Square pipe HSN Code
GST rates and HSN code for Square pipe.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of iron or steel | Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Other, Welded, Of Non-Circular Cross-Section: — Of Square Or Rectangular Cross-Section | 73066100 | 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 | – | |
| Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Flanges : Other | 73079190 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Rain Water Pipe | 73030010 | 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 | – | |
| (waste and scrap) paper or paperboard | Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026230 | 12% | – | 01/07/2017 | – |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025640 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48023000 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48026240 | 12% | – | 01/07/2017 | – | |
| Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48114900 | 18% | – | 01/07/2017 | – | |
| Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48119091 | 18% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 4802 | 12% | – | 01/07/2017 | – | |
| Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48119017 | 18% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025570 | 12% | – | 01/07/2017 | – | |
| Uncoated Paper And Paperboard, Of A Kind Used For Writing, Printing Or Other Graphic Purposes, And Non-Perforated Punch Card And Punch Tape Paper, In Rolls Or Rectangular (Including Square) Sheets Of Any Size, Other Than Paper Of Heading 4801 Or 4803; Han | 48025710 | 12% | – | 01/07/2017 | – | |
| Paper, Paperboard, Cellulose Wadding And Webs Of Cellulose Fibres, Coated, Impregnated, Covered, Surface-Coloured, Surface-Decorated Or Printed, In Rolls Or Rectangular (Including Square) Sheets, Of Any Size, Other Than Goods Of The Kind Described In Head | 48111000 | 18% | – | 01/07/2017 | – | |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Quartz (Other Than Natural Sands); Quartzite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape – Quartzite — Other | 25062090 | 5% | – | 01/07/2017 | – |
| Natural Steatite, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape; Talc | 2526 | 5% | – | 01/07/2017 | – | |
| Nickel and articles thereof | Nickel Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Tubes And Pipes | 7507 | 18% | – | 01/07/2017 | – |
Understanding the HSN Code for Square Pipes
Square pipes, also known as square hollow sections (SHS), are fundamental components in construction, fabrication, and various industries due to their strength and versatility. For businesses dealing with these essential structural elements in India, correctly identifying their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for seamless operations and tax compliance.
The HSN code for square pipes primarily depends on the material they are made from, with iron and steel being the most common.
Iron or Steel Square Pipes: HSN 7306
The vast majority of square pipes are made of iron or steel. These materials fall under Chapter 73: Articles of iron or steel.
Specifically, within this chapter, square pipes are categorized under:
- 7306: Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.
- This heading broadly covers various types of pipes and hollow profiles made from iron or steel, excluding those of cast iron or certain large-diameter pipes.
- The most relevant HSN sub-code for square or rectangular cross-section pipes is:
- 73066100: Other, welded, of non-circular cross-section: — Of square or rectangular cross-section.
- This HSN code precisely describes welded square or rectangular pipes made of iron or steel.
- The GST rate for square pipes under this HSN code is 18%, effective from July 1, 2017.
- 73066100: Other, welded, of non-circular cross-section: — Of square or rectangular cross-section.
This classification covers a wide range of square pipes used in applications like structural framing, railings, furniture, and various engineering projects.
Beyond Square Pipes: Related HSN Classifications
While HSN 73066100 is the direct match for iron and steel square pipes, it’s useful to note other related classifications within Chapter 73:
- 73030010: Tubes, pipes and hollow profiles, of cast iron: Rain Water Pipe. Cast iron pipes have a distinct HSN code and also attract an 18% GST.
- 7305 and 7306 (other sub-codes): These cover other types of iron or steel tubes and pipes, including circular pipes, line pipes for oil or gas pipelines, and stainless steel pipes, most of which also attract an 18% GST.
- 7307: Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. Fittings for pipes also generally have an 18% GST.
Other Materials for Square Profiles
While iron and steel dominate the market for square pipes, if a “square pipe” is made from other materials, its HSN code would differ:
- Nickel tubes and pipes (HSN 750718): If a square profile is made of nickel, it would fall under Chapter 75 and attract an 18% GST.
- Aluminum tubes and pipes (HSN 7606 or 7608): Square profiles of aluminum would be under Chapter 76, typically with an 18% GST.
For businesses, precise HSN code application is paramount for seamless GST compliance, correct invoicing, and efficient supply chain management. Always refer to the latest official GST notifications for the most accurate and up-to-date information.
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