Within Chapter 73 – Articles Of Iron Or Steel, HSN Code 73079390 serves as the official classification for Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Butt Welding Fittings : 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 : Butt Welding Fittings : 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 73079390
The taxation of Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Butt Welding Fittings : Other under HSN Code 73079390 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 73079390?
Manufacturers, wholesalers, retailers, and exporters dealing in Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Butt Welding Fittings : Other are required to mention HSN 73079390 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
Looking to deal in Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Butt Welding Fittings : Other? GST registration is your first compliance requirement for HSN 73079390 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
Using HSN Code 73079390 accurately for Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Butt Welding Fittings : Other 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)
What is the unit of measurement for HSN 73079390?
The standard unit of measurement for Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Butt Welding Fittings : Other under HSN Code 73079390 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 73079390 mandatory for small businesses?
Yes, businesses dealing in Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Butt Welding Fittings : Other must use HSN 73079390 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Butt Welding Fittings : Other?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 73079390 for Articles Of Iron Or Steel goods before invoicing.
Do I need AD Code registration for exporting Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Butt Welding Fittings : Other?
Yes, AD Code registration is required for exporters dealing in Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Butt Welding Fittings : Other under Articles Of Iron Or Steel. This registration links your bank account to process foreign currency payments from overseas buyers.
