--- title: "SS Pipe HSN Code 7304 | Stainless Steel Round Pipe HSN Guide 2026" description: "HSN 7304 covers 304 and 316 seamless SS pipes for food and pharma. Use the correct HSN code on invoices to claim ITC. BUSY handles GST compliance for 2026 filin" canonical: "https://busy.in/hsn/ss-pipe-hsn-code/" author: "Hitesh Aggarwal" published: "2025-12-01T03:30:00.000Z" category: "HSN" --- # 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. ## SS Pipe HSN Code Classification and GST Rates Here are some commonly used HSN codes and GST rates for this category ### Section Classification | Section No | Section Title | Section Description | | --- | --- | --- | | [**15**](https://busy.in/hsn/section-15/) | Guide to HSN Section 15 | BASE METAL & ARTICLES OF BASE METAL | ### Chapter Classification | Chapter No | Chapter Title | Chapter Description | | --- | --- | --- | | [**73**](https://busy.in/hsn/chapter-73/) | Articles Made of Iron/Steel | Articles of iron or steel | ### 4 Digit HSN Code Classification | **HSN Code** | **HSN Code Title** | **GST Rate** | | --- | --- | --- | | [**7306**](https://busy.in/hsn/sub-chapter-7306/) | Iron & steel pipes & tubes | **18%** | ### 8 Digit HSN Code Classification | **HSN Code** | **HSN Code Title** | **GST Rate** | | --- | --- | --- | | [**73061011**](https://busy.in/hsn/hsn-73061011/) | Galvanized Other Oil/Gas Pipelines | **18%** | | [**73061019**](https://busy.in/hsn/hsn-73061019/) | Non-Galvanized Iron Oil/Gas Pipelines | **18%** | | [**73061021**](https://busy.in/hsn/hsn-73061021/) | Non-Galvanized Other Oil/Gas Pipelines | **18%** | | [**73061029**](https://busy.in/hsn/hsn-73061029/) | Iron Oil/Gas Casing/Tubing | **18%** | | [**73061100**](https://busy.in/hsn/hsn-73061100/) | Welded Stainless Steel Line Pipes for Oil and Gas Pipelines | **18%** | | [**73061911**](https://busy.in/hsn/hsn-73061911/) | Galvanised Iron Line Pipes | **18%** | | [**73061919**](https://busy.in/hsn/hsn-73061919/) | Other Galvanised Line Pipes | **18%** | | [**73061921**](https://busy.in/hsn/hsn-73061921/) | Non-Galvanised Iron Line Pipes | **18%** | | [**73061929**](https://busy.in/hsn/hsn-73061929/) | Other Non-Galvanised Line Pipes | **18%** | | [**73062010**](https://busy.in/hsn/hsn-73062010/) | Other Oil/Gas Casing/Tubing | **18%** | | [**73062090**](https://busy.in/hsn/hsn-73062090/) | Welded Non-Circular Iron Profiles | **18%** | | [**73062100**](https://busy.in/hsn/hsn-73062100/) | Welded Stainless Steel Casing/Tubing | **18%** | | [**73062911**](https://busy.in/hsn/hsn-73062911/) | Casing & Tubing for Oil/Gas Drilling: Of Iron | **18%** | | [**73062919**](https://busy.in/hsn/hsn-73062919/) | Casing and Tubing for Oil/Gas Drilling – Other | **18%** | | [**73063010**](https://busy.in/hsn/hsn-73063010/) | Welded, of circular cross-section, of iron or non-alloy steel | **18%** | | [**73063090**](https://busy.in/hsn/hsn-73063090/) | Welded Circular Iron & Steel Tubes: Other Types | **18%** | | [**73064000**](https://busy.in/hsn/hsn-73064000/) | Welded, circular cross-section, steel | **18%** | | [**73065000**](https://busy.in/hsn/hsn-73065000/) | Welded circular tubes of alloy steel | **18%** | | [**73066010**](https://busy.in/hsn/hsn-73066010/) | Welded Non-Circular Other Profiles | **18%** | | [**73066090**](https://busy.in/hsn/hsn-73066090/) | Endless Metal Bands for Machinery | **18%** | | [**73066100**](https://busy.in/hsn/hsn-73066100/) | Other, welded, of non-circular cross-section | **18%** | | [**73066900**](https://busy.in/hsn/hsn-73066900/) | Other Non-Circular Welded Pipes | **18%** | | [**73069011**](https://busy.in/hsn/hsn-73069011/) | Other\| Erw Precision Tubes\| Of Iron | **18%** | | [**73069019**](https://busy.in/hsn/hsn-73069019/) | Other\| Erw Precision Tubes\| Other | **18%** | | [**73069090**](https://busy.in/hsn/hsn-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. ## About the author **Hitesh Aggarwal** 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. ## Frequently asked questions ### 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. ## Related articles - [Watch HSN Code: Classification for Wrist Watches, Smart Watches & Wall Clocks](https://busy.in/hsn/watch-hsn-code/) - [Tissue Paper HSN Code: Classification for Facial Tissues & Tissue Napkins](https://busy.in/hsn/tissue-paper-hsn-code/) - [Software HSN Code: Classification for Application and Computer Software](https://busy.in/hsn/software-hsn-code/) - [Safety Helmet HSN Code - Classification for Construction and Industrial Helmets](https://busy.in/hsn/safety-helmet-hsn-code/) - [RAM HSN Code: Classification for Laptop, Computer and DDR4 RAM](https://busy.in/hsn/ram-hsn-code/) - [Pumps HSN Code - Classification for Water and Electric Pumps](https://busy.in/hsn/pumps-hsn-code/) - [Pulses HSN Code: Classification for Chana Dal and Toor Dal](https://busy.in/hsn/pulses-hsn-code/) - [Pillar Cock HSN Code: Classification for Brass Pillar Cocks](https://busy.in/hsn/pillar-cock-hsn-code/) - [Phenyl HSN Code: Classification for White and Black Phenyl](https://busy.in/hsn/phenyl-hsn-code/) - [Manpower Supply HSN Code: Classification for Labour and Skilled Services](https://busy.in/hsn/manpower-supply-hsn-code/)