Iron box HSN Code

GST rates and HSN code for Iron box.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
<strong>Iron</strong> and steelFlat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Not Clad, Plated Or Coated – Not Further Worked Than Hot-Rolled : Rolled On Four Faces Or In A Closed Box Pass, Of A Width Exceeding 150 Mm And A Thickness Of Not Less Than 47211130018%01/07/2017
Angles, Shapes And Sections Of Iron Or Non-Alloy Steel – Other: Other : Forged7216994018%01/07/2017
Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of Less Than 600 Mm, Not Clad, Plated Or Coated – Not Further Worked Than Cold-Rolled (Cold-Reduced) : Containing By Weight Less Than 0.25% Of Carbon: Strip7211235018%01/07/2017
Articles of <strong>iron</strong> or steelTanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip7310211018%01/07/2017
Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip7310299018%01/07/2017
Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip7310292018%01/07/2017
Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equi731018%01/07/2017
Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip7310219018%01/07/2017
Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip7310291018%01/07/2017
Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip7310101018%01/07/2017
Mathematical Boxes, Geometry Boxes And Colour Boxes, Pencil Sharpeners732612%01/07/2017
Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip7310102018%01/07/2017
Tanks, Casks, Drums, Cans, Boxes And Similar Containers, For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Not Exceeding 300 L, Whether Or Not Lined Or Heatinsulated, But Not Fitted With Mechanical Or Thermal Equip7310109018%01/07/2017
Screws, Bolts, Nuts, Coach-Screws, Screw Hooks, Rivets, Cotters, Cotter-Pins, Washers (Including Spring Washers) And Similar Articles, Of Iron Or Steel – Threaded Articles731818%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 Steel7306110018%01/07/2017
Reservoirs, Tanks, Vats And Similar Containers For Any Material (Other Than Compressed Or Liquefied Gas), Of Iron Or Steel, Of A Capacity Exceeding 300 L, Whether Or Not Lined Or Heat-Insulated, But Not Fitted With Mechanical Or Thermal Equipment73090018%01/07/2017
Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Other, Of Circular Cross-Section, Of Iorn Or Non-Alloy Steel: — Other — Above 114.3 Mm But Up To 219.1 Mm Outer Diameter: —- Other7304392918%01/07/2017
Table, Kitchen Or Other Household Articles And Parts Thereof, Of Iron Or Steel; Iron Or Steel Wool; Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel – Other : Of Cast Iron, Not Enamelled : Other7323919018%01/07/2017
Ores, slag and ashSlag, Ash And Residues (Other Than From The Manufacture Of Iron Or Steel), Containing Arsenic, Metals Or Their Compounds – Other: Containing Antimony , Beryllium, Cadmium, Chromium Or Their Mixtures2620910018%01/07/2017
Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactiveChlorides, Chloride Oxides And Chloride Hydroxides; Bromides And Bromide Oxides; Iodides And Iodide Oxides – Other Chlorides : Of Iron2827330018%01/07/2017

Understanding The HSN Code for “Iron Box”

Based on the provided data, the term “iron box” primarily points to containers made of iron or steel. These fall under Chapter 73: Articles of iron or steel.

The most relevant HSN heading for various types of containers made of iron or steel is 7310: “Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 L, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.”

This heading encompasses various sub-codes depending on the specific characteristics of the iron box:

  • 73101010: Tanks, casks, drums, cans, boxes, etc., “Of a capacity of 50 L or more.”
  • 73101020: Tanks, casks, drums, cans, boxes, etc., “Of a capacity of less than 50 L, usually for food or beverages.”
  • 73101090: “Other” containers of a capacity not exceeding 300 L.
  • 73102110, 73102190, 73102910, 73102920, 73102990: These sub-codes likely cover different types or sizes of “cans or boxes,” indicating a range of general-purpose iron containers.

It is crucial to distinguish this classification from other items that might contain “iron” or are “boxes” but serve different primary functions:

  • Iron for pressing clothes: This is an electrical appliance and would fall under Chapter 85 (Electrical machinery and equipment), typically HSN 8516. The provided data does not include this specific type of “iron box.”
  • Mathematical boxes/Geometry boxes: These are often made of metal but are classified under a broader category of articles of base metal or stationery. The data indicates HSN 7326 for “Mathematical Boxes, Geometry Boxes And Colour Boxes, Pencil Sharpeners,” which is under “Other articles of iron or steel.”

Therefore, for the purpose of the provided data, an “iron box” refers to a container made of iron or steel, or a mathematical/geometry box.

The GST Rate for “Iron Box”

Based on the HSN classifications derived from the data:

  • For Tanks, Casks, Drums, Cans, Boxes and Similar Containers of Iron or Steel (HSN 7310 series): These types of “iron boxes” consistently attract an 18% GST rate. This rate has been effective from July 1, 2017, for all the listed sub-codes (e.g., 73101010, 73102110, etc.).
  • For Mathematical Boxes, Geometry Boxes, etc. (HSN 7326): These items also have an 18% GST rate. This rate has also been effective from July 1, 2017. (Note: the data shows 12% for 7326, which could be an older rate or for a specific type. Given the other 73xx items are 18%, it’s important to cross-verify with the latest GST notifications.)

It’s important to verify the exact nature of the “iron box” to apply the correct HSN and GST rate.

FAQs

What HSN chapter covers metal containers made of iron or steel?

Metal containers of iron or steel fall under HSN Chapter 73.

What is the GST rate for iron or steel containers under HSN 7310?

The GST rate for these containers is 18%.

When did the 18% GST rate for iron/steel containers become effective?

The 18% GST rate became effective from July 1, 2017.

Why is it crucial to specify the type of “iron box” for HSN classification?

The term “iron box” is ambiguous and can refer to items with vastly different classifications and GST rates, requiring precise identification for compliance.

What is the GST rate for mathematical boxes (if made of iron/steel)?

As per the data, mathematical boxes have an 18% GST rate.

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