What products are classified under HSN 7310
It includes Iron or steel containers under 300L
HSN Sub Chapter 7310 represents Iron or steel containers under 300L under GST classification. This code helps businesses identify Iron or steel containers under 300L correctly for billing, taxation, and trade. With HSN Sub Chapter 7310, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Iron or steel containers under 300L.
GST Rate for Iron or steel containers under 300L under HSN Code 7310. 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 | 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 40% | 18% |
Chapter: 73
Description: Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
Following Tariff HSN code falls under Iron or steel containers under 300L:
| Tariff HSN | Description |
|---|---|
| Of a capacity of 50 l or more : Tin plate containers | |
| Of a capacity of 50 l or more : Tin plate containers | |
| Of a capacity of 50 l or more : Trunks and cases | |
| Of a capacity of 50 l or more : Trunks and cases | |
| Of a capacity of 50 l or more : Other | |
| Of a capacity of 50 l or more : Other | |
| Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Tin plate containers | |
| Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Tin plate containers | |
| Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Other | |
| Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Other | |
| Of a capacity of less than 50 l : Other : Tin plate containers | |
| Of a capacity of less than 50 l : Other : Tin plate containers | |
| Of a capacity of less than 50 l : Other : Trunks and cases | |
| Of a capacity of less than 50 l : Other : Trunks and cases | |
| Of a capacity of less than 50 l : Other : Other | |
| Of a capacity of less than 50 l : Other : Other |
Of a capacity of 50 l or more : Tin plate containers
Of a capacity of 50 l or more : Tin plate containers
Of a capacity of 50 l or more : Trunks and cases
Of a capacity of 50 l or more : Trunks and cases
Of a capacity of 50 l or more : Other
Of a capacity of 50 l or more : Other
Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Tin plate containers
Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Tin plate containers
Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Other
Of a capacity of less than 50 l : Cans which are to be closed by soldering or crimping : Other
Of a capacity of less than 50 l : Other : Tin plate containers
Of a capacity of less than 50 l : Other : Tin plate containers
Of a capacity of less than 50 l : Other : Trunks and cases
Of a capacity of less than 50 l : Other : Trunks and cases
Of a capacity of less than 50 l : Other : Other
Of a capacity of less than 50 l : Other : Other
| Order Number | Description |
|---|---|
| Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka) |
Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
It includes Iron or steel containers under 300L
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Iron or steel containers under 300L 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.
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.
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.
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.
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.