GST goods classification and historical rate reference
Historical 18% GST Goods List: HSN Codes 7201 to 7907
Reference list of iron, steel and base-metal goods historically shown at 18% GST, including their HSN headings and central, state and integrated tax components.
Important update: This is a historical 18% rate schedule, not confirmation that every listed item attracts 18% GST today. India's GST rate structure was rationalised with changes generally effective from 22 September 2025. Check the latest applicable rate notification, product classification, exceptions and subsequent amendments before issuing invoices or making tax decisions.
How to read the GST rate table
HSN means the Harmonised System of Nomenclature used to classify goods for customs and GST purposes. The original schedule listed 9% CGST plus 9% SGST or UTGST for an eligible intra-State supply, or 18% IGST for an eligible inter-State supply. The figures below preserve that historical treatment and should not be treated as a current-rate determination.
Relevant GST law and legal provisions
Section 9 of the Central Goods and Services Tax Act, 2017 provides for the levy and collection of central GST on intra-State supplies, subject to statutory provisions and notified rates. Section 5 of the Integrated Goods and Services Tax Act, 2017 provides for the levy of integrated GST on inter-State supplies. Section 11 of the CGST Act concerns exemptions granted by notification, and Section 15 governs the value of taxable supplies. Section 14 addresses changes in the rate of tax in relation to the time of supply.
For authoritative texts and subsequent amendments, consult India Code, CBIC GST notifications and circulars, the GST Council and the GST portal. The precise tax outcome depends on the tariff heading, product description, any specific entry or exemption, and the date and nature of supply.
Historical GST goods and HSN classification: 7201 to 7907
The following entries reproduce the substantive goods descriptions and the historical 18% tax breakdown from the original list. Some descriptions reflect earlier notification wording and may have been superseded.
Iron, steel and iron or steel articles
| HSN heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 7201 | Pig iron and spiegeleisen in pigs, blocks or other primary forms | 9% | 9% | 18% |
| 7202 | Ferro-alloys | 9% | 9% | 18% |
| 7203 | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms | 9% | 9% | 18% |
| 7204 | Ferrous waste and scrap; remelting scrap ingots of iron or steel | 9% | 9% | 18% |
| 7205 | Granules and powders, of pig iron, spiegeleisen, iron or steel | 9% | 9% | 18% |
| 7206 | Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) | 9% | 9% | 18% |
| 7207 | Semi-finished products of iron or non-alloy steel | 9% | 9% | 18% |
| 7208 to 7212 | All flat-rolled products of iron or non-alloy steel | 9% | 9% | 18% |
| 7213 to 7215 | All bars and rods, of iron or non-alloy steel | 9% | 9% | 18% |
| 7216 | Angles, shapes and sections of iron or non-alloy steel | 9% | 9% | 18% |
| 7217 | Wire of iron or non-alloy steel | 9% | 9% | 18% |
| 7218 | Stainless steel in ingots or other primary forms; semi-finished products of stainless steel | 9% | 9% | 18% |
| 7219, 7220 | All flat-rolled products of stainless steel | 9% | 9% | 18% |
| 7221, 7222 | All bars and rods, of stainless steel | 9% | 9% | 18% |
| 7223 | Wire of stainless steel | 9% | 9% | 18% |
| 7224 | Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel | 9% | 9% | 18% |
| 7225, 7226 | All flat-rolled products of other alloy steel | 9% | 9% | 18% |
| 7227, 7228 | All bars and rods of other alloy steel. | 9% | 9% | 18% |
| 7229 | Wire of other alloy steel | 9% | 9% | 18% |
| 7301 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel | 9% | 9% | 18% |
| 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips bedplates, ties and other material specialized for jointing or fixing rails | 9% | 9% | 18% |
| 7303 | Tubes, pipes and hollow profiles, of cast iron | 9% | 9% | 18% |
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | 9% | 9% | 18% |
| 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of iron or steel | 9% | 9% | 18% |
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | 9% | 9% | 18% |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | 9% | 9% | 18% |
| 7308 | Structures (excluding prefabricated buildings of heading 94.06) 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, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods, angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] | 9% | 9% | 18% |
| 7309 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 9% | 9% | 18% |
| 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 9% | 9% | 18% |
| 7311 | Containers for compressed or liquefied gas, of iron or steel | 9% | 9% | 18% |
| 7312 | Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated | 9% | 9% | 18% |
| 7313 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel | 9% | 9% | 18% |
| 7314 | Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel | 9% | 9% | 18% |
| 7315 | Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 | 9% | 9% | 18% |
