HSN Chapter 73: Articles of Iron & Steel GST Rates 2026
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GST Rates on Fabricated Steel Products (2026):
HSN Chapter 73 (articles of iron or steel) maintains STANDARD 18% GST on MOST fabricated/finished steel products even after GST 2.0 reforms (September 22, 2025). Unlike raw steel (Chapter 72) which got reduced to 5%, finished articles like nails, screws, bolts, steel structures, wire products, and furniture continue at 18% GST. However, ONE MAJOR EXCEPTION: household steel utensils got REDUCED from 12% to 5% GST supporting kitchen/dining affordability.
GST Rates for Chapter 73 (Current as of 2026):
- 🟢 Steel Utensils (Household): 5% GST ↓ WAS 12%! (Plates, Cups, Bowls)
- 🔴 Nails, Screws, Bolts, Nuts: 18% GST UNCHANGED
- 🔴 Steel Structures: 18% GST UNCHANGED (Towers, Scaffolding, Bridges)
- 🔴 Steel Wire Products: 18% GST UNCHANGED (Barbed Wire, Mesh, Cables)
- 🔴 Steel Furniture: 18% GST UNCHANGED (Tables, Chairs, Cabinets)
- 🔴 Sanitary Ware (Steel): 18% GST UNCHANGED (Sinks, Fixtures)
- 🔴 Steel Containers & Drums: 18% GST UNCHANGED
🍽️ MAJOR RELIEF: Kitchen Steel Utensils at 5% GST!
- ✅ Steel Plates, Bowls: 12% → 5% GST (58% reduction!)
- ✅ Steel Cups, Glasses: 12% → 5% GST
- ✅ Steel Cooking Utensils: 12% → 5% GST
- 💰 Price Impact: ₹100 utensil → GST reduced from ₹12 to ₹5 = ₹7 saved!
- 🏠 Policy Goal: Make kitchen/household items affordable for middle-class families
- ⚠️ Note: Industrial/commercial steel items remain at 18% GST
HSN Chapter 73 encompasses articles of iron or steel including sheet piling, rails and railway construction material, tubes and pipes fittings, structures and parts of structures (bridges, towers, doors, windows, scaffolding), reservoirs, tanks, vats and similar containers, stranded wire, ropes, cables, plaited bands and similar articles, barbed wire, cloth, grill, netting and fencing of iron or steel wire, nails, screws, nuts, bolts, washers, rivets and similar articles, springs, stoves, ranges, cookers, braziers, gas rings, plate warmers, central heating boilers and radiators, sanitary ware and parts thereof, table, kitchen or other household articles and parts thereof, steel wool, pot scourers, scouring pads, gloves and similar articles, and other articles of iron or steel including cast articles and forged or stamped articles. This chapter covers FINISHED and FABRICATED steel products ready for end-use.
Under GST 2.0 continuing through 2026, Chapter 73 maintains differentiated taxation: household kitchen utensils (plates, cups, bowls, cooking utensils) REDUCED from 12% to 5% GST aligning with Government's affordability push for essential household items; however ALL other fabricated steel articles including fasteners (nails, screws, bolts), structures, wire products, furniture, and industrial containers continue at standard 18% GST reflecting value-addition and finished product status. This creates clear distinction: raw/semi-finished steel (Chapter 72) at 5%, household utensils at 5%, but fabricated commercial/industrial steel articles at 18% GST.
⚙️ GST 2026 Rate Structure for Chapter 73
🎯 CHAPTER 73 GST STRUCTURE (Updated 2026)
THREE-TIER GST RATES on Fabricated Steel Articles:
TIER 1: Household Kitchen Utensils - 5% GST:
- 🟢 5% GST: Steel plates, bowls, cups, glasses ↓ WAS 12%!
- 🟢 5% GST: Steel cooking utensils (pots, pans, kadhai) ↓ WAS 12%!
- 🟢 5% GST: Steel spoons, forks, ladles ↓ WAS 12%!
- 🟢 5% GST: Steel tiffin boxes, containers (household use) ↓ WAS 12%!
