The tmt bar hsn code is 7214 20, the line for hot rolled bars of non-alloy steel with indentations, ribs or deformations made during rolling, which is exactly what a TMT bar or sariya is, and GST on TMT bars is 18%. Plain MS rounds stay in 7214, and wire rods sold in coils go to 7213.
Diameter, grade (Fe 500, Fe 550) and maker make no difference to the line or the tax. This page shows the related lines, a steel dealer's bill, binding wire and the points builders get wrong. Plates, pipes and other steel forms are listed from the steel hub, and angles and channels on the MS angle page.
TMT bars: codes and GST rates
Item / HSN / GST- TMT bars and rebars, deformed18%Ribbed bars for concrete
- MS round bars, hot rolled18%Plain rounds
- Wire rods in coils18%Used for wire drawing
- Other bars and rods, cold finished18%Bright bars
- Stainless steel bars18%Alloy steel bars 7228
- Binding wire18%Wire for tying rebar
- Cut and bent rebar18%Still bars if not assembled
- Rebar cages18%Welded mesh 7314
Quick facts
HSN heading
7214: bars and rods of iron or non-alloy steel, hot rolledTMT bars
7214 20 (with deformations)GST 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
7213 for TMT bars (7213 is wire rod in coils)
Tmt bar hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| TMT bar, rebar, sariya, 8 mm to 32 mm | 7214 20 | 18% |
| MS round bar, plain | 7214 99 | 18% |
| MS square bar | 7214 99 | 18% |
| Wire rod in irregular coils | 7213 | 18% |
| Bright bar, cold drawn | 7215 | 18% |
| Stainless steel bar | 7222 | 18% |
| Alloy steel bar | 7228 | 18% |
| Binding wire | 7217 | 18% |
Sariya gst rate and the reform
TMT bars were 18% before the reform and remain 18%. Cement, the other big input in a slab, fell from 28% to 18%. A builder buying 10 tonnes of sariya at a taxable value of Rs 5,60,000 pays GST of Rs 1,00,800. See cement.
7214 or 7213: bars and wire rod
7213 is for bars and rods hot rolled in irregularly wound coils, which wire drawing units buy as wire rod. 7214 is for straight lengths. TMT bars are straight lengths with deformations, so they are 7214 20. Some 8 mm TMT is supplied in coils; check whether your mill bills it as 7213 or 7214 and follow its code.
Cut and bend rebar and fabricated cages
Bars cut to length and bent to shape for a site are still bars under 7214 20 when sold loose. Rebar cages assembled by welding or tying become structures under 7308, and welded mesh is 7314. All are 18%. Cutting, bending and tying bars at the site as part of building work is a works contract; see SAC 9954.
Steel dealer's invoice
Steel dealer to a builder inside the state: TMT bars Fe 500D 12 mm, HSN 7214 20, 6.2 tonnes, taxable value Rs 3,41,000. CGST 9% Rs 30,690. SGST 9% Rs 30,690. Total Rs 4,02,380.
Steel loads need an e-way bill, and the weighbridge weight should match the invoice. Builders buying for their own office cannot take credit; contractors on taxable works contracts can.
Iron rod hsn code and round bar
"Iron rod" in the market usually means MS round or TMT bar, both 7214 at 18%. Stainless steel rods are 7222 and alloy steel rods 7228. Binding wire for tying bars is 7217; see steel.
Steel dealers should use this TMT summary as background. Coil versus straight length and steel grade can change the line, so follow your mill's classification, verify on the GST portal and ask a GST practitioner or chartered accountant about fabricated rebar.
Frequently asked questions
What is the tmt bar hsn code?
TMT bars are 7214 20, at 18%.
What is the sariya gst rate?
Sariya (TMT bars) is taxed at 18%.
What is the 7214 hsn code?
7214 is bars and rods of iron or non-alloy steel, hot rolled, in straight lengths, at 18%.
What is the MS rod hsn code?
MS round bars are 7214 99, at 18%.
What is the difference between 7213 and 7214?
7213 is wire rod in irregular coils. 7214 is bars and rods in straight lengths, including TMT bars.