Q3HSN Code 7308
Structures
Structures (excluding prefabricated buildings of heading 9406) 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, shutters, balustrades, pillars and columns), of iron or steel, plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
GST rate
18%
Codes under 7308
| Code | Description | GST rate |
|---|---|---|
| 7308 10 | Bridges and bridge-sections | 18% |
| 7308 10 10 | Portable bridge | 18% |
| 7308 20 | Towers and lattice masts: | 18% |
| 7308 20 11 | For transmission line — towers and lattice masts | 18% |
| 7308 20 20 | Lattice masts | 18% |
| 7308 30 | Doors, windows and their frames and thresholds for doors | 18% |
| 7308 40 | Equipment for scaffolding, shuttering, propping or pit-propping | 18% |
| 7308 90 | Structures (excluding prefabricated buildings of heading 9406) 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, shutters, balustrades, pillars and columns), of iron or steel, plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel › Other | 18% |
| 7308 90 10 | Beams, channels, pillars and girders prepared for use in structures | 18% |
| 7308 90 20 | Drop rods | 18% |
| 7308 90 30 | Hatchway, rails and bulkheads for ships or boats and parts of hull | 18% |
| 7308 90 40 | Galvanised tension bars | 18% |
| 7308 90 50 | Structures and super structures for mining | 18% |
| 7308 90 60 | Truss rods | 18% |
| 7308 90 70 | Tubular steel poles for electric transmission and distribution lines | 18% |
← Chapter 73: Pipes, nails, screws and other steel articles
Related HSN codes
Frequently Asked Questions
What is the HSN code for structures?
The HSN code for structures is 7308, under Chapter 73 (Pipes, nails, screws and other steel articles).
What is the GST rate on structures?
Structures is taxed at 18% GST under HSN code 7308.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.