What products are classified under HSN 4403
It includes Seamless iron & steel pipes
HSN Sub Chapter 4403 represents Seamless iron & steel pipes under GST classification. This code helps businesses identify Seamless iron & steel pipes correctly for billing, taxation, and trade. With HSN Sub Chapter 4403, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Seamless iron & steel pipes.
GST Rate for Seamless iron & steel pipes under HSN Code 4403. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 44 | 4403 | Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared | 18% | 18% |
Chapter: 44
Description: Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
Following Tariff HSN code falls under Seamless iron & steel pipes:
| Tariff HSN | Description |
|---|---|
| Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - treated with paint, stains, creosote or other preservatives | |
| Treated with paint, stains, creosote or other preservatives: Coniferous | |
| Treated with paint, stains, creosote or other preservatives: Non-Coniferous | |
| Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, coniferous : sawlogs and veneerlogs | |
| Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, coniferous : poles, pilling and posts | |
| Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, coniferous : other | |
| Other, coniferous : Of pine (Pinus spp.), of which smallest crosssectional dimension is 15 cm or more: Saw logs and veneer logs | |
| Other, coniferous : Of pine (Pinus spp.), of which smallest crosssectional dimension is 15 cm or more: Poles, pilings and posts | |
| Other, coniferous : Of pine (Pinus spp.), of which smallest crosssectional dimension is 15 cm or more: Other | |
| Other, coniferous : Of pine (Pinus spp.), other: Saw logs and veneer logs | |
| Other, coniferous : Of pine (Pinus spp.), other: Poles, pilings and posts | |
| Other, coniferous : Of pine (Pinus spp.), other: Other | |
| Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), of which smallest cross-sectional dimension is 15 cm or more:Saw logs and veneer logs | |
| Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), of which smallest cross-sectional dimension is 15 cm or more: Poles, pilings and posts | |
| Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), of which smallest cross-sectional dimension is 15 cm or more: Other | |
| Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), other: Saw logs and veneer logs | |
| Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), other: Poles, pilings and posts | |
| Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), other: Other | |
| Other, coniferous : Other, of which any cross-sectional dimension is 15 cm or more: Saw logs and veneer logs | |
| Other, coniferous : Other, of which any cross-sectional dimension is 15 cm or more: Poles, pilings and posts | |
| Other, coniferous : Other, of which any cross-sectional dimension is 15 cm or more: Other | |
| Other, coniferous : Other: Saw logs and veneer logs | |
| Other, coniferous : Other: Poles, pilings and posts | |
| Other, coniferous : Other: Other | |
| Other, of tropical wood : Dark Red Meranti, Light Red Meranti and Meranti Bakau | |
| Other, of tropical wood : Teak | |
| Other, of tropical wood: Other | |
| Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, of tropical wood specified in subheading note 1 to this chapter : other :teak wood in rough | |
| Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, of tropical wood specified in subheading note 1 to this chapter : other :other | |
| Other : Of oak (Quercus Spp.) | |
| Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other : of beech (fagus spp.) | |
| Other : Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more | |
| Other : Of beech (Fagus Spp.), Other | |
| Other : Of birch (Betula spp.), of which smallest cross-sectional dimension is 15 cm or more | |
| Other : Of birch (Betula spp.), other | |
| Other : Of poplar and aspen (Populus spp.) | |
| Other : Of eucalyptus (Eucalyptus spp.) | |
| Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Andaman Padauk (Pterocarous dalbaergiodes) | |
| Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Bonsum (Phoebe goalparensis) | |
| Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Gurgan (Dipterocarpus alatus) | |
| Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : – Khair (Acacia Catechu) | |
| Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Lampati (Duabanga grandiflora) | |
| Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Laurel (Terminalia alata) | |
| Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Paliwood (Palaquium Elliplicum) | |
| Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Red Sanders(Pterocar pus Sautatinus) | |
| Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Rose Wood (Dalbergea Latifolio) | |
| Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Sal (Chorea robusta) | |
| Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Sandal wood (Santalum alburn) | |
| Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Semul (Bombax ceiba) | |
| Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Walnut wood (Juglans binata) | |
| Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Anjam (Hardwickia binata) | |
| Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Birch (Betula Spp.) | |
| Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Sissoo (Dalbergia sisso) | |
| Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : White cedar (Dysozylum malabaricum) | |
| Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other : other : sal (chorea robusta) sandal wood (santalum albur) semul (bombax ceiba) walnut wood (juglans binata) anjam (hardwickia binata) birch (betula spp.) sissoo (dalbergia sisso) and white cedar (dysozylum) and the like: other | |
| Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Other |
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - treated with paint, stains, creosote or other preservatives
Treated with paint, stains, creosote or other preservatives: Coniferous
Treated with paint, stains, creosote or other preservatives: Non-Coniferous
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, coniferous : sawlogs and veneerlogs
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, coniferous : poles, pilling and posts
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, coniferous : other
Other, coniferous : Of pine (Pinus spp.), of which smallest crosssectional dimension is 15 cm or more: Saw logs and veneer logs
Other, coniferous : Of pine (Pinus spp.), of which smallest crosssectional dimension is 15 cm or more: Poles, pilings and posts
Other, coniferous : Of pine (Pinus spp.), of which smallest crosssectional dimension is 15 cm or more: Other
Other, coniferous : Of pine (Pinus spp.), other: Saw logs and veneer logs
Other, coniferous : Of pine (Pinus spp.), other: Poles, pilings and posts
Other, coniferous : Of pine (Pinus spp.), other: Other
Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), of which smallest cross-sectional dimension is 15 cm or more:Saw logs and veneer logs
Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), of which smallest cross-sectional dimension is 15 cm or more: Poles, pilings and posts
Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), of which smallest cross-sectional dimension is 15 cm or more: Other
Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), other: Saw logs and veneer logs
Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), other: Poles, pilings and posts
Other, coniferous : Of fir (Abies spp.) and spruce (Picea spp.), other: Other
Other, coniferous : Other, of which any cross-sectional dimension is 15 cm or more: Saw logs and veneer logs
Other, coniferous : Other, of which any cross-sectional dimension is 15 cm or more: Poles, pilings and posts
Other, coniferous : Other, of which any cross-sectional dimension is 15 cm or more: Other
Other, coniferous : Other: Saw logs and veneer logs
Other, coniferous : Other: Poles, pilings and posts
Other, coniferous : Other: Other
Other, of tropical wood : Dark Red Meranti, Light Red Meranti and Meranti Bakau
Other, of tropical wood : Teak
Other, of tropical wood: Other
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, of tropical wood specified in subheading note 1 to this chapter : other :teak wood in rough
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other, of tropical wood specified in subheading note 1 to this chapter : other :other
Other : Of oak (Quercus Spp.)
