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HSN Code 7326

Mathematical boxes, geometry boxes and colour boxes

DescriptionCGSTSGSTIGSTSchedule
Mathematical boxes, geometry boxes and colour boxes2.5%2.5%5%I
Other articles of iron or steel9%9%18%II

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

The same code number, two very different tax outcomes

This is a genuinely easy code to misfile. HSN 7326 on its own is the general catch-all for "other articles of iron or steel" not covered by a more specific heading elsewhere in the chapter — taxed at 18%.

But mathematical boxes, geometry boxes and colour boxes are carved out as a specific combined entry ("7310 or 7326") taxed at 5% — a concessional rate that only applies to this specific product type, not to iron/steel articles generally.

If you manufacture or sell geometry/instrument boxes, make sure your filing references the specific carve-out, not the general iron/steel heading — the 13-point rate difference between 5% and 18% makes this worth double-checking rather than assuming from the code number alone.

This is one of several HSN codes carrying more than one GST rate under the same heading — see the full list of examples.

Frequently asked questions

What is the GST rate for HSN code 7326?

HSN code 7326 carries more than one GST rate depending on the specific goods: Mathematical boxes, geometry boxes and colour boxes attracts 5%; Other articles of iron or steel attracts 18%.

Which chapter does HSN code 7326 belong to?

HSN code 7326 falls under Chapter 73 - Articles of Iron or Steel of the Customs Tariff Act, 1975.