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7308 HSN Code: 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.

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New GST Rate for HSN Code 7308

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

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

Tariff HSN Codes under HSN Sub Chapter 7308

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

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Case Laws Related to Sub Chapter 7308

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)

FAQs for Sub Chapter 7308

What products are classified under HSN 7308

It includes Iron & steel Structures

Any import/export nuance for 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.

How are warranty replacements of Iron & steel Structures handled?

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.

How do I bill a kit or combo that includes Iron & steel Structures?

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.

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

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.

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

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.

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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