MS Pipe HSN Code & GST Rate

The HSN code for most welded MS pipes falls under Heading 7306, which covers certain tubes, pipes and hollow profiles made of iron or steel.

For common welded circular mild-steel pipes, the applicable classification generally falls under HSN 730630. More specific tariff items include 73063010 for products of iron and 73063090 for other qualifying iron or non-alloy steel pipes.

MS pipes under the relevant headings generally attract 18% GST in India.

What Is the HSN Code for MS Pipe?

The commonly used broad HSN code for welded MS (mild steel) pipes is 7306.

For a standard welded circular MS pipe, the classification can be narrowed to:

• 730630 – Other welded pipes of circular cross-section, of iron or non-alloy steel

• 73063010 – Of iron

• 73063090 – Other

However, 7306 should not automatically be used for every MS pipe. Seamless pipes, very large-diameter welded pipes and non-circular hollow sections can fall under different headings or subheadings.

MS Pipe HSN Code – Quick Summary

CBIC currently places HSN 7306 at 18% GST, comprising 9% CGST and 9% SGST for applicable intra-state supplies.

MS Pipe HSN Code Details

MS pipe classification depends on how the pipe is manufactured and its shape.

Government tariff schedules separately classify welded circular iron/non-alloy-steel pipes and square or rectangular sections, so the exact HSN should be selected according to the physical product.

HSN Codes for Different Types of MS Pipes

MS pipe is a broad commercial term. Different types can fall under different HSN classifications.

The correct code therefore depends on whether the pipe is seamless or welded, circular or non-circular, and its dimensions and intended use.

GST Rate on MS Pipe

MS pipes falling under HSN headings 7304, 7305 or 7306 generally attract 18% GST under the current CBIC GST schedule.

For an applicable intra-state supply:

• 9% CGST

• 9% SGST

For an applicable inter-state supply:

• 18% IGST

Example

Suppose welded MS pipes have a taxable value of ₹50,000.

GST at 18%:

₹50,000 × 18% = ₹9,000

Total invoice value:

₹59,000

For an applicable intra-state transaction:

• CGST @ 9% = ₹4,500

• SGST @ 9% = ₹4,500

What Is Included Under HSN 7306?

HSN 7306 broadly covers other tubes, pipes and hollow profiles of iron or steel, including certain products that are:

• Welded

• Open-seam

• Riveted

• Similarly closed

• Circular in cross-section

• Square or rectangular

• Other non-circular hollow profiles

For commonly sold welded MS pipes, this is the main heading businesses are likely to encounter.

However, seamless pipes are generally classified under 7304, while certain larger circular welded pipes fall under 7305.

How to Choose the Correct HSN Code for MS Pipe

Because “MS pipe” describes the material commercially rather than one single tariff product, businesses should check the construction of the pipe before selecting an HSN.

1. Check whether the pipe is seamless or welded

This is one of the most important distinctions.

• Seamless iron/non-alloy steel pipe → generally Heading 7304

• Common welded MS pipe → generally Heading 7306

2. Check the cross-section

For welded products:

• Circular MS pipe → commonly 730630

• Square or rectangular hollow section → 73066100

• Other non-circular hollow section → 73066900

3. Check whether the product is iron or non-alloy steel

Within 730630, Indian tariff items distinguish:

• 73063010 – Of iron

• 73063090 – Other

Typical mild steel is generally treated as non-alloy steel, but the exact material specification of the product should be checked before assigning the tariff item.

4. Check the outside diameter

Certain welded circular iron or steel pipes with an external diameter exceeding 406.4 mm are covered under Heading 7305 rather than 7306.

5. Check for specialised use

Line pipes, casing and tubing used in oil or gas applications have their own specific classifications within Chapters 7304–7306.

Use the code that most accurately reflects the actual construction, material and use of the pipe rather than assigning 7306 to every product labelled “MS pipe.”

How to Add MS Pipe HSN Code to an Invoice

When creating a GST invoice for MS pipes:

1. Enter a clear item description such as Welded MS Round Pipe.

2. Add the applicable HSN code, such as 73063090 where appropriate.

3. Enter the quantity and unit of measurement.

4. Add the taxable value.

5. Apply the applicable GST rate, generally 18%.

6. Apply CGST and SGST for an applicable intra-state supply or IGST for an applicable inter-state supply.

7. Include all other mandatory GST invoice details.

Example Invoice Entry

Businesses should use the HSN that matches the exact pipe supplied rather than treating the example code as universal for all MS pipes.

Related HSN Codes

Find MS Pipe HSN Codes with myBillBook

Choosing the correct HSN code helps businesses apply the appropriate GST rate and maintain accurate invoices.

With myBillBook‘s HSN Code Finder, you can search using the pipe name or product description and identify the relevant HSN code while preparing GST invoices.

Sources

• Central Board of Indirect Taxes and Customs (CBIC) — GST Goods and Services Rates for HSN 7304, 7305, 7306 and 7307

• Ministry of Commerce & Industry, Government of India — Indian tariff classification for 73063010, 73063090 and 73066100

• DGFT / Indian Trade Classification references — Tubes, pipes and hollow profiles of iron or steel

Last Reviewed: 28 September 2026

“MS pipe” is a commercial description covering multiple types of mild-steel pipes. The exact HSN can vary based on manufacturing method, dimensions, cross-section, material specification and intended use.