The steel pipe HSN code (Harmonized System of Nomenclature) is used globally to identify steel pipe products for taxation, import/export documentation, and GST compliance. For Indian businesses, the correct HSN code ensures accurate GST filing and avoids penalties.
This detailed guide explains the steel pipe HSN codes, GST rates, product classifications, and real-world examples, helping manufacturers, traders, and buyers stay compliant in 2025.
Why HSN Code Matters in the Steel Pipe Industry
Every product traded under GST (Goods and Services Tax) in India must have an HSN (Harmonized System of Nomenclature) code. For the steel industry, HSN codes simplify the process of taxation, import/export documentation, and trade classification.
Steel pipes — used in construction, infrastructure, oil & gas, and manufacturing — have distinct HSN codes based on their composition and manufacturing method (seamless, welded, galvanized, or stainless steel).
What is an HSN Code?
The HSN code is a six-to-eight-digit number used globally to classify goods under the international trade system developed by the World Customs Organization (WCO).
In India, the first six digits align with the WCO system, while the last two digits are specific to Indian customs and GST classification.
For example:
- 7304 → Seamless steel tubes and pipes.
- 7306 → Other steel pipes and tubes (welded, galvanized, etc.).
HSN Code List for Steel Pipes (with Description)
| HSN Code | Product Description | Type / Material | GST Rate (2025) |
|---|---|---|---|
| 7303 | Cast iron tubes and pipes | Cast Iron | 18% |
| 7304 | Tubes, pipes, and hollow profiles — seamless (iron or steel) | Seamless Steel | 18% |
| 7305 | Other tubes and pipes (for oil/gas pipelines) | Large Diameter Welded | 18% |
| 7306 | Other tubes, pipes, and hollow profiles of iron or steel (welded, riveted, or similar) | ERW, MS, GI Pipes | 18% |
| 7307 | Pipe fittings (couplings, elbows, flanges) | Steel / Iron Fittings | 18% |
| 7323 | Stainless steel articles for domestic use | Stainless Steel | 18% |
| 7308 | Structures and parts of structures (bridges, towers, etc.) | Fabricated Steel | 18% |
Note: GST rate as of October 2025 is 18% for most iron and steel pipes and tubes, as per CBIC classification.
Outbound link suggestion: CBIC Official GST Tariff Search Portal
Detailed Breakdown of Common Steel Pipe Types & Their HSN Codes
1. Seamless Steel Pipes (HSN Code: 7304)
- Produced without any welding seam.
- Used in oil & gas pipelines, boilers, and pressure vessels.
- GST Rate: 18%.
2. ERW (Electric Resistance Welded) Steel Pipes (HSN Code: 7306)
- Manufactured by cold-forming steel sheets and welding the seam.
- Commonly used in water pipelines, structural steel, and scaffolding.
- GST Rate: 18%.
3. Galvanized Iron (GI) Pipes (HSN Code: 7306)
- Mild steel pipes coated with zinc to prevent corrosion.
- Used for water supply and outdoor installations.
- GST Rate: 18%.
4. Stainless Steel Pipes (HSN Code: 7304 / 7306)
- Made from stainless steel grades (304, 316, 202).
- Used in food processing, chemical, and pharmaceutical industries.
- GST Rate: 18%.
Examples of HSN Code Usage in Invoices
Example 1 — Mild Steel Pipe Invoice
- Item: MS Round Pipe 40mm x 3mm
- HSN Code: 7306
- GST Rate: 18%
- Supplier: Apollo Pipes or Tata Steel Distributor
Example 2 — Stainless Steel Pipe Invoice
- Item: SS 304 Seamless Pipe 1” x 3mm
- HSN Code: 7304
- GST Rate: 18%
- Supplier: Jindal Stainless Ltd
Example 3 — Pipe Fittings Invoice
- Item: MS Elbow, Flange, Tee
- HSN Code: 7307
- GST Rate: 18%
Importance of Using the Correct Steel Pipe HSN Code
1. GST Compliance:
Using the correct code ensures accurate GST calculation and prevents mismatch during filing.
2. Customs Clearance:
For import/export, HSN code accuracy determines customs duties and compliance with DGFT norms.
3. Standardization:
Helps avoid confusion across states and international borders.
4. Input Tax Credit (ITC):
Incorrect HSN codes can lead to ITC disallowance under GST audits.
GST Implications for Steel Pipe Manufacturers and Traders
- GST Rate: 18% (Integrated GST for inter-state)
- Input Tax Credit (ITC): Fully available on raw materials (steel coils, plates, zinc, etc.).
- Filing under HSN Code 7306 ensures standardized documentation.
- Exporters can claim zero-rated supplies with correct HSN code mapping.
Internal link suggestion: Read: SS Steel Pipe Price: Trends, Factors, and Market Outlook 2025
Comparison of Steel Pipe HSN Codes by Type
| Type | HSN Code | Typical Use | HSN Classification (Description) |
|---|---|---|---|
| MS / GI Pipe | 7306 | Construction, Plumbing | Welded or Riveted Pipes |
| Seamless Pipe | 7304 | Oil, Gas, Pressure Systems | Tubes without welding |
| Large Diameter Pipe | 7305 | Water or Gas Transport | Line Pipes |
| Pipe Fittings | 7307 | Connection Joints | Elbows, Flanges, Couplings |
| Stainless Steel Pipe | 7304 / 7306 | Industrial & Food Use | Corrosion Resistant Pipes |
Frequently Asked Questions (FAQ)
Q1: What is the HSN code for mild steel pipes?
HSN code 7306 applies to mild steel (MS) welded or galvanized pipes.
Q2: What is the GST rate on steel pipes in India (2025)?
The GST rate is 18% across most categories of steel pipes and fittings.
Q3: Is the HSN code different for seamless and welded pipes?
Yes. Seamless pipes use 7304, while welded/ERW pipes use 7306.
Q4: Does the same HSN code apply to stainless steel pipes?
Yes, SS pipes fall under 7304 (seamless) or 7306 (welded).
Q5: How can I verify the HSN code?
Visit the CBIC HSN Lookup Portal for official classification.
Conclusion
The steel pipe HSN code is crucial for accurate tax, trade, and compliance reporting under GST.
In 2025, codes like 7304 (seamless) and 7306 (welded/GI/MS pipes) remain the most widely used.
By using correct HSN codes, businesses ensure smooth customs clearance, accurate GST filing, and improved credibility with clients and auditors.
For industrial buyers, knowing the HSN code, GST rate, and classification is just as important as checking material grade or supplier price.