Under the GST regime, HSN Code 73045920 classifies Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Other --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter within Chapter 73 – Articles Of Iron Or Steel. This code is essential for businesses to correctly calculate and remit taxes on Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Other --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter. The applicable rates are CGST at 9.00%, SGST/UTGST at 9.00% for within-state sales, and IGST at 18.00% for interstate supplies. Goods are quantified using 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 73045920
The taxation 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 --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter under HSN Code 73045920 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use kg. for Articles Of Iron Or Steel goods under Chapter 73.
Who Should Use HSN Code 73045920?
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: -- Other --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter are obligated to use HSN 73045920 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
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 --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter? GST registration is your first compliance requirement for HSN 73045920 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
Correct HSN Code 73045920 application 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 --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter ensures smooth input credit utilization and assessment processes. Track 9.00%, 9.00%, and 18.00% rate changes for Chapter 73 – Articles Of Iron Or Steel through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
HSN Code 73045920 is used to classify Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other, Of Circular Cross-Section, Of Other Alloy Steel: -- Other --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter under Chapter 73 – Articles Of Iron Or Steel for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
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 --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter, CGST applies at 9.00% and SGST/UTGST at 9.00% for intrastate supplies. Interstate transactions are taxed under IGST at 18.00%.
Yes, GST registration is mandatory for 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 --- Above 114.3 Mm But Up To 219.1 Mm Outer Diameter under HSN 73045920. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Articles Of Iron Or Steel, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.