HSN code 7306 is the Customs Tariff heading for other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel, in Chapter 73 (Articles of iron or steel). The GST rate is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates are from 9/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 7306
These are the entries of the current GST rate notifications whose column (2) names heading 7306 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | 18% | 9/2025-CT(R), Schedule II, S. No. 284 |
Goods of heading 7306 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
CGST, SGST and IGST split for HSN 7306
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| 18% | 9% | 9% | 18% |
Worked example: a ₹1,000 sale under HSN 7306
- At 18%: 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 any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
How to write HSN 7306 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (7306) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Common products under HSN 7306
Other headings in Chapter 73
Chapter 73 of the Customs Tariff is Articles of iron or steel. This list has 26 of its headings, each with its own page. See all Chapter 73 headings.
- HSN 7301: Sheet piling of iron or steel (18%)
- HSN 7302: Railway track construction material (18%)
- HSN 7303: Tubes, pipes and hollow profiles (18%)
- HSN 7304: Tubes, pipes and hollow profiles (18%)
- HSN 7305: Other tubes and pipes (18%)
- HSN 7307: Tube or pipe fittings (18%)
- HSN 7308: Structures and parts of structures (18%)
- HSN 7309: Reservoirs, tanks (18%)
- HSN 7310: Tanks, casks, drums, cans (5% or 18%)
- HSN 7311: Containers for compressed (18%)
- HSN 7312: Stranded wire, ropes, cables (18%)
- HSN 7313: Barbed wire of iron or steel (18%)