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other : of beech (fagus spp.)
Other : Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more
Other : Of beech (Fagus Spp.), Other
Other : Of birch (Betula spp.), of which smallest cross-sectional dimension is 15 cm or more
Other : Of birch (Betula spp.), other
Other : Of poplar and aspen (Populus spp.)
Other : Of eucalyptus (Eucalyptus spp.)
Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Andaman Padauk (Pterocarous dalbaergiodes)
Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Bonsum (Phoebe goalparensis)
Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Gurgan (Dipterocarpus alatus)
Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : – Khair (Acacia Catechu)
Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Lampati (Duabanga grandiflora)
Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Laurel (Terminalia alata)
Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Paliwood (Palaquium Elliplicum)
Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Red Sanders(Pterocar pus Sautatinus)
Other : Other : Andaman Padauk (Pterocarous dalbaergiodes) Bonsum (Phoebe goalparensis) Gurgan (Dipterocarpus alatus) Khair (Acacia Catechu) Lampati (Duabanga grandiflora) Laurel (Terminalia alata) Paliwood (Palaquium Elliplicum) and Red Sanders (Pterocar pus Sautaninus) and Rose wood (Dalbergea Latifolio) : Rose Wood (Dalbergea Latifolio)
Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Sal (Chorea robusta)
Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Sandal wood (Santalum alburn)
Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Semul (Bombax ceiba)
Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Walnut wood (Juglans binata)
Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Anjam (Hardwickia binata)
Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Birch (Betula Spp.)
Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Sissoo (Dalbergia sisso)
Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : White cedar (Dysozylum malabaricum)
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared - other : other : sal (chorea robusta) sandal wood (santalum albur) semul (bombax ceiba) walnut wood (juglans binata) anjam (hardwickia binata) birch (betula spp.) sissoo (dalbergia sisso) and white cedar (dysozylum) and the like: other
Other : Other : Sal (Chorea robusta) Sandal wood (Santalum albur) Semul (Bombax ceiba) Walnut wood (Juglans binata) Anjam (Hardwickia binata) Birch (Betula Spp.) Sissoo (Dalbergia sisso) and White cedar (Dysozylum) and the like : Other
| Order Number | Description |
|---|---|
| Gogineni Mohan Krishna (AAR (Authority For Advance Ruling), Telangana) | |
| Sh. Rahul Kumar (Naa (National Anti Profiteering Authority), ) | |
| Sri. N.C. Varghese (AAR (Authority For Advance Ruling), Kerala) | |
| Sharda Timber (AAR (Authority For Advance Ruling), Uttarakhand) | |
| Shree Rajarajeshwari & Co. (AAR (Authority For Advance Ruling), Karnataka) | |
| Sh. Puneet Bansal & Ms. Vanita Bansal (Naa (National Anti Profiteering Authority), ) | |
| M/S. Divisional Forest Officer, Logging Division (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Kohinoor Woods (AAR (Authority For Advance Ruling), Karnataka) | |
| West Coast Paper Mills Ltd. (AAR (Authority For Advance Ruling), Karnataka) |
Gogineni Mohan Krishna (AAR (Authority For Advance Ruling), Telangana)
Sh. Rahul Kumar (Naa (National Anti Profiteering Authority), )
Sri. N.C. Varghese (AAR (Authority For Advance Ruling), Kerala)
Sharda Timber (AAR (Authority For Advance Ruling), Uttarakhand)
Shree Rajarajeshwari & Co. (AAR (Authority For Advance Ruling), Karnataka)
Sh. Puneet Bansal & Ms. Vanita Bansal (Naa (National Anti Profiteering Authority), )
M/S. Divisional Forest Officer, Logging Division (AAR (Authority For Advance Ruling), Andhra Pradesh)
Kohinoor Woods (AAR (Authority For Advance Ruling), Karnataka)
West Coast Paper Mills Ltd. (AAR (Authority For Advance Ruling), Karnataka)
It includes Seamless iron & steel pipes
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
If your outward supply of Seamless iron & steel pipes is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.