HSN code for steel structure.
Steel structure is classified under HSN code 7308 (STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF HEADING). The GST rate is 18%, effective 2025-09-22, per 9/2025-Central Tax (Rate).
This code covers metal structures and structural components made of iron or steel, such as bridges, towers, gates, and roofing frameworks. It also includes prepared structural steel elements like plates, rods, angles, tubes, and sections ready for assembly into larger structures.
gst rate for steel structure
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Structures (excluding prefabricated buildings of heading 94.06) 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, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] | Sch II S.No 2869/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
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more specific codes under 7308
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Full detail — official text, every sub-code and rate history — on the HSN 7308 code page → · chapter 73 — Articles of iron or steel
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing