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7306 HSN Code: Iron & steel pipes & tubes

HSN Sub Chapter 7306 represents Iron & steel pipes & tubes under GST classification. This code helps businesses identify Iron & steel pipes & tubes correctly for billing, taxation, and trade. With HSN Sub Chapter 7306, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Iron & steel pipes & tubes.

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New GST Rate for HSN Code 7306

GST Rate for Iron & steel pipes & tubes under HSN Code 7306. 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
73 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 18% 18%

Chapter: 73

Description: Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 7306

Following Tariff HSN code falls under Iron & steel pipes & tubes:

Tariff HSN Description
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - line pipe of a kind used for oil or gas pipelines : galvanised pipes : of iron
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - line pipe of a kind used for oil or gas pipelines : galvanised pipes : other
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - line pipe of a kind used for oil or gas pipelines : non-galvanised pipes : of iron
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - line pipe of a kind used for oil or gas pipelines : non-galvanised pipes : other
Line pipe of a kind used for oil or gas pipelines: Welded ,of stainless steel
Line pipe of a kind used for oil or gas pipelines: Welded ,of stainless steel
Line pipe of a kind used for oil or gas pipelines: Other: Galvanised pipes: Of iron
Line pipe of a kind used for oil or gas pipelines: Other: Galvanised pipes: Of iron
Line pipe of a kind used for oil or gas pipelines: Other: Galvanised pipes: Other
Line pipe of a kind used for oil or gas pipelines: Other: Galvanised pipes: Other
Line pipe of a kind used for oil or gas pipelines: Other: Non galvanised pipes: Of iron
Line pipe of a kind used for oil or gas pipelines: Other: Non galvanised pipes: Of iron
Line pipe of a kind used for oil or gas pipelines: Other: Non galvanised pipes: Other
Line pipe of a kind used for oil or gas pipelines: Other: Non galvanised pipes: Other
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - casing and tubing of a kind used in drilling for oil or gas : of iron
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - casing and tubing of a kind used in drilling for oil or gas : other
Casing and tubing of a kind used in drilling for oil or gas: Welded, of stainless steel
Casing and tubing of a kind used in drilling for oil or gas: Welded, of stainless steel
Casing and tubing of a kind used in drilling for oil or gas: Other: Of iron
Casing and tubing of a kind used in drilling for oil or gas: Other: Of iron
Casing and tubing of a kind used in drilling for oil or gas: Other: Other
Casing and tubing of a kind used in drilling for oil or gas: Other: Other
Other, welded, of circular cross-section, of iron or non-alloy steel: Of iron
Other, welded, of circular cross-section, of iron or non-alloy steel: Of iron
Other, welded, of circular cross-section, of iron or non-alloy steel: Other
Other, welded, of circular cross-section, of iron or non-alloy steel: Other
Other, welded, of circular cross- section, of stainless steel
Other, welded, of circular cross- section, of stainless steel
Other, welded, of circular cross- section, of other alloy steel
Other, welded, of circular cross- section, of other alloy steel
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - other, welded, of non-circular cross-section : of iron
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - other, welded, of non-circular cross-section : other
Other, welded, of non-circular cross-section: Of square or rectangular- cross- section
Other, welded, of non-circular cross-section: Of square or rectangular- cross- section
Other, welded, of non-circular cross-section: Of other non-circular cross- section
Other, welded, of non-circular cross-section: Of other non-circular cross- section
Other: ERW precision tubes: Of iron
Other: ERW precision tubes: Of iron
Other: ERW precision tubes: Other
Other: ERW precision tubes: Other
Other: Other
Other: Other

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - line pipe of a kind used for oil or gas pipelines : galvanised pipes : of iron

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - line pipe of a kind used for oil or gas pipelines : galvanised pipes : other

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - line pipe of a kind used for oil or gas pipelines : non-galvanised pipes : of iron

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - line pipe of a kind used for oil or gas pipelines : non-galvanised pipes : other

Line pipe of a kind used for oil or gas pipelines: Welded ,of stainless steel

Line pipe of a kind used for oil or gas pipelines: Welded ,of stainless steel

Line pipe of a kind used for oil or gas pipelines: Other: Galvanised pipes: Of iron

Line pipe of a kind used for oil or gas pipelines: Other: Galvanised pipes: Of iron

Line pipe of a kind used for oil or gas pipelines: Other: Galvanised pipes: Other

Line pipe of a kind used for oil or gas pipelines: Other: Galvanised pipes: Other

Line pipe of a kind used for oil or gas pipelines: Other: Non galvanised pipes: Of iron

Line pipe of a kind used for oil or gas pipelines: Other: Non galvanised pipes: Of iron

Line pipe of a kind used for oil or gas pipelines: Other: Non galvanised pipes: Other

Line pipe of a kind used for oil or gas pipelines: Other: Non galvanised pipes: Other

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - casing and tubing of a kind used in drilling for oil or gas : of iron

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - casing and tubing of a kind used in drilling for oil or gas : other

Casing and tubing of a kind used in drilling for oil or gas: Welded, of stainless steel

Casing and tubing of a kind used in drilling for oil or gas: Welded, of stainless steel

Casing and tubing of a kind used in drilling for oil or gas: Other: Of iron

Casing and tubing of a kind used in drilling for oil or gas: Other: Of iron

Casing and tubing of a kind used in drilling for oil or gas: Other: Other

Casing and tubing of a kind used in drilling for oil or gas: Other: Other

Other, welded, of circular cross-section, of iron or non-alloy steel: Of iron

Other, welded, of circular cross-section, of iron or non-alloy steel: Of iron

Other, welded, of circular cross-section, of iron or non-alloy steel: Other

Other, welded, of circular cross-section, of iron or non-alloy steel: Other

Other, welded, of circular cross- section, of stainless steel

Other, welded, of circular cross- section, of stainless steel

Other, welded, of circular cross- section, of other alloy steel

Other, welded, of circular cross- section, of other alloy steel

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - other, welded, of non-circular cross-section : of iron

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel - other, welded, of non-circular cross-section : other

Other, welded, of non-circular cross-section: Of square or rectangular- cross- section

Other, welded, of non-circular cross-section: Of square or rectangular- cross- section

Other, welded, of non-circular cross-section: Of other non-circular cross- section

Other, welded, of non-circular cross-section: Of other non-circular cross- section

Other: ERW precision tubes: Of iron

Other: ERW precision tubes: Of iron

Other: ERW precision tubes: Other

Other: ERW precision tubes: Other

Other: Other

Other: Other

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Case Laws Related to Sub Chapter 7306

Order Number Description
S.K.M.L. Industries (AAR (Authority For Advance Ruling), Andhra Pradesh)

S.K.M.L. Industries (AAR (Authority For Advance Ruling), Andhra Pradesh)

FAQs for Sub Chapter 7306

What products are classified under HSN 7306

It includes Iron & steel pipes & tubes

Any special steps when selling Iron & steel pipes & tubes 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.

Does packaging or branding change how GST applies to Iron & steel pipes & tubes?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Iron & steel pipes & tubes 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.

Any import/export nuance for Iron & steel pipes & tubes?

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.

Do spares or accessories of Iron & steel pipes & tubes follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Does MRP, weight or pack size change GST treatment for Iron & steel pipes & tubes?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Can I claim ITC on inputs and services used for Iron & steel pipes & tubes?

If your outward supply of Iron & steel pipes & tubes 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.

Important Disclaimer

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.

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