The HSN code & GST rate for Structural Iron or Steel Components including cable tray, fabrication & Scaffolding is given as 7308 under the chapter 73. 0 of Articles of iron or steel. Because cable trays are manufactured from a wide variety of base components—ranging from heavy metals to synthetic polymers—the tax department classifies them based on their raw material makeup rather than just their general utility. Cable trays are widely used to support and organize electrical cables in residential, commercial, and industrial projects. The HSN. HSN Code is a hierarchical system of product Classification, you can explore the hierarchy below of HSN code 73089090, the most popular HSN codes used for Cable Trays.