GST rates and HSN code for Casing.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of iron or steel | Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Casing Of A Kind Used In Drilling For Oil Or Gas : Other | 73052090 | 18% | – | 01/07/2017 | – |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other, Of Stailess Steel | 73042400 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other Drill Pipe: — Other | 73042390 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Casing And Tubing Of A Kind Used In Drilling For Oil Or Gas — Other —- Of Iron | 73062911 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other Drill Pipe: — Of Iron | 73042310 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other — Other | 73042990 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other — Of Iron | 73042910 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Drill Pipe Of Stailess Steel | 73042200 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas : Drill Pipe : Other | 73042190 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas : Drill Pipe : Of Iron | 73042110 | 18% | – | 01/07/2017 | – | |
| Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Casing Of A Kind Used In Drilling For Oil Or Gas : Of Iron | 73052010 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Casing And Tubing Of A Kind Used In Drilling For Oil Or Gas — Welded, Of Stailess Steel | 73062100 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Casing And Tubing Of A Kind Used In Drilling For Oil Or Gas : Other | 73062090 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Casing And Tubing Of A Kind Used In Drilling For Oil Or Gas : Of Iron | 73062010 | 18% | – | 01/07/2017 | – | |
| Casing Of A Kind Used In Drilling For Oil Or Gas | 730520 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Casing And Tubing Of A Kind Used In Drilling For Oil Or Gas — Other —- Other | 73062919 | 18% | – | 01/07/2017 | – | |
| Plastics and articles thereof | Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics – Artificial Guts (Sausage Casings) Of Hardened Protein Or Of Cellulosic Materials: Of Cellulosic Materials | 39171020 | 18% | – | 01/07/2017 | – |
| Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics – Artificial Guts (Sausage Casings) Of Hardened Protein Or Of Cellulosic Materials: Of Hardened Protein | 39171010 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics – Artificial Guts (Sausage Casings) Of Hardened Protein Or Of Cellulosic Materials: | 3917 | 18% | – | 01/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Pumps For Liquids, Whether Or Not Fitted With A Measuring Device; Liquid Elevators – Other Centrifugal Pumps: Other: Horizontal Split Casing Pumps | 84137092 | 28% | – | 15/11/2017 1/07/2017 | – |
The term “casing” can refer to a variety of products, from industrial pipes used in oil and gas drilling to specialized materials for food processing. Understanding the correct Harmonized System of Nomenclature (HSN) code for “casing” is crucial for accurate Goods and Services Tax (GST) classification. The HSN system categorizes goods globally, ensuring consistent taxation and trade practices.
When discussing “casing” in the context of oil or gas drilling, we predominantly look at items made of iron or steel. These are found under Chapter 73, which covers “Articles of iron or steel.” Within this chapter, numerous HSN codes specifically address various types of seamless or welded tubes, pipes, and hollow profiles used for casing, tubing, and drill pipes in the oil and gas industry. Examples include HSN codes like 73042110, 73052010, and 73062911. Regardless of their specific type or dimensions, these iron or steel casings for oil and gas drilling consistently attract an 18% GST rate, effective from July 1, 2017.
However, “casing” can also refer to products made from other materials, such as plastics. For instance, “artificial guts (sausage casings) of hardened protein or of cellulosic materials” are classified under Chapter 39, pertaining to “Plastics and articles thereof.” HSN codes like 39171010 (for hardened protein) and 39171020 (for cellulosic materials) are relevant here, both also subject to an 18% GST rate since July 1, 2017.
Furthermore, the term “casing” can also describe parts of machinery. For example, “Horizontal Split Casing Pumps” are a type of centrifugal pump, and these fall under Chapter 84, which encompasses “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” The specific HSN code for such pumps is 84137092, and they too are taxed at 18% GST, effective from November 15, 2017, with an initial effective date of July 1, 2017.
As you can see, the “Casing” HSN code isn’t a single, fixed number. Its classification heavily depends on the material, purpose, and nature of the product. Always verify the specific description linked to the HSN code to ensure precise GST compliance.
Iron or steel casings used in oil and gas drilling are classified under HSN Chapter 73.
The GST rate for iron or steel casings used in oil and gas drilling is 18%.
The 18% GST rate for these casings became effective on July 1, 2017.
The GST rate for plastic sausage casings (HSN 391710) is 18%.
The term “casing” is broad, and its HSN code and corresponding GST rate depend entirely on the material, form, and intended use of the product.
The GST rate for “Horizontal Split Casing Pumps” is 18%.
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