73045120 is the designated HSN classification for Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter, categorized under Chapter 73 – Articles Of Iron Or Steel in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 9.00%, SGST/UTGST at 9.00% for local transactions, and IGST at 18.00% for interstate supplies. Quantities are measured in kg. for billing purposes.
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 73045120
Tax liability for Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter under HSN 73045120 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 73 – Articles Of Iron Or Steel products must use kg..
Who Should Use HSN Code 73045120?
All businesses supplying Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter are obligated to use HSN 73045120 on tax invoices. From producers to retailers within Articles Of Iron Or Steel, Chapter 73 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Starting a business involving Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter? GST registration is mandatory for collecting and remitting taxes on HSN 73045120 goods. Companies planning international trade within Articles Of Iron Or Steel must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Using HSN Code 73045120 accurately for Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 73 – Articles Of Iron Or Steel to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 73045120 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 Other Alloy Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter.
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 Other Alloy Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter 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 Other Alloy Steel: -- Cold Drawn Or Cold-Rolled (Cold-Reduced) --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter must use HSN 73045120 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.