HSN 7305: Iron or steel
HSN code 7305 covers: Iron or steel (excluding cast iron); tubes and pipes (e.g. welded, riveted or similarly closed), having circular cross-sections, external diameter of which exceeds 406.4mm, not seamless.
It is taxed at 18% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 7305 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 7305
This heading has 7 subheadings, including: Iron or steel (excluding cast iron); line pipe of a kind used for oil or gas pipelines (not seamless), longitudinally submerged arc welded, having circular cross-sections, external diameter exceeds 406.4mm, Iron or steel (excluding cast iron); line pipe of a kind used for oil or gas pipelines (not seamless), longitudinally welded (not submerged arc welded), having circular cross-sections, external diameter exceeds 406.4mm, Iron or steel (excluding cast iron); line pipe of a kind used for oil or gas pipelines (not seamless), (not longitudinally welded), having circular cross-sections, external diameter exceeds 406.4mm, Iron or steel (excluding cast iron); casing of a kind used in drilling for oil or gas (not seamless), having circular cross-sections, external diameter exceeds 406.4mm, Iron or steel (excluding cast iron); tubes and pipes (other than line pipe or casing of a kind used for oil or gas pipelines), longitudinally welded, having circular cross-sections, external diameter exceeds 406.4mm, (not seamless), Iron or steel (excluding cast iron); tubes and pipes (other than line pipe or casing of a kind used for oil or gas pipelines), welded (not longitudinally welded), having circular cross-sections, external diameter exceeds 406.4mm, (not seamless), Iron or steel (excluding cast iron); tubes and pipes n.e.c. in heading no. 7305, having circular cross-sections, external diameter exceeds 406.4mm, (not seamless). Use the HSN/SAC finder to pin down the exact code.
Related
Make this invoice now, free, no signup. Correct GST + a UPI QR your client scans to pay you straight to your own UPI.
Open the free GST invoice generator →