---
title: "7304 HSN Code | HSN Code for Pipe Fittings in India"
description: "Know more about 7304 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7304 covering Pipe Fittings."
canonical: "https://busy.in/hsn/sub-chapter-7304/"
---

# HSN Sub-chapter 7304: Pipe Fittings

Tubes, pipes and hollow profiles, seamless, of iron (other than cast 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 |
| --- | --- |
| 73041011 | [Seamless Steel Oil/Gas Pipelines](https://busy.in/hsn/hsn-73041011/) |
| 73041019 | [Seamless Iron Tube/Pipe Blanks](https://busy.in/hsn/hsn-73041019/) |
| 73041021 | [Seamless Other Tube/Pipe Blanks](https://busy.in/hsn/hsn-73041021/) |
| 73041029 | [Seamless Iron Drill Pipe](https://busy.in/hsn/hsn-73041029/) |
| 73041110 | [Stainless Steel Line Pipes](https://busy.in/hsn/hsn-73041110/) |
| 73041120 | [Stainless Steel Line Pipe Blanks](https://busy.in/hsn/hsn-73041120/) |
| 73041190 | [Stainless Steel Line Pipes for Oil and Gas Pipelines: Other](https://busy.in/hsn/hsn-73041190/) |
| 73041910 | [Line Pipe for Oil & Gas Pipelines: Other Tubes & Pipes](https://busy.in/hsn/hsn-73041910/) |
| 73041920 | [Other Line Pipe Blanks](https://busy.in/hsn/hsn-73041920/) |
| 73041990 | [Oil/gas pipelines: Other](https://busy.in/hsn/hsn-73041990/) |
| 73042110 | [Seamless Other Drill Pipe](https://busy.in/hsn/hsn-73042110/) |
| 73042190 | [Galvanized Iron Oil/Gas Pipelines](https://busy.in/hsn/hsn-73042190/) |
| 73042200 | [Stainless Steel Drill Pipe](https://busy.in/hsn/hsn-73042200/) |
| 73042310 | [Other Drill Pipe – Iron](https://busy.in/hsn/hsn-73042310/) |
| 73042390 | [Other Drill Pipe – Other](https://busy.in/hsn/hsn-73042390/) |
| 73042400 | [Other Stainless Steel Casing/Tubing/Drill Pipe](https://busy.in/hsn/hsn-73042400/) |
| 73042910 | [Other Casing & Tubing – Iron](https://busy.in/hsn/hsn-73042910/) |
| 73042990 | [Other Casing/Tubing/Drill Pipe](https://busy.in/hsn/hsn-73042990/) |
| 73043111 | [Iron Pipes (≤114.3mm)](https://busy.in/hsn/hsn-73043111/) |
| 73043119 | [Other Cold-Drawn Steel (<= 114.3 mm)](https://busy.in/hsn/hsn-73043119/) |
| 73043121 | [Cold-Drawn/Rolled Iron Bars (>114.3-219.1mm)](https://busy.in/hsn/hsn-73043121/) |
| 73043129 | [Non-Alloy Steel Pipes (>114.3mm, ≤219.1mm)](https://busy.in/hsn/hsn-73043129/) |
| 73043131 | [Cast Iron Pipes (> 219.1 mm)](https://busy.in/hsn/hsn-73043131/) |
| 73043139 | [Other Steel Pipes (> 219.1 mm)](https://busy.in/hsn/hsn-73043139/) |
| 73043911 | [Iron Pipes Up to 114.3 mm](https://busy.in/hsn/hsn-73043911/) |
| 73043919 | [Non-Alloy Steel Pipes ≤114.3 mm](https://busy.in/hsn/hsn-73043919/) |
| 73043921 | [Iron Pipes (>114.3mm, ≤219.1mm)](https://busy.in/hsn/hsn-73043921/) |
| 73043929 | [Other Steel Pipes (114.3 mm – 219.1 mm)](https://busy.in/hsn/hsn-73043929/) |
| 73043931 | [Iron Pipes Above 219.1 mm](https://busy.in/hsn/hsn-73043931/) |
| 73043939 | [Iron/Non-Alloy Steel Pipes (>219.1mm Dia)](https://busy.in/hsn/hsn-73043939/) |
| 73044100 | [Cold-Drawn/Rolled Stainless Steel Pipes (Circular)](https://busy.in/hsn/hsn-73044100/) |
| 73044900 | [Stainless steel: Other](https://busy.in/hsn/hsn-73044900/) |
| 73045110 | [Alloy Steel Pipes (≤114.3mm)](https://busy.in/hsn/hsn-73045110/) |
| 73045120 | [Cold-Drawn Alloy Steel (114.3 mm – 219.1 mm)](https://busy.in/hsn/hsn-73045120/) |
| 73045130 | [Cold-Drawn Alloy Steel (> 219.1 mm)](https://busy.in/hsn/hsn-73045130/) |
| 73045910 | [Alloy Steel Circular Sections: Diameter up to 114.3 mm](https://busy.in/hsn/hsn-73045910/) |
| 73045920 | [Alloy Steel Pipes 114.3-219.1 mm](https://busy.in/hsn/hsn-73045920/) |
| 73045930 | [Alloy Steel Pipes (>219.1mm OD)](https://busy.in/hsn/hsn-73045930/) |
| 73049000 | [Alloy steel: Circular cross section: Other](https://busy.in/hsn/hsn-73049000/) |

## Frequently asked questions

### What products are classified under HSN 7304

It includes Pipe Fittings

### Any special steps when selling Pipe Fittings through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### If I repair and return Pipe Fittings, how should I charge GST?

