TMT Bar HSN Code: Understanding HSN Classifications for TMT Bars
TMT bars are one of the most important materials in building projects. They give strength to concrete in homes, bridges, factories and many other structures.
To use the TMT bar HSN code correctly and charge GST without errors, traders, stockists and builders need to know how TMT bars are classified under HSN and which GST rates apply after the changes from 22 September 2025.
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What Is the TMT Bar HSN Code?
Under GST, TMT bars are classified in the steel chapter of the tariff. This chapter covers iron and steel products such as semi finished steel, bars and rods, sheets, coils and steel structures.
Most TMT reinforcement bars used in construction are treated as bars and rods of iron or non alloy steel . They fall in the HSN family that covers hot rolled and twisted steel bars supplied in straight lengths or coils.
Some higher grade reinforcement bars made from alloy steel can fall in the HSN family for alloy steel bars and rods. Steel scrap and semi finished products used to make TMT bars have their own HSN families in the same steel section.
TMT Bar HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 15 |
| Section Title | Guide to HSN Section 15 |
| Section Description | BASE METAL & ARTICLES OF BASE METAL |
| Chapter | |
|---|---|
| Chapter No | 72 |
| Chapter Title | Iron & Steel |
| Chapter Description | Iron and steel |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 7214 | Iron or steel rods and bars | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 72141010 | Forged – Spring steel quality | 18% |
| 72141090 | Forged – Other | 18% |
| 72142010 | Spring Steel Quality with Indentations or Ribs | 18% |
| 72142090 | Twisted/Rolled Steel with Indentations or Ribs | 18% |
| 72143000 | Other, Of Free Cutting Steel | 18% |
| 72149110 | Mild Steel Bright Bar (Rectangular) | 18% |
| 72149190 | Rectangular cross-section: Other | 18% |
| 72149910 | Other | Other | Of Spring Steel Quality | 18% |
| 72149990 | Other bars and rods of iron or non-alloy steel | Other | 18% |
* GST rates may vary based on the latest GST notifications
HSN Code for TMT Bars and GST Rates
For most builders and steel traders, TMT bars are mapped to the HSN family for bars and rods of iron or non alloy steel. This is the standard family for reinforcement bars used with concrete in slabs, beams and columns.
The GST rate on regular TMT reinforcement bars remains in the standard slab of 18% even after the move to the new three slab system from 22 September 2025. Earlier, these products were already in the standard slab, so their rate has not shifted to the lower 5% slab.
If a particular reinforcement bar is made from alloy steel, it may be classified under the alloy steel bars and rods family, but the GST rate in normal cases still remains 18%. Similarly, semi finished products and scrap related to TMT bar production also continue at 18% under their steel HSN codes.
GST on TMT Bars and HSN Code Classification
TMT bars are treated as standard construction materials . They do not fall in the reduced slab that applies to certain essential goods, nor in the higher 40% slab that is reserved for sin and luxury goods. As a result, TMT bars are taxed at 18% under their steel HSN codes.
For billing, steel stockists and dealers usually create separate item masters for different sizes and grades of TMT bars such as eight millimetre, ten millimetre and twelve millimetre bars. All these sizes are linked to the same TMT bar HSN code and the 18% GST rate unless a specific alloy grade needs a different steel HSN family.
When invoices are prepared, the HSN code for TMT bars is printed along with the description, quantity, unit, value and GST. This helps buyers such as builders, contractors and developers to identify the product clearly and to claim input tax credit on the GST paid on TMT bars used in their projects.
During GST return filing , suppliers report outward supplies of steel products HSN wise. TMT bar sales are declared under their steel HSN code along with total taxable value and GST. Correct classification ensures that returns match e way bills and purchase records of recipients.
Conclusion
The TMT bar HSN code places reinforcement bars in the steel chapter under the families for bars and rods of iron or non alloy steel and, in some cases, alloy steel bars. Semi finished steel and scrap related to TMT bars have their own linked HSN families.
Since TMT bars are standard construction materials, they continue to attract 18% GST even after the new three slab structure that started from 22 September 2025. When businesses map every TMT size and grade to the correct HSN code and apply 18% GST in their invoices and returns, they keep their compliance clean and reduce the risk of disputes or penalties.
