Chapter 73 of the GST framework covers Articles Of Iron Or Steel, and HSN Code 73043931 specifically identifies Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Iorn Or Non-Alloy Steel: -- Other --- Above 219.1 Mm Diameter: ---- Of Iron for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Iorn Or Non-Alloy Steel: -- Other --- Above 219.1 Mm Diameter: ---- Of Iron. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is kg..
HSN Codes under Chapter 73 – Articles Of Iron Or Steel
Below are related HSN codes from Chapter 73 – Articles Of Iron Or Steel for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Articles Of Iron Or Steel... | 73011000 | Sheet Piling Of Iron Or Steel, Whether Or Not Dril... | 0.09 | 0.09 | 0.18 |
| Articles Of Iron Or Steel... | 73012010 | Sheet Piling Of Iron Or Steel, Whether Or Not Dril... | 9.00% | 9.00% | 18.00% |
| Articles Of Iron Or Steel... | 73012090 | Sheet Piling Of Iron Or Steel, Whether Or Not Dril... | 0.09 | 0.09 | 0.18 |
| Articles Of Iron Or Steel... | 73021010 | Railway Or Tramway Track Construction Material Of ... | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021011 | Head Hardened Rails | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021012 | Asymmetric Rails With End Forging | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021013 | Asymmetric Rails Without End Forging | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021014 | Other Than Asymmetric Rails And Head Hardened Rail... | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021019 | Other | N.a. | N.a. | N.a. |
| Articles Of Iron Or Steel... | 73021020 | Railway Or Tramway Track Construction Material Of ... | N.a. | N.a. | N.a. |
GST Rates for HSN 73043931
For Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Iorn Or Non-Alloy Steel: -- Other --- Above 219.1 Mm Diameter: ---- Of Iron classified under HSN Code 73043931, tax computation follows GST principles. CGST at 9.00% plus SGST/UTGST at 9.00% covers intrastate sales. IGST at 18.00% applies to interstate transactions. kg. is the prescribed measurement for Articles Of Iron Or Steel under Chapter 73.
Who Should Use HSN Code 73043931?
Every entity transacting in Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Iorn Or Non-Alloy Steel: -- Other --- Above 219.1 Mm Diameter: ---- Of Iron must quote HSN Code 73043931 on invoices. This includes traders, distributors, and e-commerce sellers operating under Articles Of Iron Or Steel. Chapter 73 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Iorn Or Non-Alloy Steel: -- Other --- Above 219.1 Mm Diameter: ---- Of Iron market requires essential registrations. GST registration enables legal tax collection on HSN 73043931 goods. For cross-border trade in Articles Of Iron Or Steel items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate HSN Code 73043931 usage for Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Iorn Or Non-Alloy Steel: -- Other --- Above 219.1 Mm Diameter: ---- Of Iron simplifies reconciliation and protects against penalties. Keep current with 9.00%, 9.00%, and 18.00% updates for Chapter 73 – Articles Of Iron Or Steel to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 73043931 falls under Chapter 73 – Articles Of Iron Or Steel in the GST tariff schedule. This chapter covers various goods including Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Iorn Or Non-Alloy Steel: -- Other --- Above 219.1 Mm Diameter: ---- Of Iron.
Yes, IGST at 18.00% is applicable when Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Iorn Or Non-Alloy Steel: -- Other --- Above 219.1 Mm Diameter: ---- Of Iron is supplied interstate or imported. For local sales within a state, CGST at 9.00% and SGST/UTGST at 9.00% apply instead.
Yes, e-commerce sellers dealing in Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Iorn Or Non-Alloy Steel: -- Other --- Above 219.1 Mm Diameter: ---- Of Iron must use HSN 73043931 on their invoices. This applies to all online platforms operating under Articles Of Iron Or Steel classification.
To import goods under Articles Of Iron Or Steel, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.