HSN code 73181500 is the 8-digit tariff item for other screws and bolts, whether or not with their nuts or washers, under heading 7318 and sub-heading 731815 (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 73181500 at a glance
| Tariff item (8 digits) | 73181500 |
|---|---|
| Heading (4 digits) | 7318: Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel |
| Sub-heading (6 digits) | 731815: Other screws and bolts, whether or not with their nuts or washers |
| Chapter | 73: Articles of iron or steel |
| Description | Other screws and bolts, whether or not with their nuts or washers |
| 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. 296 (HSN 7318) covers "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, 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 |
|---|---|---|---|---|
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 296 |
Worked example: a ₹1,000 sale under HSN 73181500
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 (7318) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (731815) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (73181500), 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 7318
- HSN 73181110: Machine screws (coach screws) (18%)
- HSN 73181190: Coach screws: other (18%)
- HSN 73181200: Other wood screws (18%)
- HSN 73181300: Screw hooks and screw rings (18%)
- HSN 73181400: Self-tapping screws (18%)
- HSN 73181600: Nuts (18%)
- HSN 73182100: Spring washers and other lock washers (18%)
- HSN 73182200: Other washers (18%)
- HSN 73182300: Rivets (18%)
- HSN 73182400: Cotters and cotter-pins (18%)
- HSN 73182910: Circlips (screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers and... (18%)
See every rate entry for the heading on the HSN 7318 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).