---
title: "7306 HSN Code | HSN Code for Iron & steel pipes & tubes in India"
description: "Know more about 7306 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7306 covering Iron & steel pipes & tubes."
canonical: "https://busy.in/hsn/sub-chapter-7306/"
---

# HSN Sub-chapter 7306: Iron & steel pipes & tubes

Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), 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 |
| --- | --- |
| 73061011 | [Galvanized Other Oil/Gas Pipelines](https://busy.in/hsn/hsn-73061011/) |
| 73061019 | [Non-Galvanized Iron Oil/Gas Pipelines](https://busy.in/hsn/hsn-73061019/) |
| 73061021 | [Non-Galvanized Other Oil/Gas Pipelines](https://busy.in/hsn/hsn-73061021/) |
| 73061029 | [Iron Oil/Gas Casing/Tubing](https://busy.in/hsn/hsn-73061029/) |
| 73061100 | [Welded Stainless Steel Line Pipes for Oil and Gas Pipelines](https://busy.in/hsn/hsn-73061100/) |
| 73061911 | [Galvanised Iron Line Pipes](https://busy.in/hsn/hsn-73061911/) |
| 73061919 | [Other Galvanised Line Pipes](https://busy.in/hsn/hsn-73061919/) |
| 73061921 | [Non-Galvanised Iron Line Pipes](https://busy.in/hsn/hsn-73061921/) |
| 73061929 | [Other Non-Galvanised Line Pipes](https://busy.in/hsn/hsn-73061929/) |
| 73062010 | [Other Oil/Gas Casing/Tubing](https://busy.in/hsn/hsn-73062010/) |
| 73062090 | [Welded Non-Circular Iron Profiles](https://busy.in/hsn/hsn-73062090/) |
| 73062100 | [Welded Stainless Steel Casing/Tubing](https://busy.in/hsn/hsn-73062100/) |
| 73062911 | [Casing & Tubing for Oil/Gas Drilling: Of Iron](https://busy.in/hsn/hsn-73062911/) |
| 73062919 | [Casing and Tubing for Oil/Gas Drilling – Other](https://busy.in/hsn/hsn-73062919/) |
| 73063010 | [Welded, of circular cross-section, of iron or non-alloy steel](https://busy.in/hsn/hsn-73063010/) |
| 73063090 | [Welded Circular Iron & Steel Tubes: Other Types](https://busy.in/hsn/hsn-73063090/) |
| 73064000 | [Welded, circular cross-section, steel](https://busy.in/hsn/hsn-73064000/) |
| 73065000 | [Welded circular tubes of alloy steel](https://busy.in/hsn/hsn-73065000/) |
| 73066010 | [Welded Non-Circular Other Profiles](https://busy.in/hsn/hsn-73066010/) |
| 73066090 | [Endless Metal Bands for Machinery](https://busy.in/hsn/hsn-73066090/) |
| 73066100 | [Other, welded, of non-circular cross-section](https://busy.in/hsn/hsn-73066100/) |
| 73066900 | [Other Non-Circular Welded Pipes](https://busy.in/hsn/hsn-73066900/) |
| 73069011 | [Other\| Erw Precision Tubes\| Of Iron](https://busy.in/hsn/hsn-73069011/) |
| 73069019 | [Other\| Erw Precision Tubes\| Other](https://busy.in/hsn/hsn-73069019/) |
| 73069090 | [Other: Other](https://busy.in/hsn/hsn-73069090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 7306 (FY 2024-25)

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

- Exports: ₹6,127 Cr (−1.03% YoY) — 0.1654% of India's total exports
- Imports: ₹1,744 Cr (−24.62% YoY) — 0.0286% of India's total imports
- Trade balance: ₹4,383 Cr (Surplus); surplus rank #82 of 1233 sub-chapters
- Share of Chapter 73: 7.11% of its exports; import side 3.92%
- Rank within Chapter 73: #7 of 26 by export value; import-side #7

### Key metrics

- Export CAGR: 7.16% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #114 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +97.09% in FY 2021-22
- Contribution to Ch. 73: 7.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7306

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 | 4,045.37 | 0.1762% | — | 7.93% | 3,236.30 | 0.0901% | — | 9.08% | +809.07 | #105 |
| FY 2019-20 | 3,618.10 | 0.1638% | −10.56% | 7.26% | 2,534.26 | 0.0755% | −21.69% | 7.69% | +1,083.84 | #115 |
| FY 2020-21 | 3,202.76 | 0.1489% | −11.48% | 6.57% | 1,893.20 | 0.0650% | −25.30% | 6.77% | +1,309.56 | #135 |
| FY 2021-22 | 6,312.41 | 0.2011% | +97.09% | 9.57% | 2,151.00 | 0.0471% | +13.62% | 6.13% | +4,161.41 | #86 |
| FY 2022-23 | 6,162.96 | 0.1702% | −2.37% | 7.82% | 2,422.74 | 0.0421% | +12.63% | 6.29% | +3,740.22 | #106 |
| FY 2023-24 | 6,191.18 | 0.1711% | +0.46% | 7.52% | 2,313.95 | 0.0412% | −4.49% | 5.47% | +3,877.23 | #106 |
| FY 2024-25 | 6,127.23 | 0.1654% | −1.03% | 7.11% | 1,744.29 | 0.0286% | −24.62% | 3.92% | +4,382.94 | #114 |

- CAGR (7-year): exports 7.16%/yr, imports -9.79%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 7306 export-import analysis

### Consistent export growth: 7.16% CAGR over 7 years

India's exports under HSN Sub-Chapter 7306 have grown at a compound annual rate of 7.16% over 7 fiscal years, rising from ₹4,045.37 Crore in FY 2018-19 to ₹6,127.23 Crore in FY 2024-25.

### HSN Sub-Chapter 7306 ranked #114 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7306 ranks #114 out of 1233 sub-chapters by total export value. Within Chapter 73, it ranks #7 of 26. By trade surplus, it ranks #82 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 7306 exports

The strongest single-year export movement for HSN Sub-Chapter 7306 was recorded in FY 2021-22, when exports surged by 97.09% over the prior year.

### India maintains a trade surplus of ₹4,382.94 Crore in HSN Sub-Chapter 7306 goods

In FY 2024-25, India's exports of ₹6,127.23 Cr exceeded imports of ₹1,744.29 Cr, resulting in a trade surplus of ₹4,382.94 Crore — ranking #82 of 1233 by surplus magnitude.

### Import growth of -9.79% CAGR signals stable import dependency for Iron & steel pipes & tubes

India's imports under HSN Sub-Chapter 7306 have grown at -9.79% CAGR, reaching ₹1,744.29 Crore in FY 2024-25.

### HSN Sub-Chapter 7306 contributes 7.11% of Chapter 73 exports — ranked #7

Among the 26 sub-chapters under Chapter 73, HSN Sub-Chapter 7306 ranks #7 by export value — accounting for 7.11% of the chapter's total exports in FY 2024-25. On the import side, it holds 3.92% share (rank #7).

## 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 (this hsn sub-chapter) | ₹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/) |
| 7305 | [Large Steel Pipes](https://busy.in/hsn/sub-chapter-7305/) |
| 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/) |