| 7316 | Anchors, grapnels and parts thereof, of iron or steel | 9% | 9% | 18% |
| 7317 | Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper | 9% | 9% | 18% |
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel | 9% | 9% | 18% |
| 7319 | Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included | 9% | 9% | 18% |
Iron, steel and copper articles
| HSN heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 7320 | Springs and leaves for springs, of iron and steel | 9% | 9% | 18% |
| 7321 | LPG stoves | 9% | 9% | 18% |
| 7322 | Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel | 9% | 9% | 18% |
| 7323 | Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel | 9% | 9% | 18% |
| 7323 9410 | Ghamella | 9% | 9% | 18% |
| 7324 | Sanitary ware and parts thereof, of iron and steel | 9% | 9% | 18% |
| 7325 | Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system | 9% | 9% | 18% |
| 7326 | Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts, Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal | 9% | 9% | 18% |
| 7401 | Copper mattes; cement copper (precipitated copper) | 9% | 9% | 18% |
| 7402 | Unrefined copper; copper anodes for electrolytic refining | 9% | 9% | 18% |
| 7403 | Refined copper and copper alloys, unwrought | 9% | 9% | 18% |
| 7404 | Copper waste and scrap | 9% | 9% | 18% |
| 7405 | Master alloys of copper | 9% | 9% | 18% |
| 7406 | Copper powders and flakes | 9% | 9% | 18% |
| 7407 | Copper bars, rods and profiles | 9% | 9% | 18% |
| 7408 | Copper wire | 9% | 9% | 18% |
| 7409 | Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm | 9% | 9% | 18% |
| 7410 | Copper foils | 9% | 9% | 18% |
| 7411 | Copper tubes and pipes | 9% | 9% | 18% |
| 7412 | Copper tube or pipe fittings (for example, couplings, elbows, sleeves) | 9% | 9% | 18% |
| 7413 | Stranded wires and cables | 9% | 9% | 18% |
| 7415 | Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper | 9% | 9% | 18% |
| 7418 | All goods [other than table, kitchen or other household articles of copper; Utensils] | 9% | 9% | 18% |
| 7419 | Metal castings | 9% | 9% | 18% |
Nickel, aluminium, lead and zinc
| HSN heading | Description of goods | CGST | SGST / UTGST | IGST |
|---|---|---|---|---|
| 7501 | Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy | 9% | 9% | 18% |
| 7502 | Unwrought nickel | 9% | 9% | 18% |
| 7503 | Nickel waste and scrap | 9% | 9% | 18% |
| 7504 | Nickel powders and flakes | 9% | 9% | 18% |
| 7505 | Nickel bars, rods, profiles and wire | 9% | 9% | 18% |
| 7506 | Nickel plates, sheets, strip and foil | 9% | 9% | 18% |
| 7507 | Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) | 9% | 9% | 18% |
| 7508 | Other articles of nickel | 9% | 9% | 18% |
| 7601 | Aluminium alloys; such as Ingots, Billets, Wire-bars, Wire-rods | 9% | 9% | 18% |
| 7602 | Aluminium waste and scrap | 9% | 9% | 18% |
| 7603 | Aluminium powders and flakes | 9% | 9% | 18% |
| 7604 | Aluminium bars, rods and profiles | 9% | 9% | 18% |
| 7605 | Aluminium wire | 9% | 9% | 18% |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm | 9% | 9% | 18% |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm | 9% | 9% | 18% |
| 7608 | Aluminium tubes and pipes | 9% | 9% | 18% |
| 7609 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | 9% | 9% | 18% |
| 7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures | 9% | 9% | 18% |
| 7611 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 9% | 9% | 18% |
| 7612 | Aluminium casks, drums, cans, boxes, etc. | 9% | 9% | 18% |
| 7613 | Aluminium containers for compressed or liquefied gas | 9% | 9% | 18% |
| 7614 | Stranded wires and cables | 9% | 9% | 18% |
| 7616 | Other articles of aluminium | 9% | 9% | 18% |
| 7801 | Unwrought lead | 9% | 9% | 18% |
| 7802 | Lead waste and scrap | 9% | 9% | 18% |
| 7804 | Lead plates, sheets, strip and foil; lead powders and flakes | 9% | 9% | 18% |
| 7806 | Other articles of lead (including sanitary fixtures and Indian lead seals) | 9% | 9% | 18% |
| 7901 | Unwrought zinc | 9% | 9% | 18% |
| 7902 | Zinc waste and scrap | 9% | 9% | 18% |
| 7903 | Zinc dust, powders and flakes | 9% | 9% | 18% |
| 7904 | Zinc bars, rods, profiles and wire | 9% | 9% | 18% |
| 7905 | Zinc plates, sheets, strip and foil | 9% | 9% | 18% |
| 7907 | Other articles of zinc including sanitary fixtures | 9% | 9% | 18% |
Verifying the GST rate currently applicable
Identify the exact HSN classification, read the description and any exclusions in the current rate schedules, verify the relevant CGST and IGST notifications and amendments, and check whether a special exemption, concessional rate or reverse-charge provision applies. Where classification is uncertain, consider obtaining professional advice or an advance ruling where legally available.
More historical 18% GST goods lists
Code 1107 to 3407
Code 3501 to 4201
Code 4202 to 6406
Code 6501 to 7020
Code 7201 to 7907
Code 8001 to 8459
Code 8460 to 8908
Code 9001 to 9802
Editorial note: Historical classification data is provided for research and comparison. The operative law is the statute and notification in force for the relevant transaction.