- ✅ Policy: Essential household items made affordable
TIER 2: Fasteners & Wire Products - 18% GST:
- 🔴 18% GST: Nails, screws, bolts, nuts, washers UNCHANGED
- 🔴 18% GST: Barbed wire, wire mesh, wire rope UNCHANGED
- 🔴 18% GST: Steel wire cloth, netting, fencing UNCHANGED
- 🔴 18% GST: Springs, rivets, cotters UNCHANGED
- ⚖️ Standard Rate: Industrial/commercial fasteners
TIER 3: Structures, Furniture & Industrial Items - 18% GST:
- 🔴 18% GST: Steel structures (towers, scaffolding, bridges) UNCHANGED
- 🔴 18% GST: Steel doors, windows, gates, grills UNCHANGED
- 🔴 18% GST: Steel furniture (tables, chairs, cabinets) UNCHANGED
- 🔴 18% GST: Steel tanks, containers, drums UNCHANGED
- 🔴 18% GST: Sanitary ware (steel sinks, fixtures) UNCHANGED
- ⚠️ Note: Finished/fabricated products at standard rate
🎉 Kitchen Utensils GST Reduction Impact:
| Item | OLD GST | NEW GST | Reduction |
|---|---|---|---|
| Steel Plate Set | 12% | 5% | 58% reduction! |
| Steel Cooking Pots | 12% | 5% | 58% reduction! |
| Steel Tiffin Box | 12% | 5% | 58% reduction! |
📊 Chapter 72 vs Chapter 73 - Key Difference
| Aspect | Chapter 72 (Raw Steel) | Chapter 73 (Fabricated Steel) |
|---|---|---|
| Product Type | Raw/Semi-finished | Finished/Fabricated |
| Examples | TMT bars, Steel pipes, Rods | Nails, Furniture, Structures |
| Primary GST Rate | 5% | 18% |
| GST 2.0 Impact | MAJOR CUT (18% → 5%) | MOSTLY UNCHANGED (18%) |
| Exception | - | Utensils: 12% → 5% |
Logic: Raw materials get concessional rate (5%) to support construction; Finished products get standard rate (18%) as value-added goods!
🏗️ STRUCTURES & CONSTRUCTION ARTICLES (HSN 7301-7308)
HSN 7301 - Sheet Piling, Welded Sections
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7301 10 00 | Sheet piling | 18% | Steel sheet piles for retaining walls |
| 7301 20 00 | Angles, shapes and sections, welded | 18% | Welded steel sections, structural shapes |
HSN 7302 - Railway or Tramway Track Construction Material
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7302 10 00 | Rails | 18% | Railway rails, tramway rails |
| 7302 30 00 | Switch blades, crossing frogs, point rods | 18% | Railway track switching components |
| 7302 40 00 | Fish-plates and sole plates | 18% | Rail joining plates |
| 7302 90 00 | Other | 18% | Sleepers, rail clips, railway fasteners |
HSN 7303 - Tubes, Pipes and Hollow Profiles, of Cast Iron
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7303 00 10 | Cast iron pipes and tubes | 5% | Cast iron drainage pipes, sewerage pipes |
| 7303 00 90 | Other | 5% | Cast iron hollow profiles |
HSN 7304 - Tube or Pipe Fittings (e.g., Couplings, Elbows, Sleeves)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7307 11 00 | Cast fittings (non-malleable cast iron) | 18% | Cast iron pipe fittings |
| 7307 19 00 | Other cast fittings | 18% | Malleable cast iron fittings |
| 7307 21 00 | Flanges (stainless steel) | 18% | Stainless steel flanges |
| 7307 22 00 | Threaded elbows, bends and sleeves (stainless steel) | 18% | SS elbows, bends, couplings |
| 7307 23 00 | Butt welding fittings (stainless steel) | 18% | Welded stainless steel fittings |
| 7307 29 00 | Other (stainless steel) | 18% | Other SS pipe fittings |
| 7307 91 00 | Flanges (other than stainless steel) | 18% | MS flanges, carbon steel flanges |
| 7307 92 00 | Threaded elbows, bends and sleeves | 18% | MS elbows, tees, couplings, reducers |
| 7307 93 00 | Butt welding fittings | 18% | Welded MS pipe fittings |
| 7307 99 00 | Other | 18% | Other pipe fittings and accessories |
HSN 7308 - Structures and Parts of Structures
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7308 10 00 | Bridges and bridge-sections | 18% | Steel bridge components, girders |
| 7308 20 00 | Towers and lattice masts | 18% | Transmission towers, communication towers |
| 7308 30 00 | Doors, windows and their frames and thresholds | 18% | Steel doors, steel windows, door frames |
| 7308 40 00 | Equipment for scaffolding, shuttering, propping or pit-propping | 18% | Scaffolding pipes, props, shuttering |
| 7308 90 10 | Gutters, roof capping, skylight frames | 18% | Steel roofing accessories |
| 7308 90 20 | Gates and grills | 18% | Steel gates, window grills, safety grills |
| 7308 90 30 | Props and similar equipment for mines | 18% | Mining support structures |
| 7308 90 90 | Other | 18% | Steel sheds, prefab structures, partitions |
⚠️ Important: Steel Structures at 18% GST (NOT 5%!)
