Chapter 73 of the GST framework covers Articles Of Iron Or Steel, and HSN Code 73079990 specifically identifies Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Other : Other 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 : Other : Other. 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 73079990
For Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Other : Other classified under HSN Code 73079990, tax computation follows GST principles. CGST at 0.09 plus SGST/UTGST at 0.09 covers intrastate sales. IGST at 0.18 applies to interstate transactions. kg. is the prescribed measurement for Articles Of Iron Or Steel under Chapter 73.
Who Should Use HSN Code 73079990?
Any business engaged in supplying Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Other : Other must apply HSN 73079990 on invoices. The Articles Of Iron Or Steel category under Chapter 73 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Commencing trade in Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Other : Other? Secure GST registration to handle taxes on HSN 73079990 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
Accurate HSN Code 73079990 usage for Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Other : Other simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 73 – Articles Of Iron Or Steel to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 73079990 falls under Chapter 73 – Articles Of Iron Or Steel in the GST tariff schedule. This chapter covers various goods including Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Other : Other.
Yes, IGST at 0.18 is applicable when Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Other : Other is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel - Other : Other : Other must use HSN 73079990 on their invoices. This applies to all online platforms operating under Articles Of Iron Or Steel classification.
To import goods under Articles Of Iron Or Steel, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.