---
title: "7301 HSN Code | HSN Code for Iron sheet piling in India"
description: "Know more about 7301 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7301 covering Iron sheet piling."
canonical: "https://busy.in/hsn/sub-chapter-7301/"
---

# HSN Sub-chapter 7301: Iron sheet piling

Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel

Part of [Chapter 73: Articles Made of Iron/Steel](https://busy.in/hsn/chapter-73/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 73011000 | [Sheet Piling](https://busy.in/hsn/hsn-73011000/) |
| 73012010 | [Steel slotted angles](https://busy.in/hsn/hsn-73012010/) |
| 73012090 | [Angles & Sections (Other)](https://busy.in/hsn/hsn-73012090/) |

## Frequently asked questions

### What products are classified under HSN 7301

It includes Iron sheet piling

### Can reverse charge ever apply to transactions involving Iron sheet piling?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Iron sheet piling are forward charge. Check the current notifications for any special cases before deciding.

### Does packaging or branding change how GST applies to Iron sheet piling?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Iron sheet piling is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How do I bill a kit or combo that includes Iron sheet piling?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Can I claim ITC on inputs and services used for Iron sheet piling?

If your outward supply of Iron sheet piling 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.

### How should I document Iron sheet piling sent for job work?

Use a delivery challan for sending Iron sheet piling to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

## India's trade performance: HSN Sub-Chapter 7301 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹212 Cr (+73.14% YoY) — 0.0057% of India's total exports
- Imports: ₹132 Cr (−12.83% YoY) — 0.0022% of India's total imports
- Trade balance: ₹80 Cr (Surplus); surplus rank #403 of 1233 sub-chapters
- Share of Chapter 73: 0.25% of its exports; import side 0.30%
- Rank within Chapter 73: #20 of 26 by export value; import-side #21

### Key metrics

- Export CAGR: 23.40% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #691 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +73.14% in FY 2024-25
- Contribution to Ch. 73: 0.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7301

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 73 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 73 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 60.14 | 0.0026% | — | 0.12% | 167.70 | 0.0047% | — | 0.47% | −107.56 | #809 |
| FY 2019-20 | 73.75 | 0.0033% | +22.63% | 0.15% | 156.92 | 0.0047% | −6.43% | 0.48% | −83.17 | #780 |
| FY 2020-21 | 79.24 | 0.0037% | +7.44% | 0.16% | 253.52 | 0.0087% | +61.56% | 0.91% | −174.28 | #765 |
| FY 2021-22 | 124.72 | 0.0040% | +57.40% | 0.19% | 101.23 | 0.0022% | −60.07% | 0.29% | +23.49 | #745 |
| FY 2022-23 | 134.56 | 0.0037% | +7.89% | 0.17% | 100.75 | 0.0018% | −0.47% | 0.26% | +33.81 | #761 |
| FY 2023-24 | 122.65 | 0.0034% | −8.85% | 0.15% | 151.96 | 0.0027% | +50.83% | 0.36% | −29.31 | #782 |
| FY 2024-25 | 212.36 | 0.0057% | +73.14% | 0.25% | 132.46 | 0.0022% | −12.83% | 0.30% | +79.90 | #691 |

- CAGR (7-year): exports 23.40%/yr, imports -3.86%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 7301 export-import analysis

### Consistent export growth: 23.40% CAGR over 7 years

India's exports under HSN Sub-Chapter 7301 have grown at a compound annual rate of 23.40% over 7 fiscal years, rising from ₹60.14 Crore in FY 2018-19 to ₹212.36 Crore in FY 2024-25.

### HSN Sub-Chapter 7301 ranked #691 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7301 ranks #691 out of 1233 sub-chapters by total export value. Within Chapter 73, it ranks #20 of 26. By trade surplus, it ranks #403 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 7301 exports

The strongest single-year export movement for HSN Sub-Chapter 7301 was recorded in FY 2024-25, when exports surged by 73.14% over the prior year.

### India maintains a trade surplus of ₹79.90 Crore in HSN Sub-Chapter 7301 goods

In FY 2024-25, India's exports of ₹212.36 Cr exceeded imports of ₹132.46 Cr, resulting in a trade surplus of ₹79.90 Crore — ranking #403 of 1233 by surplus magnitude.

### Import growth of -3.86% CAGR signals stable import dependency for Iron sheet piling

India's imports under HSN Sub-Chapter 7301 have grown at -3.86% CAGR, reaching ₹132.46 Crore in FY 2024-25.

### HSN Sub-Chapter 7301 contributes 0.25% of Chapter 73 exports — ranked #20

Among the 26 sub-chapters under Chapter 73, HSN Sub-Chapter 7301 ranks #20 by export value — accounting for 0.25% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.30% share (rank #21).

