What is the HSN Code for SS Pipes?
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.
How Stainless Steel Pipes Are Classified under HSN Code?
Welded stainless steel pipes and tubes used for general purposes are usually classified under the heading for tubes, pipes and hollow profiles of iron or steel. The sub heading is selected based on whether the pipe is seamless or welded and whether it is made from stainless steel or other alloy steel.
Seamless stainless steel pipes used in high pressure and high temperature applications are generally classified under the heading for seamless tubes and pipes of iron or steel. The chapter notes specify how to distinguish seamless products from welded products for classification purposes. In day to day trade, dealers often mention both the schedule and grade of stainless steel along with the HSN code on invoices.
Here are some commonly used HSN codes and GST rates for this category:
| HSN Code | Product Name | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|---|
| 7306 | Welded stainless steel pipes and tubes | Welded tubes, pipes and hollow profiles of stainless steel for general use | Welded SS pipes | 18% |
| 7304 | Seamless stainless steel pipes | Seamless stainless steel tubes and pipes used in high pressure services | Seamless SS pipes | 18% |
| 7307 | Stainless steel pipe fittings | Elbows, reducers, tees, flanges and similar fittings of stainless steel | SS pipe fittings | 18% |
These codes cover most commercial SS pipes and fittings. Special products such as precision tubes or heat exchanger tubes may require closer study of the tariff for exact classification.
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.
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Frequently Asked Questions
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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.
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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.
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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.
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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.
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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.