--- title: "8307 HSN Code | HSN Code for Flexible Metal Tubing in India" description: "Know more about 8307 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8307 covering Flexible Metal Tubing." canonical: "https://busy.in/hsn/sub-chapter-8307/" --- # HSN Sub-chapter 8307: Flexible Metal Tubing Flexible tubing of base metal, with or without fittings Part of [Chapter 83: Miscellaneous Base Metal Articles](https://busy.in/hsn/chapter-83/). - Current GST rate: 12% - Earlier GST rate: 12% ## HSN codes | Code | Title | | --- | --- | | 83071000 | [Of Iron Or Steel](https://busy.in/hsn/hsn-83071000/) | | 83079000 | [Of Other Base Metal](https://busy.in/hsn/hsn-83079000/) | ## Frequently asked questions ### What products are classified under HSN 8307 It includes Flexible Metal Tubing ### What misclassification mistakes happen with Flexible Metal Tubing? Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper. ### If I repair and return Flexible Metal Tubing, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### Can I claim ITC on inputs and services used for Flexible Metal Tubing? If your outward supply of Flexible Metal Tubing 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. ### Can reverse charge ever apply to transactions involving Flexible Metal Tubing? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Flexible Metal Tubing are forward charge. Check the current notifications for any special cases before deciding. ### What are the e‑way bill and e‑invoice points while moving Flexible Metal Tubing? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ## India's trade performance: HSN Sub-Chapter 8307 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹876 Cr (+16.40% YoY) — 0.0236% of India's total exports - Imports: ₹533 Cr (−24.49% YoY) — 0.0087% of India's total imports - Trade balance: ₹343 Cr (Surplus); surplus rank #287 of 1233 sub-chapters - Share of Chapter 83: 10.65% of its exports; import side 5.01% - Rank within Chapter 83: #4 of 11 by export value; import-side #6 ### Key metrics - Export CAGR: 14.95% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #412 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +50.91% in FY 2021-22 - Contribution to Ch. 83: 10.65% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 8307 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. 83 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 83 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 379.68 | 0.0165% | — | 8.53% | 244.95 | 0.0068% | — | 3.54% | +134.73 | #471 | | FY 2019-20 | 358.93 | 0.0163% | −5.47% | 7.75% | 386.41 | 0.0115% | +57.75% | 5.83% | −27.48 | #483 | | FY 2020-21 | 353.36 | 0.0164% | −1.55% | 7.00% | 369.03 | 0.0127% | −4.50% | 6.74% | −15.67 | #488 | | FY 2021-22 | 533.26 | 0.0170% | +50.91% | 7.79% | 847.26 | 0.0185% | +129.59% | 10.01% | −314.00 | #463 | | FY 2022-23 | 695.37 | 0.0192% | +30.40% | 10.07% | 659.00 | 0.0115% | −22.22% | 6.68% | +36.37 | #433 | | FY 2023-24 | 752.43 | 0.0208% | +8.21% | 10.31% | 705.78 | 0.0126% | +7.10% | 7.07% | +46.65 | #433 | | FY 2024-25 | 875.85 | 0.0236% | +16.40% | 10.65% | 532.94 | 0.0087% | −24.49% | 5.01% | +342.91 | #412 | - CAGR (7-year): exports 14.95%/yr, imports 13.83%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 8307 export-import analysis ### Consistent export growth: 14.95% CAGR over 7 years India's exports under HSN Sub-Chapter 8307 have grown at a compound annual rate of 14.95% over 7 fiscal years, rising from ₹379.68 Crore in FY 2018-19 to ₹875.85 Crore in FY 2024-25. ### HSN Sub-Chapter 8307 ranked #412 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 8307 ranks #412 out of 1233 sub-chapters by total export value. Within Chapter 83, it ranks #4 of 11. By trade surplus, it ranks #287 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 8307 exports The strongest single-year export movement for HSN Sub-Chapter 8307 was recorded in FY 2021-22, when exports surged by 50.91% over the prior year. ### India maintains a trade surplus of ₹342.91 Crore in HSN Sub-Chapter 8307 goods In FY 2024-25, India's exports of ₹875.85 Cr exceeded imports of ₹532.94 Cr, resulting in a trade surplus of ₹342.91 Crore — ranking #287 of 1233 by surplus magnitude. ### Import growth of 13.83% CAGR signals rising demand for Flexible Metal Tubing India's imports under HSN Sub-Chapter 8307 have grown at 13.83% CAGR, reaching ₹532.94 Crore in FY 2024-25. ### HSN Sub-Chapter 8307 contributes 10.65% of Chapter 83 exports — ranked #4 Among the 11 sub-chapters under Chapter 83, HSN Sub-Chapter 8307 ranks #4 by export value — accounting for 10.65% of the chapter's total exports in FY 2024-25. On the import side, it holds 5.01% share (rank #6). ## Related Sub-Chapters in Chapter 83 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 8302: Furniture metal fittings](https://busy.in/hsn/sub-chapter-8302/) | ₹3,646 Cr | | #2 | [HSN Sub-Chapter 8309: Metal Caps & Lids](https://busy.in/hsn/sub-chapter-8309/) | ₹1,116 Cr | | #3 | [HSN Sub-Chapter 8301: Padlocks, clasps, base metal keys](https://busy.in/hsn/sub-chapter-8301/) | ₹1,025 Cr | | #4 | HSN Sub-Chapter 8307: Flexible Metal Tubing (this hsn sub-chapter) | ₹876 Cr | | #5 | [HSN Sub-Chapter 8311: Welding, soldering, brazing products](https://busy.in/hsn/sub-chapter-8311/) | ₹685 Cr | | #6 | [HSN Sub-Chapter 8306: Metal Bells & Gongs](https://busy.in/hsn/sub-chapter-8306/) | ₹276 Cr | | #7 | [HSN Sub-Chapter 8305: Metal Desk Equipment](https://busy.in/hsn/sub-chapter-8305/) | ₹192 Cr | | #8 | [HSN Sub-Chapter 8308: Clasps & Buckles](https://busy.in/hsn/sub-chapter-8308/) | ₹191 Cr | | #9 | [HSN Sub-Chapter 8303: Armoured Safes & Boxes](https://busy.in/hsn/sub-chapter-8303/) | ₹144 Cr | | #10 | [HSN Sub-Chapter 8310: Name & sign plates](https://busy.in/hsn/sub-chapter-8310/) | ₹69 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 8301 | [Padlocks, clasps, base metal keys](https://busy.in/hsn/sub-chapter-8301/) | | 8302 | [Furniture metal fittings](https://busy.in/hsn/sub-chapter-8302/) | | 8303 | [Armoured Safes & Boxes](https://busy.in/hsn/sub-chapter-8303/) | | 8304 | [Metal Office Equipment](https://busy.in/hsn/sub-chapter-8304/) | | 8305 | [Metal Desk Equipment](https://busy.in/hsn/sub-chapter-8305/) | | 8306 | [Metal Bells & Gongs](https://busy.in/hsn/sub-chapter-8306/) | | 8308 | [Clasps & Buckles](https://busy.in/hsn/sub-chapter-8308/) | | 8309 | [Metal Caps & Lids](https://busy.in/hsn/sub-chapter-8309/) | | 8310 | [Name & sign plates](https://busy.in/hsn/sub-chapter-8310/) | | 8311 | [Welding, soldering, brazing products](https://busy.in/hsn/sub-chapter-8311/) |