HSN code 73041011 is the 8-digit tariff item for pipes of iron or steel, of iron (tubes, pipes and hollow profiles, seamless, of iron or steel, line pipe of a kind used for oil), under heading 7304 and sub-heading 730410 (Chapter 73). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 73041011 at a glance
| Tariff item (8 digits) | 73041011 |
|---|---|
| Heading (4 digits) | 7304: Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel |
| Sub-heading (6 digits) | 730410 |
| Chapter | 73: Articles of iron or steel |
| Description | Pipes of iron or steel, of iron (tubes, pipes and hollow profiles, seamless, of iron or steel, line pipe of a kind used for oil) |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 282 (HSN 7304) covers "Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel" at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 282 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 73041011 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 73041011
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (7304) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (730410) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (73041011), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 730410
- HSN 73041019: Pipes of iron or steel: other (tubes, pipes and hollow profiles, seamless, of iron or steel, line pipe of... (18%)
- HSN 73041021: Blanks for tubes and pipes, of iron (tubes, pipes and hollow profiles, seamless, of iron or steel, line... (18%)
- HSN 73041029: Blanks for tubes and pipes: other (tubes, pipes and hollow profiles, seamless, of iron or steel, line pipe... (18%)
See every rate entry for the heading on the HSN 7304 page, or all Chapter 73 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).