- 🔴 Steel Doors/Windows: 18% GST (fabricated items)
- 🔴 Steel Grills/Gates: 18% GST (finished products)
- 🔴 Scaffolding: 18% GST (construction equipment)
- 🔴 Steel Towers: 18% GST (transmission/communication)
- ⚖️ Distinction: Raw steel pipes (Chapter 72) = 5%, but fabricated structures (Chapter 73) = 18%
- 💡 Tip: Buying raw steel pipes and getting them fabricated may save GST vs buying ready-made structures!
🗄️ CONTAINERS, TANKS & RESERVOIRS (HSN 7309-7311)
HSN 7309 - Reservoirs, Tanks, Vats and Similar Containers
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7309 00 10 | Containers for compressed or liquefied gas | 18% | LPG cylinders, gas storage tanks |
| 7309 00 20 | Tanks, vats, etc., of capacity exceeding 300 litres | 18% | Water storage tanks, chemical tanks |
| 7309 00 90 | Other | 18% | Small steel containers, reservoirs |
HSN 7310 - Tanks, Casks, Drums, Cans, Boxes (for Materials Other Than Compressed/Liquefied Gas)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7310 10 00 | Of a capacity of 50 litres or more | 18% | Steel drums (200L), oil drums, chemical drums |
| 7310 21 00 | Cans which are to be closed by soldering or crimping | 18% | Tin cans, food cans, paint cans |
| 7310 29 00 | Other | 18% | Small steel containers, tins, boxes |
HSN 7311 - Containers for Compressed or Liquefied Gas
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7311 00 10 | Seamless steel gas cylinders | 18% | LPG cylinders, oxygen cylinders, CNG cylinders |
| 7311 00 90 | Other | 18% | Welded gas containers |
🧲 WIRE PRODUCTS (HSN 7312-7313)
HSN 7312 - Stranded Wire, Ropes, Cables, Plaited Bands, Slings
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7312 10 10 | Steel wire ropes and cables (stranded) | 18% | Wire ropes for cranes, elevators, hoists |
| 7312 10 20 | Locked coil ropes | 18% | Heavy-duty wire ropes |
| 7312 10 30 | Stranded wire | 18% | Multi-strand steel wire |
| 7312 10 40 | Cables (including locked coil ropes) | 18% | Steel cables for suspension bridges |
| 7312 10 90 | Other | 18% | Slings, plaited bands, wire assemblies |
| 7312 90 00 | Other | 18% | Other wire products, wire assemblies |
HSN 7313 - Barbed Wire, Twisted Hoop, Single/Double Wire
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7313 00 10 | Barbed wire | 18% | Barbed wire for fencing, security wire |
| 7313 00 20 | Twisted hoop or single flat wire | 18% | Razor wire, concertina wire |
| 7313 00 30 | Barbed or not and loosely twisted double wire | 18% | Double twist barbed wire |
| 7313 00 90 | Other | 18% | Other fencing wire products |
🕸️ WIRE CLOTH, GRILL, NETTING (HSN 7314)
HSN 7314 - Cloth, Grill, Netting, Fencing, Reinforcing Fabric
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7314 12 00 | Endless bands for machinery, of stainless steel | 18% | Conveyor belts (wire mesh type) |
| 7314 14 00 | Other woven cloth, of stainless steel | 18% | SS wire mesh, filter screens |
| 7314 19 00 | Other woven cloth | 18% | MS wire mesh, woven wire cloth |
