Steel Structures : 7308 HSN Code GST Rate Guide Steel structures are widely used in constructions, factories, warehouses and many industrial projects. To make GST billing easier all these products are grouped under HSN code 7308. Knowing about the items coming under this code, it becomes simple for manufacturers, shop owners and contractors to charge the right GST on their sales. In this guide you’ll understand about HSN code 7308, the GST rate on steel structures, which products include, what exemptions apply and a few easy tips to help you handle GST correctly without any confusion.
What is HSN code 7308 HSN Code 7308 is used for steel parts that are mainly used in construction. These include steel beams, steel columns, steel frames, steel doors, steel bridges and other similar building parts made of iron or steel. This code helps businesses follow the correct GST rules when they make, sell or use steel structures. It ensures that all steel construction items are taxed in the same way across India.
To verify classifications, you can also refer to the official CBIC HSN code list
Major item covered under HSN code 7308 Steel beams used to support buildings Steel columns used to hold weight
Steel frames used in sheds, factories, and godowns
Steel parts used for bridges and walkways
Steel doors, windows, and building frames
Iron and steel structures used in industrial projects
Steel sections used in making roofs or building covers
Readymade steel parts used in construction work
GST rate on steel structures .Most items under HSN Code 7308 are taxed at 18% GST. These include:
Steel beams used in buildings
Steel columns used to hold weight
Steel frames used in sheds, factories, and godowns
Steel parts used for bridges and platforms
Steel doors, windows, and building frames
Steel roof parts and building supports
Any steel parts made for construction work
The 18% GST is charged when these items are sold commercially by a business or company.
No Exemption for Steel Structures Steel structures normally do not have any GST exemption. Only some special government projects or special notifications may allow a lower or different rate, but these are rare.
For regular businesses, 18% GST applies in almost all cases.
Who Needs to Pay GST Under HSN 7308? Anyone who makes, sells, supplies or installs steel structures needs to follow GST rules. Here are the main groups:
Manufacturers of Steel Structures
Factories that make steel beams, frames, or other parts must charge GST when selling their products if their yearly business crosses the GST limit.
Traders and Dealers
Shops or businesses selling steel parts for construction must also charge 18% GST on their invoices.
Contractors & Construction Companies
Companies that use steel structures while building homes, factories, godowns or bridges must follow GST rules for both goods and services.
If they sell and install the steel parts, it becomes a works contract and GST is still usually 18%.
Businesses Buying Steel Structures
Businesses who buy steel structures for their projects may need to pay GST and can take Input Tax Credit (ITC) if eligible.
Businesses who buy steel structures for their projects may need to pay GST and can claim Input Tax Credit (ITC)
Projects Hiring a Steel Structure Supplier
If a company hires another company to supply and fix steel structures, GST will apply on that service as well.
GST Registration Requirement You must register for GST if your total yearly sales of steel structures are:
Above ₹40 lakhs in most states.
Above ₹20 lakhs in some special category states.
Businesses can also register if they want to claim Input Tax Credit (ITC) or want smoother billing and compliance.
You can follow this simple GST registration process
HSN Code 7308: Detailed GST Rate Table CATEGORY OF PRODUCT GST RATE DESCRIPTION NOTE General steel structures (construction use) 18% Steel beams, steel columns, building frames, roof supports, iron/steel building parts This is the default GST rate for most items under 7308 Steel parts used for bridges & walkways 18% Steel plates, bridge parts, steel structures used in footpaths or platforms Same GST applies whether used in private or government projects, unless a special notification applies Steel doors, windows & frames 18% Steel door frames, window frames, grill frames, shutters made of iron/steel Treated as steel construction items, not furniture Factory shed structures (steel) 18% Steel frames, trusses, support structures used in sheds or godowns Fully taxable as construction material Steel structures supplied & installed together (works contract) 18% Both supply and fixing of steel beams, frames or structures at a site Its GST remains 18% Steel parts made to order for construction 18% Custom made steel frames, sections, cut-to-size steel parts for building work GST stays the same even if customized Government project steel structures 18% Steel provided for the government buildings, bridges or public works GST exemption is not normally given. GST applies unless a special government order Readymade steel building parts 18% Ready-to-use steel pieces used for quick construction Still falls under the 7308 category, so 18% applies Scrap or old steel structures sold as goods 18% Old beams, used columns, old steel frames Treated as goods, so GST rate applies
For the latest updates or changes, you can check the official GST portal .
Conclusion Steel structures that fall under HSN Code 7308 are used almost everywhere, whether it’s a building, a factory, a warehouse or a big infrastructure project. That’s why it’s important for anyone dealing with these products to clearly understand their GST rules. When you know the right tax rate, exemptions and basic compliance steps, billing becomes much smoother and you avoid unnecessary mistakes.
For most businesses, these steel items carry 18% GST , and that’s the rate you’ll use in regular cases. Only a few special government projects may have different rules. When you’re clear about how HSN 7308 works, creating invoices, charging the correct GST and filing returns becomes easier.
FAQs 1. What does HSN Code 7308 mean? HSN code 7308 is simply the code used for steel parts that go into construction. Things like steel beams, columns, frames, doors and other building pieces all fall under this category.
2. What is the GST rate on steel structures under 7308? Steel structures under this code are generally taxed at 18% GST , which is the standard rate for most construction related steel items.
3. Are steel structures exempt from GST? No. Steel structures normally do not get any GST exemption. Only special government approved projects may have different rules.
4. Do steel parts used in building construction come under this code? Yes. Steel items that are used to build homes, shops, factories, godowns, sheds, bridges and other structures all fall under HSN 7308.
5. Who needs GST registration for selling steel structures? Anyone selling steel structures must register for GST if their yearly sales are above ₹40 lakh (in most states).
.png)
-compressed.jpg)
.jpg)
.png){kind=small}
.png){kind=small}
.png){kind=small}
.png){kind=small}
.jpg)
