---
title: "7308 HSN Code | HSN Code for Iron & steel Structures in India"
description: "Know more about 7308 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7308 covering Iron & steel Structures."
canonical: "https://busy.in/hsn/sub-chapter-7308/"
---

# HSN Sub-chapter 7308: Iron & steel Structures

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

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 |
| --- | --- |
| 73081000 | [Bridges and Bridge Sections](https://busy.in/hsn/hsn-73081000/) |
| 73082011 | [Transmission Line Towers (Assembled or Not)](https://busy.in/hsn/hsn-73082011/) |
| 73082019 | [Lattice masts](https://busy.in/hsn/hsn-73082019/) |
| 73082020 | [Towers and lattice masts : Lattice masts](https://busy.in/hsn/hsn-73082020/) |
| 73083000 | [Doors, windows, frames, thresholds](https://busy.in/hsn/hsn-73083000/) |
| 73084000 | [Scaffolding, propping equipment](https://busy.in/hsn/hsn-73084000/) |
| 73089010 | [Beams, Channels, Pillars & Girders for Structures](https://busy.in/hsn/hsn-73089010/) |
| 73089020 | [Other : Drop rods](https://busy.in/hsn/hsn-73089020/) |
| 73089030 | [Hatchway, Rails & Bulkheads for Ships: Hull Parts](https://busy.in/hsn/hsn-73089030/) |
| 73089040 | [Other : Galvanised tension bars](https://busy.in/hsn/hsn-73089040/) |
| 73089050 | [Mining structures](https://busy.in/hsn/hsn-73089050/) |
| 73089060 | [Other : Truss rods](https://busy.in/hsn/hsn-73089060/) |
| 73089070 | [Tubular Steel Poles for Electric Transmission & Distribution Lines](https://busy.in/hsn/hsn-73089070/) |
| 73089090 | [Iron/Steel Structures & Structural Components](https://busy.in/hsn/hsn-73089090/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 7308 (FY 2024-25)

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

- Exports: ₹15,542 Cr (+6.97% YoY) — 0.4197% of India's total exports
- Imports: ₹2,854 Cr (+5.21% YoY) — 0.0468% of India's total imports
- Trade balance: ₹12,688 Cr (Surplus); surplus rank #21 of 1233 sub-chapters
- Share of Chapter 73: 18.04% of its exports; import side 6.41%
- Rank within Chapter 73: #1 of 26 by export value; import-side #5

### Key metrics

- Export CAGR: 13.92% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #34 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +35.72% in FY 2022-23
- Contribution to Ch. 73: 18.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7308

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 | 7,109.12 | 0.3097% | — | 13.94% | 2,712.72 | 0.0755% | — | 7.61% | +4,396.40 | #56 |
| FY 2019-20 | 7,420.62 | 0.3360% | +4.38% | 14.89% | 2,527.10 | 0.0753% | −6.84% | 7.67% | +4,893.52 | #50 |
| FY 2020-21 | 7,828.00 | 0.3639% | +5.49% | 16.05% | 2,397.22 | 0.0823% | −5.14% | 8.58% | +5,430.78 | #42 |
| FY 2021-22 | 10,092.35 | 0.3216% | +28.93% | 15.31% | 3,914.04 | 0.0856% | +63.27% | 11.15% | +6,178.31 | #49 |
| FY 2022-23 | 13,696.84 | 0.3783% | +35.72% | 17.38% | 2,229.62 | 0.0388% | −43.04% | 5.79% | +11,467.22 | #38 |
| FY 2023-24 | 14,528.48 | 0.4015% | +6.07% | 17.66% | 2,712.39 | 0.0483% | +21.65% | 6.41% | +11,816.09 | #37 |
| FY 2024-25 | 15,541.60 | 0.4197% | +6.97% | 18.04% | 2,853.57 | 0.0468% | +5.21% | 6.41% | +12,688.03 | #34 |

- CAGR (7-year): exports 13.92%/yr, imports 0.85%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 7308 export-import analysis

### Consistent export growth: 13.92% CAGR over 7 years

India's exports under HSN Sub-Chapter 7308 have grown at a compound annual rate of 13.92% over 7 fiscal years, rising from ₹7,109.12 Crore in FY 2018-19 to ₹15,541.60 Crore in FY 2024-25.

### HSN Sub-Chapter 7308 ranked #34 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7308 ranks #34 out of 1233 sub-chapters by total export value. Within Chapter 73, it ranks #1 of 26. By trade surplus, it ranks #21 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 7308 exports

The strongest single-year export movement for HSN Sub-Chapter 7308 was recorded in FY 2022-23, when exports surged by 35.72% over the prior year.

### India maintains a trade surplus of ₹12,688.03 Crore in HSN Sub-Chapter 7308 goods

In FY 2024-25, India's exports of ₹15,541.60 Cr exceeded imports of ₹2,853.57 Cr, resulting in a trade surplus of ₹12,688.03 Crore — ranking #21 of 1233 by surplus magnitude.

### Import growth of 0.85% CAGR signals stable import dependency for Iron & steel Structures

India's imports under HSN Sub-Chapter 7308 have grown at 0.85% CAGR, reaching ₹2,853.57 Crore in FY 2024-25.

### HSN Sub-Chapter 7308 contributes 18.04% of Chapter 73 exports — ranked #1

Among the 26 sub-chapters under Chapter 73, HSN Sub-Chapter 7308 ranks #1 by export value — accounting for 18.04% of the chapter's total exports in FY 2024-25. On the import side, it holds 6.41% share (rank #5).

## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-7306/) | ₹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/) |
| 7306 | [Iron & steel pipes & tubes](https://busy.in/hsn/sub-chapter-7306/) |
| 7307 | [Tool sets for retail sale](https://busy.in/hsn/sub-chapter-7307/) |
| 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/) |