Steel Fabrication HSN Code

Understand Steel Fabrication: HSN Codes and GST Rates

Steel fabrication is a cornerstone of modern construction and manufacturing, involving the cutting, bending, and assembling of steel components into various structures. For businesses operating in this sector, understanding the correct Harmonized System of Nomenclature (HSN) codes and their corresponding Goods and Services Tax (GST) rates is absolutely critical for compliance. While “steel fabrication” itself isn’t a single HSN code, the components and processes involved are meticulously classified. Let’s explore the relevant HSN codes for steel and fabricated steel articles.

Unpacking Steel: Raw Forms and Semi-Finished Products

The foundation of steel fabrication begins with the steel itself. This falls primarily under HSN Chapter 72: “Iron and steel.” Various forms of steel are listed, generally attracting an 18% GST rate, effective from July 1, 2017:

• Other Alloy Steel in Ingots or Other Primary Forms; Semi-Finished Products of Other Alloy Steel – Other : Other : Billets: HSN 72249091 covers these foundational forms of alloy steel.
• Flat-Rolled Products of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Cold-Rolled (Cold Reduced): This includes specific thicknesses like “Of A Thickness Of 0.5 Mm Or More But Not Exceeding 1 Mm : Other” under HSN 72193490.
• Angles, Shapes And Sections Of Iron Or Non-Alloy Steel – Other: Other : Forged: HSN 72169940 classifies these structural components.
• Flat-Rolled Products Of Other Alloy Steel, Of A Width Of Less Than 600 Mm – Other: Not Further Worked Than Cold-Rolled (Coldreduced): Specific thicknesses like “Of A Thickness Of 3 Mm And Above But Not Exceeding 4.75 Mm” are under HSN 72269220.
• Flat-Rolled Products Of Stainless Steel, Of A Width Of 600 Mm Or More – Not Further Worked Than Hot-Rolled, Not In Coils: This includes “Of A Thickness Exceeding 10 Mm : Universal Plates Of Stainless Steel Or Heat Resisting Steel And Chromium Type : Exceeding 14 Mm” under HSN 72192112.
• 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: Strip: HSN 72112350 covers this type of steel strip.
• Bars And Rods, Hot-Rolled, In Irregularly Wound Coils, Of Other Alloy Steel: HSN 7227 broadly covers these.
• Flat-Rolled Products Of Iron Or Non-Alloy Steel, Of A Width Of 600 Mm Or More, Hot-Rolled, Not Clad, Plated Or Coated Not In Coils, Not Further Worked Than Hot-Rolled, With Patterns In Relief : Plates: HSN 72084010 is for these patterned plates.
• Other Bars And Rods Of Iron Or Non-Alloy Steel, Not Further Worked Than Forged, Hot-Rolled, Hot-Drawn Or Hot-Extruded, But Including Those Twisted After Rolling – Containing Indentations, Ribs, Grooves Or Other Deformations Produced During The Rolling Pro: HSN 72142090 details these types of bars and rods.
• Other Bars And Rods Of Other Alloy Steel; Angles, Shapes And Sections, Of Other Alloy Steel; Hollow Drill Bars And Rods, Of Alloy Or Non-Alloy Steel – Hollow Drill Bars And Rods : Of Alloy Steel: HSN 72288010 classifies these specialized bars and rods.

Fabricated Articles of Iron or Steel

Once the raw steel is formed, it becomes “articles of iron or steel,” primarily classified under HSN Chapter 73. These fabricated items also generally attract an 18% GST rate, effective from July 1, 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: HSN 7318 covers these common fasteners crucial in fabrication.
• 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 Stainless Steel: HSN 73061100 specifies these fabricated pipes.
• 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: HSN 730900 covers large fabricated containers.
• 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: HSN 73043929 details specific seamless pipes.
• 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 : Other: HSN 73239190 includes certain household items.
• 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 Iron (Other Than Cast Iron) Or Steel, Enamelled : Other: HSN 73239490 also includes household items.
• Other Articles Of Iron Or Steel – Forged Or Stamped, But Not Further Worked : Other : For Automobiles And Earth Moving Equipments: HSN 73261910 covers fabricated parts for vehicles and machinery.
• 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 is for larger fabricated pipes.