What products are classified under HSN 7307
It includes Tool sets for retail sale
HSN Sub Chapter 7307 represents Tool sets for retail sale under GST classification. This code helps businesses identify Tool sets for retail sale correctly for billing, taxation, and trade. With HSN Sub Chapter 7307, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tool sets for retail sale.
GST Rate for Tool sets for retail sale under HSN Code 7307. 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 | 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | 18% | 18% |
Chapter: 73
Description: Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
Following Tariff HSN code falls under Tool sets for retail sale:
| Tariff HSN | Description |
|---|---|
| Cast fittings : Of non-malleable cast iron : Sponge iron cast fittings | |
| Cast fittings : Of non-malleable cast iron : Sponge iron cast fittings | |
| Cast fittings : Of non-malleable cast iron : SG iron cast fittings | |
| Cast fittings : Of non-malleable cast iron : SG iron cast fittings | |
| Cast fittings : Of non-malleable cast iron : Other | |
| Cast fittings : Of non-malleable cast iron : Other | |
| Cast fittings : Other | |
| Cast fittings : Other | |
| Other, of stainless steel : Flanges | |
| Other, of stainless steel : Flanges | |
| Other, of stainless steel : Threaded elbows, bends and sleeves | |
| Other, of stainless steel : Threaded elbows, bends and sleeves | |
| Other, of stainless steel : Butt welding fittings | |
| Other, of stainless steel : Butt welding fittings | |
| Other, of stainless steel : Other | |
| Other, of stainless steel : Other | |
| Other : Flanges : Galvanised | |
| Other : Flanges : Galvanised | |
| Other : Flanges : Other | |
| Other : Flanges : Other | |
| Other : Threaded elbows, bends and sleeves : Galvanised | |
| Other : Threaded elbows, bends and sleeves : Galvanised | |
| Other : Threaded elbows, bends and sleeves : Other | |
| Other : Threaded elbows, bends and sleeves : Other | |
| Other : Butt welding fittings : Galvanised | |
| Other : Butt welding fittings : Galvanised | |
| Other : Butt welding fittings : Other | |
| Other : Butt welding fittings : Other | |
| Other : Other : Galvanised | |
| Other : Other : Galvanised | |
| Other : Other : Other | |
| Other : Other : Other |
Cast fittings : Of non-malleable cast iron : Sponge iron cast fittings
Cast fittings : Of non-malleable cast iron : Sponge iron cast fittings
Cast fittings : Of non-malleable cast iron : SG iron cast fittings
Cast fittings : Of non-malleable cast iron : SG iron cast fittings
Cast fittings : Of non-malleable cast iron : Other
Cast fittings : Of non-malleable cast iron : Other
Cast fittings : Other
Cast fittings : Other
Other, of stainless steel : Flanges
Other, of stainless steel : Flanges
Other, of stainless steel : Threaded elbows, bends and sleeves
Other, of stainless steel : Threaded elbows, bends and sleeves
Other, of stainless steel : Butt welding fittings
Other, of stainless steel : Butt welding fittings
Other, of stainless steel : Other
Other, of stainless steel : Other
Other : Flanges : Galvanised
Other : Flanges : Galvanised
Other : Flanges : Other
Other : Flanges : Other
Other : Threaded elbows, bends and sleeves : Galvanised
Other : Threaded elbows, bends and sleeves : Galvanised
Other : Threaded elbows, bends and sleeves : Other
Other : Threaded elbows, bends and sleeves : Other
Other : Butt welding fittings : Galvanised
Other : Butt welding fittings : Galvanised
Other : Butt welding fittings : Other
Other : Butt welding fittings : Other
Other : Other : Galvanised
Other : Other : Galvanised
Other : Other : Other
Other : Other : Other
| Order Number | Description |
|---|---|
| Kay Pee Equipments Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal) | |
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| M/S. A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat) | |
| A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Ultra Tech Suspension Private Limited (AAR (Authority For Advance Ruling), Uttarakhand) | |
| The Deputy Commissioner (Division - Iv) (AAAR (Appellate Authority For Advance Ruling), Maharashtra) | |
| Borgwarner Morse Systems India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra) |
Kay Pee Equipments Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)
M/S. A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Ultra Tech Suspension Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
The Deputy Commissioner (Division - Iv) (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Borgwarner Morse Systems India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
It includes Tool sets for retail sale
If your outward supply of Tool sets for retail sale 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.
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.
Use a delivery challan for sending Tool sets for retail sale 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.
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.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
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.
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.