Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel. Chapter 73: Articles of iron or 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% | 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel Notification 9/2025-CT(R), Schedule II, S.No. 283 |
| 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 7305 in the GSTN HSN master (54 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 | |
|---|---|---|---|
| 7305 11 | LONGITUDINALLY SUBMERGED ARC WELDED : | – | |
| 7305 11 11 | OF IRON | – | Save |
| 7305 11 19 | OTHER | – | Save |
| 7305 11 21 | OF IRON | – | Save |
| 7305 11 29 | OTHER | – | Save |
| 7305 11 31 | Non-galvanised pipes, of iron : Clad, plated or coated | – | Save |
| 7305 11 39 | Non-galvanised pipes, of iron : Other | – | Save |
| 7305 11 41 | Non-galvanised pipes, other :Clad, plated or coated | – | Save |
| 7305 11 49 | Non-galvanised pipes, other :Other | – | Save |
| 7305 12 | OTHER, LONGITUDINALLY WELDED : | – | |
| 7305 12 11 | OF IRON | – | Save |
| 7305 12 19 | OTHER | – | Save |
| 7305 12 21 | OF IRON | – | Save |
| 7305 12 29 | OTHER | – | Save |
| 7305 12 31 | Non-galvanised pipes, of iron :Clad, plated or coated | – | Save |
| 7305 12 39 | Non-galvanised pipes, of iron :Other | – | Save |
| 7305 12 41 | Non-galvanised pipes, other : Clad, plated or coated | – | Save |
| 7305 12 49 | Non-galvanised pipes, other :Other | – | Save |
| 7305 19 | OTHER: | – | |
| 7305 19 11 | OF IRON | – | Save |
| 7305 19 19 | OTHER | – | Save |
| 7305 19 21 | OF IRON | – | Save |
| 7305 19 29 | OTHER | – | Save |
| 7305 19 31 | Non-galvanised pipes, of iron :Clad, plated or coated | – | Save |
| 7305 19 39 | Non-galvanised pipes, of iron :Other | – | Save |
| 7305 19 41 | Non-galvanised pipes, other : Clad, plated or coated | – | Save |
| 7305 19 49 | Non-galvanised pipes, other : Other | – | Save |
| 7305 20 | CASING OF A KIND USED IN DRILLING FOR OIL OR GAS : | – | |
| 7305 20 10 | OF IRON | – | Save |
| 7305 20 90 | OTHER | – | Save |
| 7305 31 | LONGITUDINALLY WELDED: | – | |
| 7305 31 10 | OF IRON | – | Save |
| 7305 31 11 | Galvanised :Of iron | – | Save |
| 7305 31 19 | Galvanised :Other | – | Save |
| 7305 31 21 | Non-galvanised, of iron : Clad, plated or coated | – | Save |
| 7305 31 29 | Non-galvanised, of iron : Other | – | Save |
| 7305 31 31 | Non-galvanised, other :Clad, plated or coated | – | Save |
| 7305 31 39 | Non-galvanised, other :Other | – | Save |
| 7305 31 90 | OTHER | – | Save |
| 7305 39 | OTHER : | – | |
| 7305 39 10 | OF IRON | – | Save |
| 7305 39 11 | Galvanised :Of iron | – | Save |
| 7305 39 19 | Galvanised :Other | – | Save |
| 7305 39 21 | Non-galvanised, of iron :Clad, plated or coated | – | Save |
| 7305 39 29 | Non-galvanised, of iron :Other | – | Save |
| 7305 39 31 | Non-galvanised, other :Clad, plated or coated | – | Save |
| 7305 39 39 | Non-galvanised, other :Other | – | Save |
| 7305 39 90 | OTHER | – | Save |
| 7305 90 | OTHER : | – | |
| 7305 90 10 | HIGH PRESSURE HYDROELECTRIC CONDUITS OF STEEL | – | Save |
| 7305 90 21 | OF IRON | – | Save |
| 7305 90 29 | OTHER | – | Save |
| 7305 90 91 | OF IRON | – | Save |
| 7305 90 99 | OTHER | – | 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 (7305) 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.
