The HSN (Harmonised System of Nomenclature) code for roller shutters and similar types of shutters is classified under heading 7308. This heading includes structures made of iron or steel (excluding prefabricated buildings of heading 9406) and parts of structures, such as bridges and bridge-sections, lock gates, towers, lattice masts, roofs, roofing structures, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns.
Here is a description:
73: Articles of iron or steel
08: Structures made of iron or steel (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing structures, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns); Plates, rods, angles, shapes, sections, tubes and other similar articles, prepared for use in structures
For GST purposes in India, the GST rate for items classified under HSN code 7308 is generally 18%.
