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HSN 3917
PVC Pipe HSN Code 3917 and GST Rate
Plastic pipes, tubes, hoses and their fittings fall under HSN 3917. Rigid PVC pipes are classified under 391723 (polymers of vinyl chloride). GST on PVC pipes is 18%.
- HSN code
- 3917
- GST rate
- 18%
- Rates as of
- GST 2.0 (from 22 Sep 2025)
- Last checked
PVC Pipe HSN code list with GST rates
| HSN code | Description | GST |
|---|---|---|
| 39172390 | Rigid pipes and tubes of PVC (polymers of vinyl chloride) | 18% |
| 39172310 | Seamless tubes of PVC | 18% |
| 39172110 | Rigid tubes of polyethylene (HDPE pipes) | 18% |
| 39172200 | Rigid pipes of polypropylene (PP pipes) | 18% |
| 39174000 | Fittings (joints, elbows, flanges) of plastics | 18% |
GST on PVC pipes
PVC, CPVC, HDPE and PP pipes and their fittings are taxed at 18%. A bundle of PVC pipes priced at ₹10,000 before tax carries ₹1,800 GST.
Pipes used in drip and sprinkler irrigation systems sold as part of the system may fall under a concessional agricultural entry; check the exact supply.
GST calculator for pvc pipe
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Frequently Asked Questions
What is the HSN code for PVC pipes?
PVC pipes fall under HSN 3917; rigid PVC pipes are 39172390.
What is the GST rate on PVC pipes?
18%.
What is the HSN code for PVC pipe fittings?
Plastic fittings such as elbows, tees and flanges are 39174000 at 18%.
What is the HSN code for HDPE pipes?
Rigid polyethylene (HDPE) pipes are 39172110.
What is the HSN code for CPVC pipes?
CPVC pipes are also classified under 391723 (polymers of vinyl chloride) at 18%.
Is GST on PVC pipes the same for plumbing and agriculture?
PVC pipes sold as such are 18%. Concessional rates can apply only to specified irrigation systems, not to pipes sold separately.
How many digits of the HSN or SAC code must be shown on an invoice?
Businesses with aggregate turnover up to ₹5 crore must show 4 digits on B2B invoices; above ₹5 crore, 6 digits are mandatory on all invoices.
What happens if the wrong HSN or SAC code is used?
A wrong code can lead to the wrong tax rate, mismatches in returns and possible demands with interest and penalty. Correct the classification and, if tax was underpaid, pay the difference with interest.
Where can the GST rate for a code be verified?
Check the current CBIC rate notifications for the exact tariff entry, description and conditions. Rates on this page reflect GST 2.0, effective 22 September 2025.
Is this page an official classification ruling?
No. Taxzentic is an independent reference. Classification depends on the exact product or service; seek professional advice or an advance ruling for disputed items.