| 7314 20 00 | Grill, netting and fencing, welded at the intersection | 18% | Welded wire mesh, chain link fencing |
| 7314 31 00 | Plated or coated with zinc | 18% | GI wire netting, galvanized mesh |
| 7314 39 00 | Other grill, netting | 18% | Plain wire netting, window mesh |
| 7314 41 00 | Plated or coated with zinc | 18% | GI expanded metal mesh |
| 7314 42 00 | Coated with plastics | 18% | Plastic-coated wire mesh |
| 7314 49 00 | Other | 18% | Plain expanded metal, perforated sheets |
| 7314 50 00 | Expanded metal | 18% | Expanded metal mesh, diamond mesh |
⛓️ CHAIN & FASTENERS (HSN 7315-7318)
HSN 7315 - Chain and Parts Thereof
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7315 11 00 | Roller chain | 18% | Bicycle chains, motorcycle chains, industrial roller chains |
| 7315 12 00 | Other chain | 18% | Conveyor chains, transmission chains |
| 7315 19 00 | Parts | 18% | Chain links, sprockets, chain accessories |
| 7315 20 00 | Skid chain | 18% | Tyre chains for vehicles |
| 7315 81 00 | Stud link chain | 18% | Anchor chains, mooring chains |
| 7315 82 00 | Other, welded link chain | 18% | Lifting chains, lashing chains |
| 7315 89 00 | Other | 18% | Decorative chains, safety chains |
| 7315 90 00 | Other parts | 18% | Chain components, hooks, links |
HSN 7316 - Anchors, Grapnels and Parts Thereof
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7316 00 00 | Anchors, grapnels and parts thereof | 18% | Ship anchors, boat anchors, grappling hooks |
HSN 7317 - Nails, Tacks, Drawing Pins, Staples
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7317 00 10 | Nails in coils | 18% | Coil nails for nail guns |
| 7317 00 20 | Other nails and tacks | 18% | Wire nails, GI nails, iron nails, concrete nails |
| 7317 00 30 | Drawing pins, corrugated nails, staples | 18% | Thumb pins, paper staples, roofing staples |
| 7317 00 90 | Other | 18% | Special nails, finishing nails |
HSN 7318 - Screws, Bolts, Nuts, Washers, Rivets
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7318 11 00 | Coach-screws | 18% | Wood screws with square/hex head |
| 7318 12 00 | Other wood screws | 18% | Self-tapping screws, chipboard screws |
| 7318 13 00 | Screw hooks and screw rings | 18% | Eye hooks, cup hooks, ceiling hooks |
| 7318 14 00 | Self-tapping screws | 18% | Sheet metal screws, drywall screws |
| 7318 15 00 | Other screws and bolts, whether or not with their nuts or washers | 18% | Machine screws, hex bolts, carriage bolts, anchor bolts |
| 7318 16 00 | Nuts | 18% | Hex nuts, lock nuts, wing nuts, square nuts |
| 7318 19 00 | Other (threaded articles) | 18% | Threaded rods, studs, inserts |
| 7318 21 00 | Spring washers and other lock washers | 18% | Spring washers, tooth lock washers |
| 7318 22 00 | Other washers | 18% | Flat washers, plain washers, fender washers |
| 7318 23 00 | Rivets | 18% | Pop rivets, blind rivets, solid rivets |
| 7318 24 00 | Cotters and cotter-pins | 18% | Split pins, cotter pins, taper pins |
| 7318 29 00 | Other (non-threaded articles) | 18% | Clips, clamps, dowel pins, retaining rings |
🔩 ALL Fasteners at 18% GST - No Change!
