New

Swipe

December 1, 2025

Blog |

Explore GST

Basics of GST

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) if eligible.

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 to get started.

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).

‍

Featured Posts

GST on fees remitted to SEBI: Applicability explained

Sales Promotion Schemes and Trade Discounts under GST

GST Provisional Attachment of Bank Accounts: Legal Implications and Process

Whether Voluntary Payment of GST Penalty Takes Away Right of Appeal

Lubricating Preparations GST Rates and HSN Code 3403 Explained

HSN Code 401: Rubber and Related Articles Guide

GST Rates and HSN Code 8485 for Other Machinery Parts

District Industries Centers (DICs) – Overview, Eligibility, Loans & Functions

Featured Posts

You might also like

Parallel Proceedings Under GST: Meaning, Insights & Key Implications

Mentioning of HSN Code Mandatory in GSTR 1

Tax Exemption on Property Sale: Section 54F of the Income Tax Act