HSN code directory

HSN Code 7310: Tanks, casks, drums, cans, boxes and similar containers

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


All 8-digit HSN codes under this heading

HSN codeDescription
73101010Of a capacity of 50 l or more: tin plate containers
73101020Of a capacity of 50 l or more: trunks and cases
73101090Of a capacity of 50 l or more: other
73102110Of a capacity of less than 50 l: cans which are to be closed by soldering or crimping: tin plate containers
73102190Of a capacity of less than 50 l: cans which are to be closed by soldering or crimping: other
73102910Of a capacity of less than 50 l: other: tin plate containers
73102920Of a capacity of less than 50 l: other: trunks and cases
73102990Of a capacity of less than 50 l: other: other


GST rate guide for this chapter

Most articles of iron or steel are taxed at 18%. Kitchen utensils and other household articles of iron or steel attract 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.