HSN Code 7308 — Steel structures
HSN code 7308 covers Structures (Excluding Prefabricated Buildings of Heading 9406) and Parts of Structures (for Example, Bridges and Bridge-Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors and Windows and Their Frames and Thresholds for Doors, Shutters, Balustrades, Pillars and Columns), of Iron or Steel, Plates, Rods, Angles, Shapes, Sections, Tubes and the Like, Prepared for Use in Structures, of Iron or Steel. Under GST 2.0 (effective 22 September 2025), HSN 7308 (steel structures) is taxed at 18% GST. This code falls under Chapter 73 — Articles of iron or steel.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 7308 at a glance
| HSN Code | 7308 |
| Description | Structures (Excluding Prefabricated Buildings of Heading 9406) and Parts of Structures (for Example, Bridges and Bridge-Sections, Lock-Gates, Towers, Lattice Masts, Roofs, Roofing Frame-Works, Doors and Windows and Their Frames and Thresholds for Doors, Shutters, Balustrades, Pillars and Columns), of Iron or Steel, Plates, Rods, Angles, Shapes, Sections, Tubes and the Like, Prepared for Use in Structures, of Iron or Steel |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 73 — Articles of iron or steel |
| Heading | 7308 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 7308
Heading 7308 covers structures and parts of structures made of iron or steel, the fabricated metalwork that holds buildings and infrastructure together. Think steel bridges and lock-gates, transmission and telecom towers, lattice masts, roofs and roofing frame-works, steel doors and windows with their frames, shutters, balustrades, and pillars and columns. It also takes in the raw inputs prepared specifically for use in such structures: plates, rods, angles, shapes, sections, tubes and the like, once they have been worked for structural assembly. One clear boundary to remember is that prefabricated buildings of heading 9406 are excluded, so a complete pre-engineered building is classified elsewhere even though its individual steel members sit here. Under GST 2.0 the goods of this heading attract 18%, the standard slab. On a tax invoice you would show 7308 (or the deeper 6/8-digit sub-code for the exact item), and the same code flows into the HSN summary of your GSTR-1 return and onto e-way bills for movement of these often heavy consignments. Practical tip: classify by the worked structural article, not the base metal grade, and confirm the item is prepared for structural use rather than a generic steel mill product.
Sub-classifications under HSN 7308
21 more specific 6- and 8-digit codes fall under 7308 (steel structures). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 730810 | Bridges and Bridge-Sections | 18% |
| 730820 | Towers and Lattice Masts : | 18% |
| 730830 | Doors, Windows and Their Frames and Thresholds for Doors | 18% |
| 730840 | Equipment for Scaffolding, Shuttering, Propping or Pit-Propping | 18% |
| 730890 | Other : | 18% |
| 73081000 | Bridges and Bridge-Sections | 18% |
| 73081010 | Portable Bridge | 18% |
| 73081090 | Other | 18% |
| 73082011 | For Transmission Line | 18% |
| 73082019 | Other | 18% |
| 73082020 | Lattice Masts | 18% |
| 73083000 | Doors, Windows and Their Frames and Thresholds for Doors | 18% |
| 73084000 | Equipment for Scaffolding, Shuttering, Propping or Pit-Propping | 18% |
| 73089010 | Beams, Channels, Pillars and Girders Prepared for Use in Structures | 18% |
| 73089020 | Drop Rods | 18% |
| 73089030 | Hatchway, Rails and Bulkheads for Ships or Boats and Parts of Hull | 18% |
| 73089040 | Galvanised Tension Bars | 18% |
| 73089050 | Structures and Super Structures for Mining | 18% |
| 73089060 | Truss Rods | 18% |
| 73089070 | Tubular Steel Poles for Electric Transmission and Distribution Lines | 18% |
| 73089090 | Other | 18% |
Frequently Asked Questions
Is the GST rate on steel structures and towers under HSN 7308 really 18%?
Does HSN 7308 include prefabricated buildings or pre-engineered building kits?
What is the HSN code for steel structures?
What is the GST rate on steel structures?
Which chapter does HSN code 7308 belong to?
Is the HSN code 7308 mandatory on invoices for steel structures?
Related HSN codes in Chapter 73
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