HSN 73104-digitChapter 73

HSN 7310 — TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER

Articles of Iron or Steel

HSN code 7310 encompasses a wide array of storage solutions: tanks, casks, drums, cans, boxes, and similar containers, all fashioned from iron or steel. These are crucial in Indian commerce for holding diverse materials, excluding only compressed or liquefied gases. A key defining feature is their capacity, limited to 300 litres, ensuring they are not shipping containers of larger scale. The code also permits internal linings or thermal insulation but strictly prohibits any fitted mechanical or thermal equipment. Procurement teams, accountants, and customs agents frequently encounter 7310 when sourcing or classifying industrial packaging, storage drums, toolboxes, and small storage tanks essential for manufacturing, logistics, and wholesale trade across India. Understanding this HSN is vital for accurate GST calculation and import/export compliance.

What HSN 7310 Covers

HSN 7310 specifically covers containers made from iron or steel, with a capacity not exceeding 300 litres. This includes a vast range of common industrial and commercial items such as drums, barrels, casks, cans, jerry cans, toolboxes, storage tanks (under 300L), and similar receptacles. The material must be iron or steel, including mild steel, stainless steel, and galvanized steel. The containers can be lined (e.g., with coating for corrosion resistance or food safety) or heat-insulated, but they must *not* be fitted with any mechanical or thermal equipment. This exclusion is critical; if a container has integrated pumps, cooling systems, heating elements, or complex dispensing mechanisms, it would be classified under a different HSN code, likely related to machinery. For example, a simple MS oil drum fits 7310, but a portable refrigerant tank with a compressor valve does not. Similarly, containers for compressed or liquefied gases have their own distinct HSN code (7311). This HSN is fundamental for businesses involved in packaging, storage, transport of non-gas liquids and solids, and general industrial upkeep supplies within India.

Common Materials & Grades

  • Mild Steel (MS) Plates & Sheets: Widely used for general-purpose drums and tanks (e.g., IS 2062 Grade E250 / IS 1079 HR/CR).
  • Stainless Steel (SS) Grades (e.g., SS 202, SS 304, SS 316): For food-grade, chemical-resistant, or hygienic containers like milk cans or pharmaceutical drums.
  • Galvanized Iron Steel: Offers corrosion resistance for outdoor storage drums and water tanks.
  • Aluminium (for fittings/lids, not main body): Sometimes used for lids or sealing components on steel containers.
  • Tool Steel / Carbon Steel (less common): May be used for very specific, robust toolboxes or specialized containers where extreme durability is needed.
  • Specific shapes like coils and sheets are the raw forms used to manufacture the finished containers classified under 7310.

Trade Names & Synonyms

  • Steel Drums
  • MS Barrels
  • Oil Drums
  • Chemical Drums
  • SS Milk Cans
  • Tool Boxes (Steel)
  • Jerry Cans (Steel)
  • Storage Tanks (<300L Steel)
  • Buckets (Industrial Steel)

Typical Industrial Uses

  • Storage and transport of lubricating oils and greases.
  • Packaging for paints, solvents, and adhesives.
  • Holding inks and dyes in the printing industry.
  • Transport and storage of chemicals (non-gas).
  • Food processing: milk cans, food-grade storage drums.
  • Manufacturing: toolboxes for mechanics and artisans.
  • General warehousing and logistics for various liquids and solids.
  • Water storage (small capacity tanks).
  • Sanitation and waste collection containers.

GST Rate (Indicative)

Containers under HSN 7310 typically fall within the 18% GST slab. However, specific items or materials might attract different rates. Always verify the exact classification and applicable GST on the official CBIC portal before making a purchase or sale.

Related HSN Codes

  • 7309: Overhead tanks and similar structures, of iron or steel, whether or not assembled, of a capacity exceeding 3000 L. (Larger tanks).
  • 7311: Containers for compressed or liquefied gas, of iron or steel. (Gas cylinders).
  • 7317: Nails, tacks, drawing pins, corrugated nails, staples... of iron or steel. (Fasteners).
  • 7323: Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves... (Householdware).
  • 7326: Other articles of iron or steel. (General miscellaneous steel articles).

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Frequently Asked Questions about HSN 7310

What types of containers are typically classified under HSN 7310?

Under HSN 7310, items like steel drums, cans, and storage tanks up to 300L capacity are covered. This includes various industrial containers used for storing liquids, powders, or granular materials. Ensure the container is not fitted with mechanical or thermal equipment to fall under this code. Specific GST implications must be verified based on the exact product and prevailing rates.

What materials are covered under HSN 7310, and what are the capacity limits?

HSN 7310 covers containers manufactured from iron or steel. This explicitly includes mild steel, stainless steel, and certain alloy steels if they form the primary structure of the container. The capacity limit is crucial: it must not exceed 300 litres. Items like MS oil drums, SS milk cans, and small steel toolboxes are common examples. Heating or cooling equipment disqualifies the item from this HSN code.

What kind of equipment integration would exclude a container from HSN 7310?

For HSN 7310, the key exclusion is machinery or thermal equipment. Containers fitted with pumps, agitators, refrigeration units, or heating elements would be classified elsewhere, often under machinery or equipment headings. Simple lining or insulation is permitted, but functional mechanical/thermal components are not. This distinction is vital for correct customs classification and duty assessment in India.

Does HSN 7310 cover containers for gases or those with refrigeration?

While HSN 7310 covers a broad range of iron and steel containers like drums, cans, and boxes, it specifically excludes those designed for compressed or liquefied gases (which fall under different HSN codes, often in Chapter 28 or 7306/7307 for fittings). It also doesn't cover containers fitted with mechanical or thermal equipment. For example, a simple steel barrel for oil is 7310, but a portable oxygen cylinder or a refrigerated shipping container would not be.