- 🔴 Nails (all types) → 18% GST
- 🔴 Screws (wood, machine, self-tapping) → 18% GST
- 🔴 Bolts (hex, anchor, carriage) → 18% GST
- 🔴 Nuts (hex, lock, wing) → 18% GST
- 🔴 Washers (spring, flat, lock) → 18% GST
- 🔴 Rivets (pop, blind, solid) → 18% GST
- ⚖️ Standard Rate: Industrial fasteners remain at 18% GST under GST 2.0
⚙️ SPRINGS & HEATING APPLIANCES (HSN 7319-7321)
HSN 7319 - Sewing Needles, Knitting Needles, Safety Pins
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7319 40 00 | Safety pins and other pins | 18% | Safety pins, diaper pins, steel pins |
| 7319 90 00 | Other | 18% | Knitting needles, crochet hooks (steel) |
HSN 7320 - Springs and Leaves for Springs
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7320 10 00 | Leaf-springs and leaves therefor | 18% | Vehicle leaf springs, spring leaves |
| 7320 20 00 | Helical springs | 18% | Coil springs, compression springs, extension springs |
| 7320 90 00 | Other | 18% | Torsion springs, disc springs, valve springs |
HSN 7321 - Stoves, Ranges, Cookers, Braziers, Gas-Rings
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7321 11 00 | Cooking appliances and plate warmers (gas fuel or both gas and other fuels) | 18% | Gas stoves, cooking ranges |
| 7321 12 00 | Cooking appliances and plate warmers (liquid fuel) | 18% | Kerosene stoves, liquid fuel cookers |
| 7321 19 00 | Other cooking appliances and plate warmers | 18% | Solid fuel stoves, multi-fuel cookers |
| 7321 81 00 | Other appliances (gas fuel or both gas and other fuels) | 18% | Gas heaters, gas geysers, water heaters |
| 7321 82 00 | Other appliances (liquid fuel) | 18% | Liquid fuel heaters |
| 7321 89 00 | Other appliances | 18% | Solid fuel heaters, braziers |
| 7321 90 00 | Parts | 18% | Stove parts, burner parts, grates |
🚿 SANITARY WARE & HOUSEHOLD ARTICLES (HSN 7323-7324)
HSN 7323 - Table, Kitchen or Other Household Articles
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7323 10 00 | Iron or steel wool; pot scourers and scouring or polishing pads, gloves | 18% | Steel wool, scrubbing pads, scouring pads |
| 7323 91 00 | Of cast iron, not enamelled | 5% ↓ WAS 12%! | Cast iron cookware, kadhai, tawa |
| 7323 92 00 | Of cast iron, enamelled | 5% ↓ WAS 12%! | Enamelled cast iron pots, cookware |
| 7323 93 00 | Of stainless steel | 5% ↓ WAS 12%! | SS plates, bowls, cups, glasses, spoons, pots, pans, tiffin boxes, containers |
| 7323 94 00 | Of iron (other than cast iron) or steel, enamelled | 5% ↓ WAS 12%! | Enamelled steel utensils, cookware |
| 7323 99 10 | Pressure cookers | 5% ↓ WAS 12%! | Steel pressure cookers (all brands) |
| 7323 99 20 | Other utensils | 5% ↓ WAS 12%! | MS plates, steel tumblers, steel bowls, kitchen containers |
| 7323 99 90 | Other | 5% ↓ WAS 12%! | Other household steel articles |
🍽️ MASSIVE RELIEF: ALL Household Steel Utensils at 5% GST!
| Utensil Type | OLD GST | NEW GST | Savings |
|---|---|---|---|
| SS Plate Set (6 pcs) | ₹1,120 (12% GST) | ₹1,050 (5% GST) | ₹70 saved! |
| Pressure Cooker (5L) | ₹2,240 (12% GST) | ₹2,100 (5% GST) | ₹140 saved! |
| Tiffin Box Set | ₹560 (12% GST) | ₹525 (5% GST) | ₹35 saved! |
Complete Kitchen Setup: ₹500-1000 GST savings on utensils!
