Ductile Iron Pipe HSN Code, Applicability, HSN Code and GST Rate on Ductile Iron Pipe

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Articles of <strong>iron</strong> or steel	Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Rain Water Pipe	73030010	18%	–	01/07/2017	–
Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Spun Pipe	73030030	18%	–	01/07/2017	–
Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Soil Pipe	73030020	18%	–	01/07/2017	–
Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Other	73030090	18%	–	01/07/2017	–
Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Non-Galvanised Pipes : Of Iron	73061021	18%	–	01/07/2017	–
Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Blanks For Tubes And Pipes: Of Iron	73041021	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	–
Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Other — Galvanized Pipes: —- Of Iron	73061911	18%	–	01/07/2017	–
Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Galvanised Pipes : Of Iron	73061011	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	–
Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Pipes Of Iron Or Steel : Other	73041019	18%	–	01/07/2017	–
Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Other — Non-Galvanized Pipes: —- Of Iron	73061921	18%	–	01/07/2017	–
Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Pipes Of Iron Or Steel : Of Iron	73041011	18%	–	01/07/2017	–
Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Welded, Of Stailess Steel	73061100	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 – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other, Longitudinally Welded	73051221	18%	–	01/07/2017	–
Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Other — Non-Galvanized Pipes: —- Other	73061929	18%	–	01/07/2017	–
Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : — Of Stainless Steel: — Blanks For Tubes And Pipes	73041120	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 – Line Pipe Of A Kind Used For Oil Or Gas Pipelines	7305	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 – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other, Longitudinally Welded	73051211	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 – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Longitudinally Submerged Arc	73051119	18%	–	01/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Articles of <strong>iron</strong> or steel

Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Rain Water Pipe

73030010

18%

–

01/07/2017

–

Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Spun Pipe

73030030

18%

–

01/07/2017

–

Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Soil Pipe

73030020

18%

–

01/07/2017

–

Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Other

73030090

18%

–

01/07/2017

–

Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Non-Galvanised Pipes : Of Iron

73061021

18%

–

01/07/2017

–

Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Blanks For Tubes And Pipes: Of Iron

73041021

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

–

73061911

18%

–

01/07/2017

–

73061011

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

–

Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Pipes Of Iron Or Steel : Other

73041019

18%

–

01/07/2017

–

73061921

18%

–

01/07/2017

–

Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Pipes Of Iron Or Steel : Of Iron

73041011

18%

–

01/07/2017

–

73061100

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 – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other, Longitudinally Welded

73051221

18%

–

01/07/2017

–

73061929

18%

–

01/07/2017

–

Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : — Of Stainless Steel: — Blanks For Tubes And Pipes

73041120

18%

–

01/07/2017

–

7305

18%

–

01/07/2017

–

73051211

18%

–

01/07/2017

–

73051119

18%

–

01/07/2017

–

Understanding the HSN Code for Ductile Iron Pipes

Ductile iron pipes are fundamental components in modern infrastructure, widely utilized for water supply, sewerage, and various industrial applications due to their strength, durability, and corrosion resistance. For businesses in India involved in the manufacturing, distribution, or installation of ductile iron pipes, correctly identifying their Harmonized System of Nomenclature (HSN) code and understanding the associated Goods and Services Tax (GST) implications is critical for seamless financial operations and compliance.

Ductile iron, while being a form of cast iron, possesses enhanced properties due to its spheroidal graphite structure. In the HSN system, ductile iron pipes are primarily classified under Chapter 73: “Articles of iron or steel,” which covers a broad range of iron and steel products.

Specifically, ductile iron pipes most commonly fall under HSN heading 7303: “Tubes, pipes and hollow profiles, of cast iron.” This heading is crucial because ductile iron is a direct descendant of cast iron, differentiated by its improved ductility. Within this heading, various 8-digit HSN codes specify different types of cast iron pipes, which include ductile iron variants due to their similar composition and manufacturing processes. For example, the data provided lists:

73030010: Rain Water Pipe (of cast iron)
73030020: Soil Pipe (of cast iron)
73030030: Spun Pipe (of cast iron)
73030090: Other (tubes, pipes, and hollow profiles, of cast iron)

The term “spun pipe” (73030030) is particularly relevant here, as ductile iron pipes are often manufactured using a centrifugal casting or “spinning” process. While the HSN description explicitly mentions “cast iron,” industry practice and tax interpretations generally place ductile iron pipes within these HSN codes due to their foundational material and form.

The prevailing GST rate for ductile iron pipes, under HSN 7303, is consistently 18%. This rate has been applicable since July 1, 2017, when the GST regime was implemented in India.

It’s important to differentiate ductile iron pipes from other iron or steel pipes that may fall under different HSN headings, such as seamless pipes of iron or steel (HSN 7304) or other welded tubes and pipes (HSN 7306). These headings are for different types of iron or steel, or different manufacturing processes, though they also generally attract an 18% GST. However, for pipes specifically identified as “Ductile Iron,” HSN 7303 is the most appropriate classification.

Businesses dealing with ductile iron pipes must ensure they use the correct HSN code to maintain accurate records, generate proper invoices, and comply with all GST regulations.

FAQs

What is the primary HSN Chapter for Ductile Iron Pipes?

Ductile Iron Pipes fall under HSN Chapter 73.

What HSN heading typically covers Ductile Iron Pipes?

Ductile Iron Pipes are generally classified under HSN heading 7303, which covers “Tubes, pipes and hollow profiles, of cast iron.”

What is the GST rate for Ductile Iron Pipes in India?

Ductile Iron Pipes attract an 18% GST rate.

Where can businesses find the most accurate and updated HSN and GST information for Ductile Iron Pipes?

Businesses should always refer to the official Indian Customs Tariff Act, GST notifications issued by the CBIC (Central Board of Indirect Taxes and Customs), or consult with a tax professional for the most precise and current information.

Is there a cess applicable to Ductile Iron Pipes?

Based on the provided data and common GST notifications for these products, there is no compensation cess typically applicable to Ductile Iron Pipes.

Ductile Iron Pipe HSN Code

Understanding the HSN Code for Ductile Iron Pipes

HSN Code of similar products

FAQs

What is the primary HSN Chapter for Ductile Iron Pipes?

What HSN heading typically covers Ductile Iron Pipes?

What is the GST rate for Ductile Iron Pipes in India?

Where can businesses find the most accurate and updated HSN and GST information for Ductile Iron Pipes?

Is there a cess applicable to Ductile Iron Pipes?