GST rates and HSN code for Steel box.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Iron and <strong>steel</strong> | 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 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 4 | 72111300 | 18% | – | 01/07/2017 | – |
| Other Alloy Steel In Ingots Or Other Primary Forms; Semi-Finished Products Of Other Alloy Steel – Other : Other : Billets | 72249091 | 18% | – | 01/07/2017 | – | |
| Flat-Rolled Products Of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Cold-Rolled (Cold Reduced) : Of A Thickness Of 0.5 Mm Or More But Not Exceeding 1 Mm : Other | 72193490 | 18% | – | 01/07/2017 | – | |
| Angles, Shapes And Sections Of Iron Or Non-Alloy Steel – Other: Other : Forged | 72169940 | 18% | – | 01/07/2017 | – | |
| Articles of iron or <strong>steel</strong> | 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 Equip | 73102110 | 18% | – | 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 Equip | 73102990 | 18% | – | 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 Equip | 73102920 | 18% | – | 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 Equi | 7310 | 18% | – | 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 Equip | 73102190 | 18% | – | 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 Equip | 73102910 | 18% | – | 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 Equip | 73101010 | 18% | – | 01/07/2017 | – | |
| Mathematical Boxes, Geometry Boxes And Colour Boxes, Pencil Sharpeners | 7326 | 12% | – | 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 Equip | 73101020 | 18% | – | 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 Equip | 73101090 | 18% | – | 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 Articles | 7318 | 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 | – | |
| 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 Equipment | 730900 | 18% | – | 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: —- Other | 73043929 | 18% | – | 01/07/2017 | – | |
| Ores, slag and ash | Slag, 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 Mixtures | 26209100 | 18% | – | 01/07/2017 | – |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Hand Saws; Blades For Saws Of All Kinds (Including Slitting, Slotting Or Toothless Saw Blades)- Circular Saw Blades (Including Slitting Or Slotting Saw Blades) : With Working Part Of Steel | 82023100 | 18% | – | 01/07/2017 | – |
Steel boxes are ubiquitous, serving countless purposes from storage and packaging to housing sensitive equipment. For businesses manufacturing, trading, or simply utilizing steel boxes in India, understanding their Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. The HSN system standardizes product classification globally, simplifying taxation and international trade.
The primary HSN classification for most steel boxes and similar containers falls under Chapter 73, specifically within the heading of “Articles of iron or steel.”
More precisely, the HSN code 7310 is the key for “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.”
Within HSN 7310, various sub-codes exist based on capacity and specific characteristics:
The general GST rate applicable to these steel boxes and containers under HSN 7310 is 18%. This rate has been in effect since July 1, 2017.
It is important to distinguish these general steel boxes from specialized items like:
Accurate HSN classification is vital for transparent invoicing, correct tax remittance, and smooth operations within the GST framework.
The main HSN chapter for steel boxes is Chapter 73, specifically “Articles of iron or steel.”
The typical GST rate for steel boxes under HSN 7310 is 18%.
HSN 7310 explicitly excludes containers for compressed or liquefied gas; these would fall under a different HSN code (e.g., HSN 7311).
As per HSN 7310, the “whether or not lined or heat-insulated” phrase indicates that this condition does not change the HSN code within this heading, as long as it’s not fitted with mechanical or thermal equipment.
If a steel container has a capacity exceeding 300 liters, it falls under HSN 730900, also attracting an 18% GST.
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