Chapter 7326 Tariff Headings
HSN Codes Chapter 73: Iron and steel articles
Chapter 73 of the GST HSN tariff classifies articles of iron or steel. This chapter contains 26 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 73
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Sheet Piling Of Iron Or Steel, Whether Or Not Drilled, Punched Or Made From Assembled Elements; Welded Angles, Shapes And Sections, Of Iron Or Steel
GST Rate:
18%
Railway Or Tramway Track Construction Material Of Iron Or Steel, The Following: Rails, Check-Rails And Rack Rails, Switch Blades, Crossing Frogs, Point Rods And Other Crossing Pieces, Sleepers (Cross-Ties), Fish- Plates, Chairs, Chair Wedges, Sole Plates (Base Plates), Rail Clips, Bedplates, Ties And Other Material Specialized For Jointing Or Fixing Rails
GST Rate:
18%
Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel
GST Rate:
18%
Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel
GST Rate:
18%
Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel
GST Rate:
18%
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel
GST Rate:
18%
Structures (Excluding Prefabricated Buildings Of Heading 9406) And Parts Of Structures (For Example, Bridges And Bridge-Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors And Windows And Their Frames And Thresholds For Doors, Shutters, Balustrades, Pillars And Columns), Of Iron Or Steel, Plates, Rods, Angles, Shapes, Sections, Tubes And The Like, Prepared For Use In Structures, Of Iron Or Steel
GST Rate:
18%
Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment
GST Rate:
18%
Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment
GST Rate:
5%
5%
18%
Containers For Compressed Or Liquefied Gas, Of Iron Or Steel
GST Rate:
18%
Stranded Wire, Ropes, Cables, Plaited Bands, Slings And The Like, Of Iron Or Steel, Not Electrically Insulated
GST Rate:
18%
Barbed Wire Of Iron Or Steel; Twisted Hoop Or Single Flat Wire, Barbed Or Not, And Loosely Twisted Double Wire, Of A Kind Used For Fencing, Of Iron Or Steel
GST Rate:
18%
Cloth (Including Endless Bands), Grill, Netting And Fencing, Of Iron Or Steel Wire, Expanded Metal Of Iron Or Steel
GST Rate:
18%
Nails, Tacks, Drawing Pins, Corrugated Nails, Staples (Other Than Those Of Heading 8305) And Similar Articles, Of Iron Or Steel, Whether Or Not With Heads Of Other Material, But Excluding Such Articles With Heads Of Copper
GST Rate:
5%
18%
Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel
GST Rate:
18%
Sewing Needles, Knitting Needles, Bodkins, Crochet Hooks, Embroidery Stilettos And Similar Articles, For Use In The Hand, Of Iron Or Steel; Safety Pins And Other Pins, Of Iron Or Steel, Not Elsewhere Specified Or Included
GST Rate:
5%
18%
Stoves, Ranges, Grates, Cookers (Including Those With Subsidiary Boilers For Central Heating), Barbecues, Braziers, Gas-Rings, Plate Warmers And Similar Non-Electric Domestic Appliances, And Parts Thereof, Of Iron Or Steel
GST Rate:
5%
5%
18%
Radiators For Central Heating, Not Electrically Heated, And Parts Thereof, Of Iron Or Steel, Air Heaters And Hot Air Distributors (Including Distributors Which Can Also Distribute Fresh Or Conditioned Air), Not Electrically Heated, Incorporating A Motor-Driven Fan Or Blower, And Parts Thereof, Of Iron Or Steel
GST Rate:
18%
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel
GST Rate:
18%Applies to some sub-codes
5%
5%
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |