Ferrous waste and scrap; remelting scrap ingots of iron or steel. Chapter 72: Iron and steel.
Every rate entry that applies to this heading carries this rate. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 7204 | Ferrous waste and scrap; remelting scrap ingots of iron or steel Notification 9/2025-CT(R), Schedule II, S.No. 263 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 7204 in the GSTN HSN master (17 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 7204 10 | WASTE AND SCRAP OF CAST IRON | – | |
| 7204 10 00 | WASTE AND SCRAP OF CAST IRON | – | Save |
| 7204 21 | OF STAINLESS STEEL : | – | |
| 7204 21 10 | EMPTY OR DISCHARGED CARTRIDGES OF ALL BORES AND SIZES | – | Save |
| 7204 21 90 | OTHER | – | Save |
| 7204 29 | OTHER : | – | |
| 7204 29 10 | EMPTY OR DISCHARGED CARTRIDGES OF ALL BORES AND SIZES | – | Save |
| 7204 29 20 | OF HIGH SPEED STEEL | – | Save |
| 7204 29 90 | OTHER | – | Save |
| 7204 30 | WASTE AND SCRAP OF TINNED IRON OR STEEL | – | |
| 7204 30 00 | WASTE AND SCRAP OF TINNED IRON OR STEEL | – | Save |
| 7204 41 | TURNINGS, SHAVINGS, CHIPS, MILLING WASTE, SAW DUST, FILLINGS, TRIMMINGS AND STAMPINGS, WHETHER OR NOT IN BUNDLES | – | |
| 7204 41 00 | TURNINGS, SHAVINGS, CHIPS, MILLING WASTE, SAW DUST, FILLINGS, TRIMMINGS AND STAMPINGS, WHETHER OR NOT IN BUNDLES | – | Save |
| 7204 49 | OTHER | – | |
| 7204 49 00 | OTHER | – | Save |
| 7204 50 | REMELTING SCRAP INGOTS | – | |
| 7204 50 00 | REMELTING SCRAP INGOTS | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (7204) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. At 18%, goods worth ₹10,000 sold within your State carry CGST ₹900 and SGST ₹900; sold to another State, IGST ₹1,800.
