Chapter 73 of the GST framework covers Articles Of Iron Or Steel, and HSN Code 73045910 specifically identifies Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Other --- Upto 114.3 Mm Diameter 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 Other Alloy Steel: -- Other --- Upto 114.3 Mm Diameter. 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 73045910
For Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Other --- Upto 114.3 Mm Diameter classified under HSN Code 73045910, 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 73045910?
Manufacturers, wholesalers, retailers, and exporters 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: -- Other --- Upto 114.3 Mm Diameter are required to mention HSN 73045910 on all tax documents. This classification under Articles Of Iron Or Steel applies to businesses of all sizes operating within Chapter 73. Proper usage ensures accurate return filing and audit compliance.
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 Other Alloy Steel: -- Other --- Upto 114.3 Mm Diameter? GST registration is your first compliance requirement for HSN 73045910 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
Using HSN Code 73045910 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: -- Other --- Upto 114.3 Mm 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)
What is the unit of measurement for HSN 73045910?
The standard unit of measurement for Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Other --- Upto 114.3 Mm Diameter under HSN Code 73045910 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 73045910 mandatory for small businesses?
Yes, businesses 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: -- Other --- Upto 114.3 Mm Diameter must use HSN 73045910 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Other --- Upto 114.3 Mm Diameter?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 73045910 for Articles Of Iron Or Steel goods before invoicing.
Do I need AD Code registration for exporting Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Other --- Upto 114.3 Mm Diameter?
Yes, AD Code registration is required for exporters 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: -- Other --- Upto 114.3 Mm Diameter under Articles Of Iron Or Steel. This registration links your bank account to process foreign currency payments from overseas buyers.
