Under the GST regime, HSN Code 73072200 classifies Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Threaded Elbows, Bends And Sleeves within Chapter 73 – Articles Of Iron Or Steel. This code is essential for businesses to correctly calculate and remit taxes on Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Threaded Elbows, Bends And Sleeves. 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 73072200
The tax structure for Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Threaded Elbows, Bends And Sleeves under HSN Code 73072200 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 73072200?
Manufacturers, wholesalers, retailers, and exporters dealing in Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Threaded Elbows, Bends And Sleeves are required to mention HSN 73072200 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
Entering the Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Threaded Elbows, Bends And Sleeves market requires essential registrations. GST registration enables legal tax collection on HSN 73072200 goods. For cross-border trade in Articles Of Iron Or Steel items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 73072200 accurately for Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Threaded Elbows, Bends And Sleeves 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 73072200 for accurate classification of Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other, Of Stainless Steel : Threaded Elbows, Bends And Sleeves.
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 : Threaded Elbows, Bends And Sleeves purchases made under HSN 73072200. 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 : Threaded Elbows, Bends And Sleeves 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 : Threaded Elbows, Bends And Sleeves internationally. For domestic trade within Articles Of Iron Or Steel, GST registration is sufficient.