Within Chapter 73 – Articles Of Iron Or Steel, HSN Code 73079190 serves as the official classification for Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Flanges : Other. This code determines tax rates and compliance obligations for all entities trading in Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Flanges : Other. CGST applies at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Measurement is standardized in 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 73079190

Goods classified as Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Flanges : Other under HSN 73079190 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 73 – Articles Of Iron Or Steel products.

Who Should Use HSN Code 73079190?

Manufacturers, wholesalers, retailers, and exporters dealing in Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Flanges : Other are required to mention HSN 73079190 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

Commencing trade in Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Flanges : Other? Secure GST registration to handle taxes on HSN 73079190 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

Proper use of HSN Code 73079190 for Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Flanges : Other streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 73 – Articles Of Iron Or Steel through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 73079190 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 73079190 for accurate classification of Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Flanges : Other.

Can I claim input tax credit on Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Flanges : Other purchases?

Yes, registered businesses can claim input tax credit on Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Flanges : Other purchases made under HSN 73079190. 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 73079190?

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 : Flanges : 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 Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Flanges : Other domestically?

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 : Flanges : 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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