---
title: "7305 HSN Code | HSN Code for Large Steel Pipes in India"
description: "Know more about 7305 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7305 covering Large Steel Pipes."
canonical: "https://busy.in/hsn/sub-chapter-7305/"
---

# HSN Sub-chapter 7305: Large Steel Pipes

Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, 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 |
| --- | --- |
| 73051111 | [Galvanised Iron Pipes](https://busy.in/hsn/hsn-73051111/) |
| 73051119 | [Galvanized SAW Pipe (Other)](https://busy.in/hsn/hsn-73051119/) |
| 73051121 | [Non-Galvanised Iron Pipes](https://busy.in/hsn/hsn-73051121/) |
| 73051129 | [Non-Galvanised Steel Pipes](https://busy.in/hsn/hsn-73051129/) |
| 73051211 | [Other Stainless Steel Pipes and Tubes](https://busy.in/hsn/hsn-73051211/) |
| 73051219 | [Other Alloy Steel Pipes and Tubes](https://busy.in/hsn/hsn-73051219/) |
| 73051221 | [Non-Galvanized Iron Welded Pipe](https://busy.in/hsn/hsn-73051221/) |
| 73051229 | [Non-Galvanised Steel Pipes](https://busy.in/hsn/hsn-73051229/) |
| 73051911 | [Galvanised Iron Pipes](https://busy.in/hsn/hsn-73051911/) |
| 73051919 | [Galvanised Steel Pipes](https://busy.in/hsn/hsn-73051919/) |
| 73051921 | [Non-Galvanised Iron Pipes](https://busy.in/hsn/hsn-73051921/) |
| 73051929 | [Non-Galvanized Welded Pipe (Other)](https://busy.in/hsn/hsn-73051929/) |
| 73052010 | [Casing for drilling oil or gas: Iron](https://busy.in/hsn/hsn-73052010/) |
| 73052090 | [Drilling casing, other](https://busy.in/hsn/hsn-73052090/) |
| 73053110 | [Other, welded : Longitudinally welded: Of iron](https://busy.in/hsn/hsn-73053110/) |
| 73053190 | [Other, welded : Longitudinally welded: Other](https://busy.in/hsn/hsn-73053190/) |
| 73053910 | [Other, welded : Other : Of iron](https://busy.in/hsn/hsn-73053910/) |
| 73053990 | [Other, Welded \| Other](https://busy.in/hsn/hsn-73053990/) |
| 73059010 | [High pressure hydroelectric conduits](https://busy.in/hsn/hsn-73059010/) |
| 73059021 | [Other \| Erw Precision Tubes](https://busy.in/hsn/hsn-73059021/) |
| 73059029 | [Other \| Erw Precision Tubes](https://busy.in/hsn/hsn-73059029/) |
| 73059091 | [Other \| Other \| Of Iron](https://busy.in/hsn/hsn-73059091/) |
| 73059099 | [Other : Other : Other](https://busy.in/hsn/hsn-73059099/) |

## Frequently asked questions

### What products are classified under HSN 7305

It includes Large Steel Pipes

### What misclassification mistakes happen with Large Steel Pipes?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Can reverse charge ever apply to transactions involving Large Steel Pipes?

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

### If I repair and return Large Steel Pipes, 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.

### Can I claim ITC on inputs and services used for Large Steel Pipes?

If your outward supply of Large 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.

### Any special steps when selling Large Steel Pipes 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.

### What are the e‑way bill and e‑invoice points while moving Large Steel Pipes?

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 7305 (FY 2024-25)

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

- Exports: ₹8,127 Cr (+18.64% YoY) — 0.2194% of India's total exports
- Imports: ₹111 Cr (−82.49% YoY) — 0.0018% of India's total imports
- Trade balance: ₹8,016 Cr (Surplus); surplus rank #42 of 1233 sub-chapters
- Share of Chapter 73: 9.43% of its exports; import side 0.25%
- Rank within Chapter 73: #5 of 26 by export value; import-side #22

### Key metrics

- Export CAGR: 19.62% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #84 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +95.07% in FY 2022-23
- Contribution to Ch. 73: 9.43% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7305

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 | 2,773.58 | 0.1208% | — | 5.44% | 144.31 | 0.0040% | — | 0.40% | +2,629.27 | #148 |
| FY 2019-20 | 3,777.58 | 0.1710% | +36.20% | 7.58% | 362.91 | 0.0108% | +151.48% | 1.10% | +3,414.67 | #112 |
| FY 2020-21 | 4,537.33 | 0.2110% | +20.11% | 9.31% | 60.19 | 0.0021% | −83.41% | 0.22% | +4,477.14 | #96 |
| FY 2021-22 | 1,985.10 | 0.0633% | −56.25% | 3.01% | 226.23 | 0.0049% | +275.86% | 0.64% | +1,758.87 | #228 |
| FY 2022-23 | 3,872.28 | 0.1069% | +95.07% | 4.91% | 345.18 | 0.0060% | +52.58% | 0.90% | +3,527.10 | #153 |
| FY 2023-24 | 6,850.21 | 0.1893% | +76.90% | 8.32% | 633.51 | 0.0113% | +83.53% | 1.50% | +6,216.70 | #94 |
| FY 2024-25 | 8,126.89 | 0.2194% | +18.64% | 9.43% | 110.91 | 0.0018% | −82.49% | 0.25% | +8,015.98 | #84 |

- CAGR (7-year): exports 19.62%/yr, imports -4.29%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 7305 export-import analysis

### Consistent export growth: 19.62% CAGR over 7 years

India's exports under HSN Sub-Chapter 7305 have grown at a compound annual rate of 19.62% over 7 fiscal years, rising from ₹2,773.58 Crore in FY 2018-19 to ₹8,126.89 Crore in FY 2024-25.

### HSN Sub-Chapter 7305 ranked #84 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7305 ranks #84 out of 1233 sub-chapters by total export value. Within Chapter 73, it ranks #5 of 26. By trade surplus, it ranks #42 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 7305 exports

The strongest single-year export movement for HSN Sub-Chapter 7305 was recorded in FY 2022-23, when exports surged by 95.07% over the prior year.

### India maintains a trade surplus of ₹8,015.98 Crore in HSN Sub-Chapter 7305 goods

In FY 2024-25, India's exports of ₹8,126.89 Cr exceeded imports of ₹110.91 Cr, resulting in a trade surplus of ₹8,015.98 Crore — ranking #42 of 1233 by surplus magnitude.

### Import growth of -4.29% CAGR signals stable import dependency for Large Steel Pipes

India's imports under HSN Sub-Chapter 7305 have grown at -4.29% CAGR, reaching ₹110.91 Crore in FY 2024-25.

### HSN Sub-Chapter 7305 contributes 9.43% of Chapter 73 exports — ranked #5

Among the 26 sub-chapters under Chapter 73, HSN Sub-Chapter 7305 ranks #5 by export value — accounting for 9.43% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.25% share (rank #22).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 7304 | [Pipe Fittings](https://busy.in/hsn/sub-chapter-7304/) |
| 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/) |