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.
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.
Key TMT Bar HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 7214 | Bars and rods of iron or non alloy steel | Common TMT reinforcement bars for concrete | 18% |
| 7215 | Other bars and rods of iron or non alloy steel | Drawn or bright steel bars used in construction work | 18% |
| 7228 | Bars and rods of other alloy steel | High strength alloy steel reinforcement bars | 18% |
| 7207 | Semi finished products of iron or non alloy steel | Billets and blooms rolled into TMT bars | 18% |
| 7204 | Ferrous waste and scrap | Scrap TMT bars and steel offcuts from construction sites | 18% |
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.
I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.
Frequently Asked Questions
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What is the HSN code for TMT bars in India?
In India, TMT bars are generally classified in the steel chapter under the HSN family for bars and rods of iron or non alloy steel. Most common reinforcement bars used in concrete fall in this family.
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What is the GST rate for TMT bars under HSN code?
The GST rate for TMT bars under their steel HSN codes is 18%. This is the standard slab for these construction materials even after the changes from 22 September 2025.
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How are TMT bars classified under HSN code?
TMT bars are classified based on their material and form. Regular reinforcement bars are placed in the HSN group for bars and rods of iron or non alloy steel, while certain alloy grades can fall in the alloy steel bars group. Scrap and semi finished products have separate but related steel HSN codes.
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How does the TMT bar HSN code affect GST filing?
The TMT bar HSN code decides the GST rate and how TMT sales appear in returns. When suppliers use the correct steel HSN code and 18% rate in invoices and then report sales HSN wise in GST returns, buyers can match their purchases and claim input tax credit without confusion.
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Are there any GST exemptions for TMT bars under the HSN code?
There is no general GST exemption for TMT bars. They are treated as regular construction materials and taxed at 18% under their steel HSN codes. Only specific government projects or special schemes, if notified, may give relief at the project level rather than by changing the HSN rate for TMT bars.