It will depend on the what kind of plant and process, that is, main process or flare system, also, it is subject to how much H2S is included and what kind of insulation(i.e. heat tracing or bare) you are going to use.
First of all, carbon steel is not applicable becuase of temperature. So, low alloy steel, or austenitic stainless steel, or high nickel alloy steel may be used. It seems that pressure may go to vacuum also.
Material selection is not only subject to design and process conditions but also material cost, maintenance, and construction cost, and ambient temperature.
For the optimized selection, you need to consider all factors.
Therefore; please let us know more detail conditions about your system.
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Sun Wee