GST Rate for HSN 7304
Specific items under 7304
| HSN Code | Description | GST Rate |
|---|---|---|
| 730411 | OF STAINLESS STEEL: | 18% |
| 730419 | OTHER: | 18% |
| 730422 | DRILL PIPE OF STAINLESS STEEL | 18% |
| 730423 | OTHER DRILL PIPE: | 18% |
| 730424 | OTHER, OF STAINLESS STEEL | 18% |
| 730429 | OTHER: | 18% |
| 730431 | COLD-DRAWN OR COLD-ROLLED (COLD-REDUCED): | 18% |
| 730439 | OTHER: | 18% |
| 730441 | COLD-DRAWN OR COLD-ROLLED (COLD-REDUCED) | 18% |
| 730449 | OTHER | 18% |
| 730451 | COLD-DRAWN OR COLD ROLLED (COLD-REDUCED): | 18% |
| 730459 | OTHER: | 18% |
| 730490 | OTHER | 18% |
| 73041011 | TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - LINE PIPE OF A KIND USED FOR OIL OR GAS PIPELINES : PIPES OF IRON OR STEEL : OF IRON | 18% |
| 73041019 | TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - LINE PIPE OF A KIND USED FOR OIL OR GAS PIPELINES : PIPES OF IRON OR STEEL : OTHER | 18% |
| 73041021 | TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - LINE PIPE OF A KIND USED FOR OIL OR GAS PIPELINES : BLANKS FOR TUBES AND PIPES: OF IRON | 18% |
| 73041029 | TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - LINE PIPE OF A KIND USED FOR OIL OR GAS PIPELINES : BLANKS FOR TUBES AND PIPES: OTHER | 18% |
| 73041110 | TUBES AND PIPES | 18% |
| 73041120 | BLANKS FOR TUBES AND PIPES | 18% |
| 73041190 | OTHER | 18% |
| 73041910 | TUBES AND PIPES | 18% |
| 73041920 | BLANKS FOR TUBES AND PIPES | 18% |
| 73041990 | OTHER | 18% |
| 73042110 | TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - CASING, TUBING AND DRILL PIPE, OF A KIND USED IN DRILLING FOR OIL OR GAS : DRILL PIPE : OF IRON | 18% |
| 73042190 | TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL - CASING, TUBING AND DRILL PIPE, OF A KIND USED IN DRILLING FOR OIL OR GAS : DRILL PIPE : OTHER | 18% |
| 73042200 | DRILL PIPE OF STAINLESS STEEL | 18% |
| 73042310 | OF IRON | 18% |
| 73042390 | OTHER | 18% |
| 73042400 | OTHER, OF STAINLESS STEEL | 18% |
| 73042910 | OF IRON | 18% |
| 73042990 | OTHER | 18% |
| 73043111 | OF IRON | 18% |
| 73043119 | OTHER | 18% |
| 73043121 | OF IRON | 18% |
| 73043129 | OTHER | 18% |
| 73043131 | OF IRON | 18% |
| 73043139 | OTHER | 18% |
| 73043911 | OF IRON | 18% |
| 73043919 | OTHER | 18% |
| 73043921 | OF IRON | 18% |
| 73043929 | OTHER | 18% |
| 73043931 | OF IRON | 18% |
| 73043939 | OTHER | 18% |
| 73044100 | COLD-DRAWN OR COLD-ROLLED (COLD-REDUCED) | 18% |
| 73044900 | OTHER | 18% |
| 73045110 | UP TO 114.3 MM DIAMETER | 18% |
| 73045120 | ABOVE 114.3 MM BUT UP TO 219.1 MM OUTER DIAMETER | 18% |
| 73045130 | ABOVE 219.1 MM OUTER DIAMETER | 18% |
| 73045910 | UP TO 114.3 MM DIAMETER | 18% |
| 73045920 | ABOVE 114.3 MM BUT UP TO 219.1 MM OUTER DIAMETER | 18% |
| 73045930 | ABOVE 219.1 MM OUTER DIAMETER | 18% |
| 73049000 | OTHER | 18% |
Tax calculator for HSN 7304
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 73 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 7304
What is the GST rate for HSN 7304?▾
GST rate for HSN 7304 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 7304 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 7304
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 73.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.