HSN code 73072200 is the 8-digit tariff item for threaded elbows, bends and sleeves, under heading 7307 and sub-heading 730722 (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 73072200 at a glance
| Tariff item (8 digits) | 73072200 |
|---|---|
| Heading (4 digits) | 7307: Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel |
| Sub-heading (6 digits) | 730722: Threaded elbows, bends and sleeves |
| Chapter | 73: Articles of iron or steel |
| Description | Threaded elbows, bends and sleeves |
| 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. 285 (HSN 7307) covers "Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel" at 18%.
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 |
|---|---|---|---|---|
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 285 |
Worked example: a ₹1,000 sale under HSN 73072200
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 (7307) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (730722) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (73072200), 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 heading 7307
- HSN 73071110: Sponge iron cast fittings (tube or pipe fittings, of iron or steel, of non-malleable cast iron) (18%)
- HSN 73071120: Sg iron cast fittings (tube or pipe fittings, of iron or steel, of non-malleable cast iron) (18%)
- HSN 73071190: Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, of non-malleable cast... (18%)
- HSN 73072100: Flanges (18%)
- HSN 73072300: Butt welding fittings (18%)
- HSN 73079110: Flanges, galvanised (18%)
- HSN 73079190: Flanges: other (18%)
- HSN 73079210: Threaded elbows, bends and sleeves, galvanised (18%)
- HSN 73079290: Threaded elbows, bends and sleeves: other (18%)
- HSN 73079310: Butt welding fittings, galvanised (18%)
- HSN 73079390: Butt welding fittings: other (18%)
- HSN 73079910: Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel, other, galvanised (18%)
See every rate entry for the heading on the HSN 7307 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).