Chapter 73 of the GST framework covers Articles Of Iron Or Steel, and HSN Code 73044100 specifically identifies Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Stailess Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) 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 Stailess Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced). Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 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 73044100
For Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Stailess Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) classified under HSN Code 73044100, tax computation follows GST principles. CGST at 0.09 plus SGST/UTGST at 0.09 covers intrastate sales. IGST at 0.18 applies to interstate transactions. kg. is the prescribed measurement for Articles Of Iron Or Steel under Chapter 73.
Who Should Use HSN Code 73044100?
Every entity transacting in Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Stailess Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) must quote HSN Code 73044100 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
Looking to deal in Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Stailess Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced)? GST registration is your first compliance requirement for HSN 73044100 goods. International traders in Articles Of Iron Or Steel products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Proper use of HSN Code 73044100 for Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Stailess Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 73 – Articles Of Iron Or Steel through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 73044100 for accurate classification of Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Stailess Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced).
Yes, registered businesses can claim input tax credit on Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Stailess Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) purchases made under HSN 73044100. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Stailess Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Stailess Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) internationally. For domestic trade within Articles Of Iron Or Steel, GST registration is sufficient.