HSN 7304: Tubes, pipes and hollow profiles, seamless, of iron…
HSN code 7304 covers: Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.
It is taxed at 18% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 7304 in the HSN/SAC column and 18 in the GST % column when you bill it.
Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 7304
This heading has 13 subheadings, including: Iron or steel (excluding cast iron); seamless, line pipe of a kind used for oil or gas pipelines, of stainless steel, Iron or steel (excluding cast iron or stainless steel); seamless, line pipe of a kind used for oil or gas pipelines, Steel, stainless; seamless, drill pipe, of a kind used in drilling for oil or gas, Iron or steel (excluding cast iron or stainless steel); seamless, drill pipe, of a kind used in drilling for oil or gas, Steel, stainless; seamless, casing and tubing, of a kind used in drilling for oil or gas, Iron or steel (excluding cast iron or stainless steel); seamless, casing and tubing, of a kind used in drilling for oil or gas, Iron or non-alloy steel (excluding cast iron); seamless, cold-drawn or cold-rolled, tubes, pipes and hollow profiles of circular cross-section, Iron or non-alloy steel (excluding cast iron); seamless, (excluding cold-drawn or cold-rolled), tubes, pipes and hollow profiles of circular cross-section…. Use the HSN/SAC finder to pin down the exact code.
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