Harmonised System of Nomenclature (HSN) Code 7308 covers structures and their parts made from iron or steel. This code is widely used in the construction, infrastructure, engineering and fabrication industries in India. Businesses involved in manufacturing, supplying or importing steel structures must use the correct HSN classification to ensure accurate GST billing and tax compliance.
Under the GST system, HSN codes help identify goods and determine the applicable tax rate. Therefore, understanding HSN Code 7308 is important for fabricators, contractors, EPC companies, wholesalers and exporters.
Which products fall under the 7308 HSN Code?
HSN 7308 sits within the broader GST hierarchy as follows:
- Section XV: Base Metals & Articles of Base Metal
- Chapter 73: Articles of Iron or Steel
Here is the detailed breakdown of the 7308 HSN Code classification:
|
Description |
HSN Code |
|
Iron or steel structures and structural parts excluding prefabricated buildings under heading 9406, including bridges, bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors, windows, shutters, balustrades, pillars and columns |
7308 |
|
Iron or steel structures and structural parts such as bridges, bridge sections, towers, lattice masts, roofs, roofing frameworks, doors, windows, shutters, balustrades, pillars and columns |
730810 |
|
Iron or steel fabricated structures and structural components, including bridges, lock gates, towers, roofs, doors, windows and related framework parts |
73081000 |
|
Towers and lattice masts made of iron or steel used in structural applications |
730820 |
|
Galvanised iron or steel towers designed for transmission or telecom infrastructure |
73082011 |
|
Other iron or steel towers and lattice masts not elsewhere specified |
73082019 |
|
Iron or steel lattice masts used for industrial, telecom or power installations |
73082020 |
|
Doors, windows and their frames, thresholds and shutters made of iron or steel |
730830 |
|
Iron or steel doors, windows, frames, thresholds and shutters for residential or industrial use |
73083000 |
|
Scaffolding, shuttering, propping and pit-propping equipment made of iron or steel |
730840 |
|
Iron or steel scaffolding and similar temporary structural support equipment |
73084000 |
|
Other iron or steel structures and structural parts not specifically classified elsewhere |
730890 |
|
Plates, rods, angles, sections, tubes and similar prepared structural components of iron or steel |
73089010 |
|
Iron or steel structural components prepared for use in bridges, buildings or industrial projects |
73089020 |
|
Iron or steel framework sections and fabricated structural assemblies |
73089030 |
|
Structural panels, frameworks and support systems made of iron or steel |
73089040 |
|
Iron or steel fabricated beams, girders and support structures |
73089050 |
|
Industrial iron or steel structural assemblies and framework components |
73089060 |
|
Ready-to-install iron or steel structural sections and fabricated parts |
73089070 |
|
Other miscellaneous iron or steel structural products and fabricated parts |
73089090 |
Use this HSN Code Finder to find a preferred HSN code.
How much GST is charged on products falling under HSN 7308?
Under the GST regime, goods classified under HSN 7308 continue to attract 18% GST after the GST rate rationalisation approved during the 56th GST Council Meeting held in September 2025. The revised GST structure, effective from 22 September 2025, largely retained iron and steel construction products within the standard 18% slab, as these items are treated as industrial and infrastructure-related goods rather than essential commodities.
Input Tax Credit (ITC) on HSN 7308 purchases
Businesses registered under GST that purchase goods falling under HSN 7308 for use in their taxable business activities are generally eligible to claim Input Tax Credit (ITC) on the GST paid. However, some important conditions and restrictions apply:
- ITC is available when steel structures are purchased for use in manufacturing, trading, or for use in providing taxable services (such as industrial construction contracts).
- ITC may be blocked under Section 17(5) of the CGST Act if the structures are used for the construction of immovable property for the business's own use (i.e., not for further sale as a works contractor). This is a frequently litigated area, and businesses should carefully document the end use of purchased materials.
- Works contractors purchasing HSN 7308 goods for use in providing works contract services can generally claim ITC where the end output is also a taxable works contract supply.
- As part of post-56th Council reform, provisional refunds of 90% for inverted duty structure (IDS) claims became available from 1st November 2025, on a risk-based, automated basis, relevant for businesses where input GST rates exceed output tax rates.
Conclusion
For businesses dealing in steel fabrication, industrial structures or infrastructure supply, HSN Code 7308 directly affects billing accuracy, ITC eligibility and overall GST compliance. Even small mistakes in classification or documentation can create unnecessary delays during audits, return filing or ITC reconciliation.
This makes it important for businesses to maintain proper product mapping, vendor records and GST documentation from the start, rather than correcting errors later. As GST compliance becomes increasingly automated, using accounting and business management solutions like TallyPrime can help businesses manage HSN-wise invoicing, GST reporting, reconciliation and compliance tracking more efficiently while reducing manual errors.
