Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 7307 specifically identifies tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 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 7307 on all Tax Invoices for tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
✓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 7307

"Classifying tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 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 Products category. AasanKhata automatically monitors these shifts for you."