HSN 7324 - Sanitary Ware and Parts Thereof
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7324 10 00 | Sinks and wash basins, of stainless steel | 18% | SS kitchen sinks, wash basins |
| 7324 21 00 | Baths (cast iron, whether or not enamelled) | 18% | Cast iron bathtubs |
| 7324 29 00 | Other baths | 18% | Steel bathtubs |
| 7324 90 00 | Other, including parts | 18% | Bathroom fixtures, fittings, sanitary parts |
🪑 STEEL FURNITURE & OTHER ARTICLES (HSN 7325-7326)
HSN 7325 - Other Cast Articles of Iron or Steel
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7325 10 00 | Of non-malleable cast iron | 18% | Cast iron articles, manhole covers, grates |
| 7325 91 00 | Grinding balls and similar articles for mills | 18% | Steel grinding balls for cement mills |
| 7325 99 00 | Other | 18% | Other cast steel articles |
HSN 7326 - Other Articles of Iron or Steel
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7326 11 00 | Grinding balls and similar articles for mills (forged or stamped) | 18% | Forged grinding balls |
| 7326 19 00 | Other (forged or stamped) | 18% | Forged steel articles, stamped parts |
| 7326 20 00 | Articles of iron or steel wire | 18% | Wire baskets, wire shelves, shopping carts |
| 7326 90 10 | Steel fencing posts, strainers, droppers | 18% | Fence posts, fence strainers |
| 7326 90 20 | Cotter pins, split pins, clevis pins | 18% | Fastening pins, locking pins |
| 7326 90 30 | Ladders | 18% | Steel ladders, extension ladders |
| 7326 90 40 | Pallets, box pallets and load boards | 18% | Steel pallets for warehouses |
| 7326 90 50 | Steel pegs, steel tent pegs | 18% | Tent pegs, ground anchors |
| 7326 90 60 | Ventilators, roof ventilators | 18% | Roof ventilators, exhaust vents |
| 7326 90 70 | Structural steel assemblies | 18% | Pre-fabricated steel components |
| 7326 90 80 | Steel furniture | 18% | Steel tables, chairs, cabinets, shelves, racks, lockers |
| 7326 90 90 | Other | 18% | Miscellaneous steel articles, steel accessories |
⚠️ Steel Furniture at 18% GST (NOT 5%!)
- 🔴 Steel Tables/Chairs: 18% GST (NOT reduced!)
- 🔴 Steel Cabinets/Lockers: 18% GST
- 🔴 Steel Racks/Shelves: 18% GST
- 🔴 Steel Almirahs: 18% GST
- ⚖️ Distinction: Utensils (eating/cooking) = 5%, but Furniture = 18%
- 💡 Logic: Kitchen/dining essentials get relief; furniture remains at standard rate
📋 GST 2026 Compliance Points for Chapter 73
🍽️ Utensil Retailers
- Steel plates/bowls: 5% GST (REDUCED!)
- Pressure cookers: 5% GST
- Tiffin boxes: 5% GST
- Update billing immediately
- Pass benefit to customers
🔩 Fastener Dealers
- Nails, screws: 18% GST (unchanged)
- Bolts, nuts: 18% GST
- Washers, rivets: 18% GST
- ITC available on inputs
- Standard GST compliance
🏗️ Structure Fabricators
- Steel structures: 18% GST
- Doors/windows: 18% GST
- Grills/gates: 18% GST
- ITC on raw steel (5%)
- Output GST 18%
🪑 Furniture Manufacturers
- Steel furniture: 18% GST
- Tables/chairs: 18% GST
- Cabinets/racks: 18% GST
- No rate change under GST 2.0
- Standard taxation
🎯 GST 2026 Chapter 73 Impact Analysis
Kitchen Utensils: MAJOR HOUSEHOLD RELIEF!
- ✅ 58% GST Reduction: 12% → 5% GST on utensils
- ✅ Middle-Class Relief: Essential kitchen items cheaper
- ✅ All Materials Covered: Stainless steel, cast iron, enamelled - all 5%
- ✅ Complete Kitchen: Plates, bowls, pots, pans, pressure cookers
- ✅ Tiffin/Lunch Boxes: Now more affordable at 5%
- 💰 Average Savings: ₹500-1000 on complete kitchen setup
- 🏠 Policy Goal: Affordable household essentials for all families
Chapter 73 GST Structure - Clear Categories
| Category | GST Rate | Examples | GST 2.0 Impact |
|---|---|---|---|
| Kitchen Utensils | 5% | Plates, Bowls, Pots, Cookers | REDUCED from 12% |
| Fasteners | 18% | Nails, Screws, Bolts, Nuts | UNCHANGED |
| Structures | 18% | Doors, Windows, Towers, Bridges | UNCHANGED |
| Wire Products | 18% | Barbed Wire, Mesh, Cables | UNCHANGED |
| Furniture | 18% | Tables, Chairs, Cabinets | UNCHANGED |
| Cast Iron Pipes | 5% | Drainage Pipes | UNCHANGED at 5% |
Common Chapter 73 GST Mistakes to Avoid
- ❌ Wrong: Charging 5% GST on steel furniture (it's 18%!)