## Related Sub-Chapters in Chapter 73

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 7308: Iron & steel Structures](https://busy.in/hsn/sub-chapter-7308/) | ₹15,542 Cr |
| #2 | [HSN Sub-Chapter 7326: Other iron/steel articles](https://busy.in/hsn/sub-chapter-7326/) | ₹11,844 Cr |
| #3 | [HSN Sub-Chapter 7325: Cast Iron Items](https://busy.in/hsn/sub-chapter-7325/) | ₹10,243 Cr |
| #4 | [HSN Sub-Chapter 7307: Tool sets for retail sale](https://busy.in/hsn/sub-chapter-7307/) | ₹8,984 Cr |
| #5 | [HSN Sub-Chapter 7305: Large Steel Pipes](https://busy.in/hsn/sub-chapter-7305/) | ₹8,127 Cr |
| #6 | [HSN Sub-Chapter 7318: Screws, Bolts, Nuts (Iron/Steel)](https://busy.in/hsn/sub-chapter-7318/) | ₹6,957 Cr |
| #7 | [HSN Sub-Chapter 7306: Iron & steel pipes & tubes](https://busy.in/hsn/sub-chapter-7306/) | ₹6,127 Cr |
| #8 | [HSN Sub-Chapter 7323: Household articles of iron or steel](https://busy.in/hsn/sub-chapter-7323/) | ₹4,622 Cr |
| #9 | [HSN Sub-Chapter 7304: Pipe Fittings](https://busy.in/hsn/sub-chapter-7304/) | ₹4,064 Cr |
| #10 | [HSN Sub-Chapter 7312: Iron or steel cables](https://busy.in/hsn/sub-chapter-7312/) | ₹1,525 Cr |
| #20 | HSN Sub-Chapter 7301: Iron sheet piling (this hsn sub-chapter) | ₹212 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 7302 | [Railway Materials](https://busy.in/hsn/sub-chapter-7302/) |
| 7303 | [Cast iron tubes and pipes](https://busy.in/hsn/sub-chapter-7303/) |
| 7304 | [Pipe Fittings](https://busy.in/hsn/sub-chapter-7304/) |
| 7305 | [Large Steel Pipes](https://busy.in/hsn/sub-chapter-7305/) |
| 7306 | [Iron & steel pipes & tubes](https://busy.in/hsn/sub-chapter-7306/) |
| 7307 | [Tool sets for retail sale](https://busy.in/hsn/sub-chapter-7307/) |
| 7308 | [Iron & steel Structures](https://busy.in/hsn/sub-chapter-7308/) |
| 7309 | [Iron/steel containers exceeding 300L](https://busy.in/hsn/sub-chapter-7309/) |
| 7310 | [Iron or steel containers under 300L](https://busy.in/hsn/sub-chapter-7310/) |
| 7311 | [Gas Containers](https://busy.in/hsn/sub-chapter-7311/) |
| 7312 | [Iron or steel cables](https://busy.in/hsn/sub-chapter-7312/) |
| 7313 | [Barbed Wire for Fencing](https://busy.in/hsn/sub-chapter-7313/) |
| 7314 | [Iron or steel cloth & netting](https://busy.in/hsn/sub-chapter-7314/) |
| 7315 | [Chains & parts of iron or steel](https://busy.in/hsn/sub-chapter-7315/) |
| 7316 | [Anchors, Grapnels & Parts (Iron/Steel)](https://busy.in/hsn/sub-chapter-7316/) |
| 7317 | [Nails & Pins](https://busy.in/hsn/sub-chapter-7317/) |
| 7318 | [Screws, Bolts, Nuts (Iron/Steel)](https://busy.in/hsn/sub-chapter-7318/) |
| 7319 | [Sewing needles and pins](https://busy.in/hsn/sub-chapter-7319/) |
| 7320 | [Springs & leaves of iron or steel](https://busy.in/hsn/sub-chapter-7320/) |
| 7321 | [Non-electric domestic stoves, cookers](https://busy.in/hsn/sub-chapter-7321/) |
| 7322 | [Radiators, Air Heaters, Iron/Steel](https://busy.in/hsn/sub-chapter-7322/) |
| 7323 | [Household articles of iron or steel](https://busy.in/hsn/sub-chapter-7323/) |
| 7324 | [Steel Sanitary Ware](https://busy.in/hsn/sub-chapter-7324/) |
| 7325 | [Cast Iron Items](https://busy.in/hsn/sub-chapter-7325/) |
| 7326 | [Other iron/steel articles](https://busy.in/hsn/sub-chapter-7326/) |