HSN code 7324 pertains to 'Sanitary ware and parts thereof, of iron or steel' in India. This classification is critical for manufacturers, importers, exporters, and traders dealing with items like iron or steel sinks, wash basins, bathtubs, bidets, and related components. Accurate classification under 7324 ensures correct GST (Goods and Services Tax) application, particularly the common 18% slab, facilitating seamless trade and compliance. For procurement teams, understanding this HSN is vital when sourcing raw materials like stainless steel sheets, coils, or specific steel grades (like SS 304 or SS 316) that are subsequently fabricated into sanitary ware. MetaleMart's catalog features these primary metals, which form the constituent materials for products falling under HSN 7324.
What HSN 7324 Covers
HSN code 7324 specifically covers finished sanitary ware articles manufactured from iron or steel. This includes a range of common household and institutional items such as sinks (kitchen sinks, utility sinks), wash basins, bidets, bathtubs, and urinals, provided they are made primarily of iron or steel. It also encompasses any distinct parts manufactured specifically for these sanitary items, also made of iron or steel. The application of HSN 7324 is fundamental for Indian businesses involved in the production, trading, or import/export of these goods, impacting GST calculations, customs duties, and compliance documentation.
Key Inclusions:
- Stainless steel sinks and wash basins.
- Iron or steel bathtubs.
- Steel bidets and urinals.
- Parts designed exclusively for the above iron/steel sanitary items.
Key Exclusions:
- Sanitary ware made from ceramic, glass, plastic, or other non-ferrous metals (which fall under different HSNs, e.g., 6910 for ceramics).
- Plumbing fittings, pipes, or valves, even if used in conjunction with sanitary ware (typically classified under 7307 or other relevant headings).
- Cast iron pipes and fittings explicitly covered under HSN 7303.
- Articles of iron or steel for general household use that are not sanitary ware (e.g., cookware under 7323).
- Raw materials like steel sheets, coils, or bars before fabrication into finished sanitary ware (these are classified based on the metal and form, categories from Chapter 72, 73, etc., where MetaleMart's offerings lie).
HSN 7324 distinguishes itself by its focus solely on the finished *sanitary ware* products made from iron or steel, differentiating them from raw metal forms or sanitary items made from alternative materials.
Common Materials & Grades
- Stainless Steel (SS) 304: Widely used for sinks and wash basins due to its corrosion resistance and durability.
- Stainless Steel (SS) 316: Offers enhanced corrosion resistance, suitable for high-moisture or aggressive environments.
- Mild Steel (with coating): Sometimes used for bathtubs or less critical components, often requiring protective coatings.
- Galvanized Iron/Steel: Used for certain utility or industrial sanitary items where rust protection is needed.
- Steel Sheets: The primary form used for fabricating sinks, basins, and bathtubs.
- Steel Coils: Sources for high-volume production of steel sheets for sanitary ware.
MetaleMart provides raw materials like Stainless Steel sheets and coils in various grades suitable for manufacturing articles classified under HSN 7324.
Trade Names & Synonyms
- Steel Sinks
- Iron Wash Basins
- SS Sinks
- Steel Bathtubs
- Steel Bidets
- Sanitary Steelware
- Iron Sanitary Fittings (loosely used)
- Steel Sanitary Items
Typical Industrial Uses
- Residential Bathrooms & Kitchens
- Commercial Restrooms (Offices, Malls)
- Hospitals & Healthcare Facilities
- Hotels and Hospitality Industry
- Industrial and Laboratory Wash Stations
- Public Utility Areas
- Food Processing & Industrial Kitchens
GST Rate (Indicative)
HSN 7324 primarily covers sanitary ware and parts thereof, made of iron or steel. The typical GST rate for these items in India falls within the 18% slab. However, it is crucial to verify the exact GST rate applicable to specific products by consulting the official CBIC (Central Board of Indirect Taxes and Customs) portal, as rates can vary.
Related HSN Codes
- 7323: Table, kitchen or other household articles and parts of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. (Distinct from sanitary ware).
- 7326: Other articles of iron or steel. (A residual category for iron/steel items not elsewhere specified).
- 7307: Tube or pipe fittings of iron or steel. (Includes plumbing fittings, distinct from the sanitary ware body).
- 7309: Tanks, vats, casks and similar receptacles, of iron or steel, of a capacity exceeding 300 litres. (Larger storage, not sanitary ware).
- 6910: Ceramic sinks, wash basins, etc. (Sanitary ware made of materials other than iron/steel).
Related on MetaleMart
- Parent: HSN 73 — Articles of iron or steel
- HSN 7301 — SHEET PILING OF IRON OR STEEL, WHETHER OR NOT DRILLED, PUNCH
- HSN 7302 — RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON OR ST
- HSN 7303 — TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON
- HSN 7304 — TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER T
- Browse all HSN codes
- Metal Grades Library
- Shop industrial metals
Frequently Asked Questions about HSN 7324
What specific items are covered under HSN 7324 in India?
HSN 7324 covers sanitary ware like sinks, wash basins, bidets, and bathtubs made of iron or steel. It also includes parts for these items. This classification is crucial for correct GST invoicing and compliance in India. For instance, a stainless steel kitchen sink manufactured in India would fall under 7324, and its GST implications would be determined by this code. MetaleMart offers stainless steel in various grades and forms suitable for manufacturing such products.
What is excluded from HSN 7324?
While HSN 7324 is for sanitary ware of iron or steel, it *excludes* finished goods like plumbing fixtures which might have separate HSNs, cast iron pipes and fittings (usually 7303/7307), and sanitary ware made from other materials like ceramics (Chapter 69) or plastics (Chapter 39). It is important to distinguish these from the iron and steel-based sanitary items covered here. MetaleMart's offerings are primarily raw industrial metals, not finished sanitary ware.
What is the typical GST rate for HSN 7324 items?
The typical GST rate band for products under HSN 7324 is generally 18%. However, specific items or configurations might have different rates, and it's essential to verify the exact classification and applicable GST on the official CBIC portal for any transaction. Always confirm the rate based on the specific product and its end-use.
What are the implications of HSN 7324 for Indian businesses?
HSN 7324 covers sanitary ware made from iron or steel. This includes items like sinks, wash basins, bathtubs, and bidets. It is vital for businesses dealing with these specific iron or steel articles to use HSN 7324 for accurate GST reporting and compliance. MetaleMart supplies the raw materials, such as various grades of stainless steel (e.g., SS 304, SS 316) in forms like sheets and coils, which are used in the manufacture of these sanitary ware items.