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.

### How do I bill a kit or combo that includes Pipe Fittings?

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.

### Any import/export nuance for Pipe Fittings?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### What are the e‑way bill and e‑invoice points while moving Pipe Fittings?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

## India's trade performance: HSN Sub-Chapter 7304 (FY 2024-25)

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

- Exports: ₹4,064 Cr (−10.73% YoY) — 0.1097% of India's total exports
- Imports: ₹7,945 Cr (+28.12% YoY) — 0.1303% of India's total imports
- Trade balance: −₹3,880 Cr (Deficit); surplus rank #1090 of 1233 sub-chapters
- Share of Chapter 73: 4.72% of its exports; import side 17.85%
- Rank within Chapter 73: #9 of 26 by export value; import-side #3

### Key metrics

- Export CAGR: 8.60% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #155 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +94.70% in FY 2022-23
- Contribution to Ch. 73: 4.72% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7304

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 | 2,477.43 | 0.1079% | — | 4.86% | 6,861.92 | 0.1911% | — | 19.24% | −4,384.49 | #162 |
| FY 2019-20 | 2,262.09 | 0.1024% | −8.69% | 4.54% | 6,980.58 | 0.2081% | +1.73% | 21.19% | −4,718.49 | #166 |
| FY 2020-21 | 1,795.16 | 0.0835% | −20.64% | 3.68% | 4,464.13 | 0.1532% | −36.05% | 15.97% | −2,668.97 | #205 |
| FY 2021-22 | 3,197.90 | 0.1019% | +78.14% | 4.85% | 5,620.98 | 0.1230% | +25.91% | 16.01% | −2,423.08 | #170 |
| FY 2022-23 | 6,226.29 | 0.1720% | +94.70% | 7.90% | 6,252.39 | 0.1087% | +11.23% | 16.24% | −26.10 | #105 |
| FY 2023-24 | 4,552.77 | 0.1258% | −26.88% | 5.53% | 6,201.21 | 0.1104% | −0.82% | 14.65% | −1,648.44 | #141 |
| FY 2024-25 | 4,064.37 | 0.1097% | −10.73% | 4.72% | 7,944.78 | 0.1303% | +28.12% | 17.85% | −3,880.41 | #155 |

- CAGR (7-year): exports 8.60%/yr, imports 2.47%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 7304 export-import analysis

### Consistent export growth: 8.60% CAGR over 7 years

India's exports under HSN Sub-Chapter 7304 have grown at a compound annual rate of 8.60% over 7 fiscal years, rising from ₹2,477.43 Crore in FY 2018-19 to ₹4,064.37 Crore in FY 2024-25.

### HSN Sub-Chapter 7304 ranked #155 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7304 ranks #155 out of 1233 sub-chapters by total export value. Within Chapter 73, it ranks #9 of 26. By trade surplus, it ranks #1090 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 7304 exports

The strongest single-year export movement for HSN Sub-Chapter 7304 was recorded in FY 2022-23, when exports surged by 94.70% over the prior year.

### India records a trade deficit of ₹3,880.41 Crore in HSN Sub-Chapter 7304 goods

In FY 2024-25, India's imports of ₹7,944.78 Cr exceeded exports of ₹4,064.37 Cr, resulting in a trade deficit of ₹3,880.41 Crore — ranking #1090 of 1233 by surplus magnitude.

### Import growth of 2.47% CAGR signals stable import dependency for Pipe Fittings

India's imports under HSN Sub-Chapter 7304 have grown at 2.47% CAGR, reaching ₹7,944.78 Crore in FY 2024-25.

### HSN Sub-Chapter 7304 contributes 4.72% of Chapter 73 exports — ranked #9

Among the 26 sub-chapters under Chapter 73, HSN Sub-Chapter 7304 ranks #9 by export value — accounting for 4.72% of the chapter's total exports in FY 2024-25. On the import side, it holds 17.85% share (rank #3).

## 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 (this hsn sub-chapter) | ₹4,064 Cr |
| #10 | [HSN Sub-Chapter 7312: Iron or steel cables](https://busy.in/hsn/sub-chapter-7312/) | ₹1,525 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 7301 | [Iron sheet piling](https://busy.in/hsn/sub-chapter-7301/) |
| 7302 | [Railway Materials](https://busy.in/hsn/sub-chapter-7302/) |
| 7303 | [Cast iron tubes and pipes](https://busy.in/hsn/sub-chapter-7303/) |
| 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/) |