- ✅ Right: Utensils = 5%, Furniture = 18%
- ❌ Wrong: Treating steel doors/windows at 5% (they're 18%)
- ✅ Right: Raw pipes (Ch 72) = 5%, Fabricated doors (Ch 73) = 18%
- ❌ Wrong: Charging 12% GST on utensils (it's now 5%!)
- ✅ Right: ALL kitchen utensils reduced to 5% from Sept 2025
- ⚠️ Pro Tip: Clearly distinguish household items (5%) vs commercial/industrial items (18%)
❓ Frequently Asked Questions (FAQs) - HSN Chapter 73
Q1: What is the GST rate on steel utensils in 2026?
Answer: Steel utensils attract 5% GST (REDUCED from 12% under GST 2.0!).
All Kitchen/Household Steel Utensils at 5% GST:
- 🍽️ Steel plates, bowls, cups, glasses → 5% GST
- 🍽️ Steel spoons, forks, ladles → 5% GST
- 🍳 Steel cooking pots, pans, kadhai → 5% GST
- 🍲 Pressure cookers (all sizes) → 5% GST
- 🥡 Tiffin boxes, lunch boxes → 5% GST
- 🫙 Steel containers, storage jars → 5% GST
- ✅ Cast iron cookware → 5% GST
- ✅ Enamelled steel utensils → 5% GST
Price Impact Example:
- SS Plate Set (6 pieces) @ ₹1,000
- OLD: ₹1,000 + 12% GST (₹120) = ₹1,120
- NEW: ₹1,000 + 5% GST (₹50) = ₹1,050
- SAVINGS: ₹70 (6.25% cheaper!)
Q2: What is the GST rate on nails, screws, and bolts?
Answer: ALL fasteners attract 18% GST (UNCHANGED under GST 2.0).
Fasteners at 18% GST Include:
- 🔩 Nails (wire nails, GI nails, coil nails) → 18% GST
- 🔩 Screws (wood screws, machine screws, self-tapping) → 18% GST
- 🔩 Bolts (hex bolts, anchor bolts, carriage bolts) → 18% GST
- 🔩 Nuts (hex nuts, lock nuts, wing nuts) → 18% GST
- 🔩 Washers (spring washers, flat washers) → 18% GST
- 🔩 Rivets (pop rivets, blind rivets) → 18% GST
- 🔩 Pins (cotter pins, split pins) → 18% GST
No reduction - industrial fasteners remain at standard 18% GST!
Q3: What is the GST rate on steel furniture?
Answer: Steel furniture attracts 18% GST (UNCHANGED).
All Steel Furniture at 18% GST:
- 🪑 Steel chairs, stools → 18% GST
- 🪑 Steel tables, desks → 18% GST
- 🪑 Steel cabinets, almirahs → 18% GST
- 🪑 Steel racks, shelves → 18% GST
- 🪑 Steel lockers → 18% GST
- 🪑 Steel beds, cots → 18% GST
- 🪑 Office steel furniture → 18% GST
⚠️ Important Distinction:
- Kitchen utensils (plates, bowls) = 5% GST ✅
- Steel furniture (tables, chairs) = 18% GST ⚠️
- Logic: Eating/cooking essentials get relief, furniture doesn't!
Q4: What is the difference between Chapter 72 and Chapter 73 GST rates?
Answer: Chapter 72 = Raw/Semi-finished steel at 5%; Chapter 73 = Fabricated articles at 5% (utensils) or 18% (others).
Key Differences:
| Aspect | Chapter 72 | Chapter 73 |
|---|---|---|
| Product Type | Raw/Semi-finished Steel | Finished/Fabricated Articles |
| Examples | TMT bars, Steel pipes, Rods, Wire | Nails, Furniture, Structures, Utensils |
| Primary GST | 5% (uniform) | 5% (utensils) or 18% (others) |
| GST 2.0 Impact | MAJOR CUT (18% → 5%) | Mixed (utensils 12% → 5%, rest unchanged) |
Example:
- Steel pipe (raw) → 5% GST (Chapter 72)
- Pipe fitting (fabricated) → 18% GST (Chapter 73)
- Steel plate (utensil) → 5% GST (Chapter 73)
- Steel table (furniture) → 18% GST (Chapter 73)
Q5: What is the GST rate on steel doors and windows?
Answer: Steel doors and windows attract 18% GST (UNCHANGED).
