Under the GST regime, HSN Code 73049000 classifies Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other 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. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 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 73049000

The tax structure for Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other under HSN Code 73049000 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 73 – Articles Of Iron Or Steel.

Who Should Use HSN Code 73049000?

Manufacturers, wholesalers, retailers, and exporters dealing in Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other are required to mention HSN 73049000 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

Starting a business involving Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other? GST registration is mandatory for collecting and remitting taxes on HSN 73049000 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

Accurate application of HSN Code 73049000 for Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 73 – Articles Of Iron Or Steel should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 73049000 should I mention on invoices?

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 73049000 for accurate classification of Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other.

Can I claim input tax credit on Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other purchases?

Yes, registered businesses can claim input tax credit on Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other purchases made under HSN 73049000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.

What is the difference between CGST and IGST for HSN 73049000?

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 is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel - Other domestically?

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 internationally. For domestic trade within Articles Of Iron Or Steel, GST registration is sufficient.

More HSN codes from Chapter 73

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