The ms pipe hsn code is 7306 for welded MS and GI pipes, ERW tubes and square and rectangular hollow sections, and GST on steel pipes is 18%. SMLS pipes go under 7304, very large welded line pipes under 7305, and cast iron pipes under 7303, all at the same rate.
The heading turns on how the pipe is made (welded or SMLS), its size and its shape. This page explains each line, the codes for copper, aluminium and stainless pipes, and a bill from a pipe dealer. The full steel range is on the iron and steel hub.
Steel pipes: codes and GST rates
Item / HSN / GST- MS ERW round pipe, welded18%Circular, non-alloy steel
- GI pipe, galvanised18%Zinc coated welded pipe
- Square and rectangular hollow sections18%SHS and RHS
- Stainless steel welded pipe18%Circular SS pipe
- SMLS steel pipe and tube18%Boiler tubes, line pipe
- Large welded pipe above 406.4 mm18%Oil and gas lines
- Cast iron pipes18%Drainage, soil pipes
- Steel pipe fittings and flanges18%Elbows, sockets, flanges
- Copper pipe18%AC and plumbing copper tubes
- Aluminium pipe18%Aluminium tubes
Quick facts
HSN heading
7306: other welded tubes and pipes of iron or steelGST rate
18% (9% CGST + 9% SGST)SMLS
7304 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
7326 for pipes cut to lengthFittings
7307 at 18%
7306 hsn code description and sub-headings
| Sub-heading | Product | GST |
|---|---|---|
| 7306 11, 7306 19 | Line pipe for oil or gas | 18% |
| 7306 21, 7306 29 | Casing and tubing for drilling | 18% |
| 7306 30 | Other welded pipe of circular section, non-alloy steel (MS, GI, ERW) | 18% |
| 7306 40 | Other welded pipe of circular section, stainless steel | 18% |
| 7306 50 | Other welded pipe of circular section, other alloy steel | 18% |
| 7306 61 | Welded hollow sections of square or rectangular section | 18% |
| 7306 69 | Welded hollow sections of other non-circular shapes | 18% |
| 7306 90 | Other | 18% |
Most MS and GI pipes sold by pipe dealers for water lines, structures and fencing are 7306 30. Square and rectangular hollow sections (SHS and RHS) used in sheds and gates are 7306 61.
GI pipe hsn code and ms pipe hsn code 8 digit
GI pipe is MS pipe that has been galvanised with zinc, and it stays in 7306 30. At 8 digits, many dealers print 7306 30 90, but check the line your mill prints on its invoice. The GST is 18% on both black MS pipe and GI pipe.
7304 hsn code for SMLS pipe
Pipes made without any weld seam (SMLS pipes) and are used in boilers, hydraulics and high pressure lines. They go under 7304 at 18%. Large welded pipes with an outside diameter above 406.4 mm go under 7305.
SS pipe, copper pipe and aluminium pipe
- Stainless steel welded pipe: 7306 40; SS pipe made without a seam: 7304 41 or 7304 49. See stainless steel.
- Copper tubes and pipes: 7411 at 18%, common for AC lines. See copper and brass.
- Aluminium tubes and pipes: 7608 at 18%. See aluminium.
- Plastic and PVC pipes: 3917. See PVC pipes.
Pipe fittings and other near codes
Elbows, sockets, unions, tees, flanges and couplings of steel are 7307 at 18%. Valves and taps are 8481. A pipe wrench is a hand tool under 8204. Drain pipes of cast iron are 7303. PU pipe used in pneumatic lines is plastic under 3917.
Pipe dealer's bill
Pipe dealer to a fabricator in another state: MS ERW pipe 50 NB medium, HSN 7306 30, 3.2 tonnes, taxable value Rs 1,92,000. IGST 18% Rs 34,560. Total Rs 2,26,560.
A load of this size needs an e-way bill. A contractor who builds pipelines on site is supplying a works contract under SAC 9954 rather than selling pipes.
Take this pipe classification as a general guide to today's tariff. Diameter, process and alloy content decide the exact line, and the Council can change rates, so verify against the GST portal and take the view of a GST practitioner or chartered accountant for special pipes.
Frequently asked questions
What is the hsn code for MS pipe?
Welded MS pipe of round section is 7306 30. Square and rectangular hollow sections are 7306 61. GST is 18%.
What is the GI pipe hsn code?
GI pipe is galvanised welded steel pipe under 7306 30, at 18%.
What is the 7306 hsn code gst rate?
18% for all welded pipes and hollow sections under 7306.
What is the copper pipe hsn code?
Copper tubes and pipes are 7411, at 18%.
What is the 7304 hsn code?
7304 covers SMLS tubes and pipes of iron or steel, at 18%.