- 🚪 Steel doors (main doors, room doors) → 18% GST
- 🪟 Steel windows (sliding, casement) → 18% GST
- 🚪 Steel door frames → 18% GST
- 🪟 Steel window frames → 18% GST
- 🔒 Steel gates (main gates, compound gates) → 18% GST
- ⛩️ Steel grills (window grills, safety grills) → 18% GST
⚠️ Important: These are fabricated finished products under Chapter 73, NOT raw steel (Chapter 72)!
Cost Saving Tip: Buy raw steel sections (5% GST) and get them fabricated locally vs buying ready-made doors/windows (18% GST) - may save money!
Q6: What is the GST rate on pressure cookers?
Answer: Pressure cookers attract 5% GST (REDUCED from 12%).
- 🍲 Pressure cookers (all sizes: 2L, 3L, 5L, 7L) → 5% GST
- 🍲 Stainless steel pressure cookers → 5% GST
- 🍲 Aluminium pressure cookers → 5% GST (Chapter 76)
- 🍲 All brands (Prestige, Hawkins, Pigeon, etc.) → 5% GST
Price Impact:
- 5L Pressure Cooker @ ₹2,000
- OLD: ₹2,000 + 12% GST (₹240) = ₹2,240
- NEW: ₹2,000 + 5% GST (₹100) = ₹2,100
- SAVINGS: ₹140 per cooker!
This is a MAJOR household relief - pressure cookers now more affordable!
Q7: What is the GST rate on barbed wire and wire mesh?
Answer: Barbed wire and wire mesh attract 18% GST (UNCHANGED).
Wire Products at 18% GST:
- 🧲 Barbed wire (fencing wire) → 18% GST
- 🧲 Razor wire, concertina wire → 18% GST
- 🧲 Chain link fencing → 18% GST
- 🧲 Welded wire mesh → 18% GST
- 🧲 Chicken wire mesh → 18% GST
- 🧲 GI wire mesh → 18% GST
- 🧲 Expanded metal mesh → 18% GST
- 🧲 Wire rope, steel cables → 18% GST
Note: Plain binding wire (Chapter 72) = 5% GST, but fabricated wire products (Chapter 73) = 18% GST!
Q8: When did steel utensils GST reduce from 12% to 5%?
Answer: Effective from September 22, 2025 (GST 2.0 implementation).
Timeline:
- 📅 Before Sept 22, 2025: Steel utensils = 12% GST
- 📅 Sept 22, 2025: GST 2.0 announced, utensils reduced to 5%
- 📅 Current (Feb 2026): All household utensils = 5% GST
Policy Rationale:
- 🏠 Make essential household items affordable
- 💰 Reduce middle-class burden on kitchen essentials
- 🍽️ Align with essential goods taxation philosophy
- 👨👩👧👦 Support family budgets for basic necessities
Q9: What is the GST rate on steel structures and scaffolding?
Answer: Steel structures and scaffolding attract 18% GST (UNCHANGED).
Steel Structures at 18% GST:
- 🏗️ Scaffolding (pipes, props, shuttering) → 18% GST
- 🏗️ Steel towers (transmission, communication) → 18% GST
- 🏗️ Steel bridges and bridge sections → 18% GST
- 🏗️ Pre-fabricated steel structures → 18% GST
- 🏗️ Steel sheds, warehouses → 18% GST
- 🏗️ Steel trusses, girders → 18% GST
⚠️ Important: Raw structural steel (beams, channels - Chapter 72) may be at different rates; but assembled structures (Chapter 73) are 18% GST!
Q10: Can I claim ITC on steel utensils purchased for business?
Answer: ITC availability depends on business use - generally RESTRICTED for food/beverages.
ITC Scenarios:
ITC NOT Available:
- ❌ Restaurant buying utensils for serving food (Section 17(5) restriction)
- ❌ Company canteen buying plates/bowls
- ❌ Personal use or office pantry utensils
- ❌ Items for food/beverage supply to employees
ITC Available:
- ✅ Utensil dealers buying for resale (stock-in-trade)
- ✅ Manufacturers buying for production (if making utensils)
- ✅ Hotels/restaurants where utensils are part of taxable supply
- ✅ Catering businesses (if registered and supplying taxable services)
Pro Tip: For restaurants/hotels, utensils used in taxable supply of accommodation/services may qualify for ITC - consult CA!
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