The ms angle hsn code is 7216, the heading for angles, shapes and sections of iron or non-alloy steel, which covers L angles, channels, I beams, H beams and cold formed sections, and GST on them is 18%. Once sections are cut, drilled and welded into a shed, tower, gate or frame, the product becomes a structure under 7308, also at 18%.
This page shows the 6 digit lines for each section, the line between 7216 and 7308, a steel dealer's bill and the codes for aluminium and drawer channels. Bars, plates and pipes are covered from the metals hub.
Angles, channels and beams: codes and GST rates
Item / HSN / GST- MS angles (L angles), hot rolled18%Equal and unequal angles
- MS channels (U and C channels)18%Channels
- I beams and joists18%Beams
- H beams18%Wide flange sections
- Cold formed sections18%Including C purlins
- Fabricated structures, sheds, towers18%Structures and parts
- Steel doors, windows and frames18%Builders ware of steel
- Scaffolding and props18%Shuttering equipment
- Aluminium channels and sections18%Aluminium profiles
- Telescopic drawer channels18%Furniture fittings
Quick facts
HSN headings
7216 sections, 7308 structuresGST rate
18% (9% CGST + 9% SGST)Rate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
7308 for plain anglesStructural fabrication
7308 for goods, SAC 9954 for site work
Ms angle hsn code and channel hsn code
| Section | HSN | GST |
|---|---|---|
| U, I or H sections under 80 mm, hot rolled | 7216 10 | 18% |
| L angles under 80 mm | 7216 21 | 18% |
| T sections under 80 mm | 7216 22 | 18% |
| U channels 80 mm or more | 7216 31 | 18% |
| I beams 80 mm or more | 7216 32 | 18% |
| H beams 80 mm or more | 7216 33 | 18% |
| L or T sections 80 mm or more | 7216 40 | 18% |
| Other hot rolled sections | 7216 50 | 18% |
| Cold formed sections, C and Z purlins | 7216 61 | 18% |
| Other sections | 7216 69 to 7216 99 | 18% |
7308 hsn code description: structures
Heading 7308 covers structures and parts of structures of iron or steel, other than prefabricated buildings: bridges, towers, lattice masts, roofs, roof frames, doors, windows, shutters, staircases, pillars, scaffolding and props. It also covers plates, rods, angles and sections prepared for use in structures, such as drilled or punched members. The rate is 18%.
7216 or 7308
Plain angles, channels and beams sold in standard lengths are 7216. When they are cut to a design, drilled, punched or welded to become parts of a particular structure, they move to 7308. A fabricator who makes a shed frame in its workshop and delivers it sells 7308 goods. Erecting it at the client's land turns the job into a works contract under SAC 9954. Both are 18%.
Steel dealer's invoice
Steel stockist to a fabricator: MS angle 50 x 50 x 5 mm, HSN 7216 21, 2.4 tonnes, Rs 1,32,000. ISMC channel 100 mm, HSN 7216 31, 1.8 tonnes, Rs 1,01,000. Taxable value Rs 2,33,000. CGST 9% Rs 20,970. SGST 9% Rs 20,970. Total Rs 2,74,940.
Aluminium channel and telescopic channel
Aluminium channels and sections are profiles under 7604 at 18%; see aluminium. Telescopic drawer channels are furniture fittings under 8302 42 at 18%. Angle holders used in shelving are 7326 or 8302 depending on design.
Structural steel credit and site work
A factory owner who buys steel sections to build its own shed cannot take credit, because goods used to construct immovable property on own account are blocked, except for plant and machinery. A contractor building the shed for a client on a works contract at 18% can take credit. Pipes are on the steel pipes page.
Fabricators should treat this section and structure guide as background. How far steel has been worked decides between 7216 and 7308, so check with the GST portal and ask a GST practitioner or chartered accountant about fabrication contracts.
Frequently asked questions
What is the ms angle hsn code?
MS angles are 7216, such as 7216 21 for small L angles, at 18%.
What is the 7308 hsn code?
7308 covers steel structures and parts such as sheds, towers, doors and scaffolding, at 18%.
What is the ms channel hsn code?
MS channels are 7216 31 for sizes of 80 mm or more, at 18%.
What is the 7308 hsn code gst rate?
18%.
What is the telescopic channel hsn code?
Telescopic drawer channels are furniture fittings under 8302 42, at 18%.