What products are classified under HSN 7308
It includes Iron & steel Structures
HSN Sub Chapter 7308 represents Iron & steel Structures under GST classification. This code helps businesses identify Iron & steel Structures correctly for billing, taxation, and trade. With HSN Sub Chapter 7308, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Iron & steel Structures.
GST Rate for Iron & steel Structures under HSN Code 7308. 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 | 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel | 18% | 18% |
Chapter: 73
Description: Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
Following Tariff HSN code falls under Iron & steel Structures:
| Tariff HSN | Description |
|---|---|
| Bridges and bridge-sections | |
| Bridges and bridge-sections | |
| Towers and lattice masts : Towers, whether or not assembled : For transmission line | |
| Towers and lattice masts : Towers, whether or not assembled : For transmission line | |
| Towers and lattice masts : Towers, whether or not assembled : Other | |
| Towers and lattice masts : Towers, whether or not assembled : Other | |
| Towers and lattice masts : Lattice masts | |
| Towers and lattice masts : Lattice masts | |
| Doors, windows and their frames and thresholds for doors | |
| Doors, windows and their frames and thresholds for doors | |
| Equipment for scaffolding, shuttering, propping or pit-propping | |
| Equipment for scaffolding, shuttering, propping or pit-propping | |
| Other : Beams, channels, pillars and girders prepared for use in structures | |
| Other : Beams, channels, pillars and girders prepared for use in structures | |
| Other : Drop rods | |
| Other : Drop rods | |
| Other : Hatchway, rails and bulkheads for ships or boats and parts of hull | |
| Other : Hatchway, rails and bulkheads for ships or boats and parts of hull | |
| Other : Galvanised tension bars | |
| Other : Galvanised tension bars | |
| Other : Structures and super structures for mining | |
| Other : Structures and super structures for mining | |
| Other : Truss rods | |
| Other : Truss rods | |
| Other : Tubular steel poles for electric transmission and distribution lines | |
| Other : Tubular steel poles for electric transmission and distribution lines | |
| Other : Other | |
| Other : Other |
Bridges and bridge-sections
Bridges and bridge-sections
Towers and lattice masts : Towers, whether or not assembled : For transmission line
Towers and lattice masts : Towers, whether or not assembled : For transmission line
Towers and lattice masts : Towers, whether or not assembled : Other
Towers and lattice masts : Towers, whether or not assembled : Other
Towers and lattice masts : Lattice masts
Towers and lattice masts : Lattice masts
Doors, windows and their frames and thresholds for doors
Doors, windows and their frames and thresholds for doors
Equipment for scaffolding, shuttering, propping or pit-propping
Equipment for scaffolding, shuttering, propping or pit-propping
Other : Beams, channels, pillars and girders prepared for use in structures
Other : Beams, channels, pillars and girders prepared for use in structures
Other : Drop rods
Other : Drop rods
Other : Hatchway, rails and bulkheads for ships or boats and parts of hull
Other : Hatchway, rails and bulkheads for ships or boats and parts of hull
Other : Galvanised tension bars
Other : Galvanised tension bars
Other : Structures and super structures for mining
Other : Structures and super structures for mining
Other : Truss rods
Other : Truss rods
Other : Tubular steel poles for electric transmission and distribution lines
Other : Tubular steel poles for electric transmission and distribution lines
Other : Other
Other : Other
| Order Number | Description |
|---|---|
| Sapna Gupta (M/S Utsav Corporation) (AAR (Authority For Advance Ruling), Rajasthan) | |
| Utsav Corporation (Sapna Gupta) Gurjar Ki Thadi, Jaipur (AAAR (Appellate Authority For Advance Ruling), Rajasthan) | |
| Emco Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Alka Industries (AAR (Authority For Advance Ruling), Gujarat) | |
| Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka) |
Sapna Gupta (M/S Utsav Corporation) (AAR (Authority For Advance Ruling), Rajasthan)
Utsav Corporation (Sapna Gupta) Gurjar Ki Thadi, Jaipur (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
Emco Limited (AAR (Authority For Advance Ruling), Maharashtra)
Alka Industries (AAR (Authority For Advance Ruling), Gujarat)
Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
It includes Iron & steel Structures
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.
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.
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.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Iron & steel Structures 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.
If your outward supply of Iron & steel Structures 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.
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.