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Verified Category: Iron & Steel

HSN Code 7206

Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 7206 specifically identifies iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 7206 on all Tax Invoices for iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203)
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 7206

"Classifying iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Iron & Steel category. AasanKhata automatically monitors these shifts for you."