matters. Welded stainless steel pipes and hollow profiles are generally classified under HSN 7306, while seamless stainless steel pipes used in demanding services usually come under HSN 7304. Special products like precision tubes or heat exchanger tubes may require a closer reading of the tariff to confirm if they stay under the same headings or fall under a more specific sub heading.

Are industrial pipe fittings classified separately from SS pipes?

Industrial pipe fittings are classified separately. Whether the fittings are of carbon steel, alloy steel or stainless steel, they are generally grouped under HSN 7307 for tube or pipe fittings. Dealers should therefore use one set of HSN codes for pipes (such as 7304 and 7306) and a separate code for fittings (7307) to keep billing and GST reporting clear.

Hitesh Aggarwal

Chartered Accountant • Delhi • MRN No.: 529770

As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.