Chapter 73 of the GST framework covers Articles Of Iron Or Steel, and HSN Code 73072100 specifically identifies Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Flanges for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Flanges. 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 73072100
The taxation of Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Flanges under HSN Code 73072100 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Articles Of Iron Or Steel goods under Chapter 73.
Who Should Use HSN Code 73072100?
Traders, manufacturers, and importers of Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Flanges are required to mention HSN Code 73072100 on all GST documents. This Articles Of Iron Or Steel classification under Chapter 73 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Commencing trade in Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Flanges? Secure GST registration to handle taxes on HSN 73072100 classified goods. Businesses with international operations in Articles Of Iron Or Steel need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Using HSN Code 73072100 accurately for Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Flanges avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 73 – Articles Of Iron Or Steel to maintain accurate filings and smooth business operations.
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 73072100 for accurate classification of Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Flanges.
Yes, registered businesses can claim input tax credit on Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Flanges purchases made under HSN 73072100. 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 Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Flanges 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 Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Flanges internationally. For domestic trade within Articles Of Iron Or Steel, GST registration is sufficient.