Scaffolding pipe HSN Code

Understanding Scaffolding Pipe HSN Codes

Scaffolding pipes are a fundamental component in construction, providing the structural framework for temporary access and work platforms. Understanding their Harmonized System of Nomenclature (HSN) code is crucial for businesses to ensure correct Goods and Services Tax (GST) compliance. While there isn’t one single HSN code specifically labelled “scaffolding pipe,” these essential items typically fall under broader categories related to tubes, pipes, and hollow profiles of iron or steel.

Identifying HSN Codes for Scaffolding Pipes

Most scaffolding pipes are manufactured from iron or steel, which places them within Chapter 73 of the HSN, covering “Articles of iron or steel.” The specific HSN code depends on the pipe’s characteristics, such as its material, manufacturing process (welded or seamless), and intended application.

Here are some relevant HSN codes and their corresponding GST rates, under which scaffolding pipes may be classified:

• Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel: This broad category often applies to pipes used for general construction purposes, including scaffolding.
  • Line Pipe Of A Kind Used For Oil Or Gas Pipeline – Welded, Of Stainless Steel: HSN 73061100, 18% GST. While specifically for oil/gas, the general description of welded pipes applies.
  • Line Pipe Of A Kind Used For Oil Or Gas Pipeline – Other – Non-Galvanized Pipes – Other: HSN 73061929, 18% GST. This covers various non-galvanized iron or steel pipes.
  • Line Pipe Of A Kind Used For Oil Or Gas Pipelines: Non-Galvanised Pipes : Of Iron: HSN 73061021, 18% GST. This specifically covers non-galvanized iron pipes.
• 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: HSN 73051221 and 73051211, both 18% GST.
  • Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Longitudinally Submerged Arc: HSN 73051119, 18% GST.
• 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: HSN 73041120, 18% GST.
  • Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Blanks For Tubes And Pipes: Of Iron: HSN 73041021, 18% GST.
  • Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: Other, Of Stainless Steel: HSN 73042400, 18% GST. While specific to drilling, the pipe description could apply if a seamless pipe is used.
  • Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: Other Drill Pipe: Other: HSN 73042390, 18% GST.
• Tubes, Pipes And Hollow Profiles, Of Cast Iron:
  • Rain Water Pipe: HSN 73030010, 18% GST. While “rain water pipe,” this indicates the classification for cast iron pipes.

It is important to note that the common GST rate for these iron and steel pipes, which would encompass scaffolding pipes, is generally 18%.

Considering Related Fittings and Other Materials

Beyond the pipes themselves, scaffolding systems also involve fittings.

• Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel:
  • Other : Flanges : Other: HSN 73079190, 18% GST.
  • Other : Threaded Elbows, Bends And Sleeves : Galvanised: HSN 73079210, 18% GST. These fittings, crucial for connecting scaffolding pipes, also generally attract an 18% GST.