What is the GST (IGST) rate for HSN code 72044900?

HSN code 72044900 (MS Scrap) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 72044900?

The Basic Customs Duty (BCD) for HSN code 72044900 is 2.50%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 72044900 cover?

HSN code 72044900 covers MS Scrap. It sits under Chapter 72 – Iron and steel, in Section XV – BASE METALS AND ARTICLES OF BASE METAL.

What is the unit of measurement for HSN code 72044900?

The standard unit of quantity (UQC) for HSN code 72044900 is kg, as listed in the Customs Tariff.

Does import of steel scrap need any special compliance?

Metallic scrap imports into India are subject to pre-shipment inspection certificate requirements and other DGFT policy conditions. Check the import policy notes on the 8-digit code page before shipping.

HSN Code Finder · Product

MS Scrap HSN Code 7204

18% IGSTSchedule II

Ferrous waste and scrap, including mild steel (MS) melting scrap, is classified under HSN heading 7204. Cast iron, stainless and other grades each map to separate tariff items, with remelting ingots at the end of the heading.

Search any HSN code

Heading

7204

Primary code

72044900

GST / IGST

18%

Customs duty (BCD)

2.5%

MS Scrap HSN codes & GST rates

The 8-digit HSN codes under heading 7204 (ferrous waste and scrap; remelting scrap ingots of iron or steel). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
72041000	Waste and scrap of cast iron	18%	2.5%
72042190	Other	18%	2.5%
72044900	Other	18%	2.5%
72045000	Remelting scrap ingots	18%	2.5%

What is the HSN code for ms scrap?

The HSN code for ms scrap is 7204 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for ms scrap the most common is 72044900, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How ms scrap is classified under HSN

The HSN classification for ms scrap narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 722-digitIron and steel
72044-digit headingFERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS OF IRON OR STEEL
7204496-digit subheadingFERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS OF IRON OR STEEL
720449008-digit tariff itemOther

Section XV — BASE METALS AND ARTICLES OF BASE METAL

Browse all of Chapter 72 Heading 7204 overview

GST on ms scrap

MS Scrap (HSN 7204) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 72044900 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported ms scrap

When ms scrap (HSN 72044900) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 2.5%, AIDC 2.5%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹21.3261. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 72044900 →

Conclusion

The HSN code for ms scrap is 7204 at the heading level, with 72044900 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.