GST rates and HSN code for Square tube.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Iron and steel | Semi-Finished Products Of Iron Or Non-Alloy Steel – Containing By Weight Less Than 0.25% Of Carbon : Other, Of Rectangular (Other Than Square) Crosssection : Seamless Steel Tube Quality | 72071230 | 18% | – | 01/07/2017 | – |
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 | – |
Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Flanges : Other | 73079190 | 18% | – | 01/07/2017 | – | |
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Monitors And Projectors, Not Incorporating Television Reception Apparatus, Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcastreceivers Or Sound Or Video Recording Or Reproducing Apparatus – Cathode-Ray Tube Monitors | 8528 | 28% | – | 27/07/2018 1/07/2017 | – |
(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 | – | |
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 | 48026130 | 12% | – | 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 | – | |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Power Driven Pumps Primarily Designed For Handling Water, Namely, Centrifugal Pumps (Horizontal And Vertical), Deep Tube-Well Turbine Pumps, Submersible Pumps, Axial Flow And Mixed Flow Vertical Pumps | 8413 | omitted | – | 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 | – |
The HSN code for square tubes made of iron or steel is clearly defined within Chapter 73, which covers “Articles of iron or steel.” Specifically, the data highlights:
It’s important to differentiate this from other tube types mentioned in the data, such as “Seamless Steel Tube Quality” (HSN 72071230), which refers to semi-finished products of iron or non-alloy steel with a rectangular (other than square) cross-section and also has an 18% GST rate. While both are related to metal profiles, HSN 73066100 is the direct classification for welded square or rectangular hollow sections.
The data also includes other items with “square” in their description, like paper or quartzite, but these are distinct from metal square tubes and fall under different HSN chapters and GST rates. Therefore, for square tubes made of iron or steel, HSN 73066100 is the primary and most relevant code for GST purposes.
The primary HSN code for iron or steel square tubes is 73066100.
It covers “Other Tubes, Pipes And Hollow Profiles… Of Iron Or Steel – Other, Welded, Of Non-Circular Cross-Section: — Of Square Or Rectangular Cross-Section.”
The GST rate for square tubes under HSN 73066100 is 18%.
The data shows HSN 72071230 for “Semi-Finished Products Of Iron Or Non-Alloy Steel – Containing By Weight Less Than 0.25% Of Carbon : Other, Of Rectangular (Other Than Square) Cross-section : Seamless Steel Tube Quality,” with an 18% GST.
Using the correct HSN code is vital for accurate GST compliance, proper invoicing, and efficient customs clearance for businesses dealing with square tubes.
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