The pvc pipe hsn code is 3917, which covers rigid PVC, uPVC and CPVC pipes, HDPE and PPR pipes, flexible plastic hoses and the fittings that join them, and GST on all of these is 18%. Rubber hoses, including hydraulic hose, sit under 4009 at the same rate.
The polymer and whether the pipe is rigid or flexible decide the 6 digit code. This page explains each line, gives a plumbing store bill, and points out where drip irrigation pipes and uPVC windows fit instead. Other plastic goods are listed on the plastics hub.
PVC pipes: codes and GST rates
Item / HSN / GST- Rigid PVC and uPVC pipes18%Polymers of vinyl chloride
- CPVC hot and cold water pipes18%Also vinyl chloride polymer
- HDPE pipes and coils18%Polymers of ethylene
- PP and PPR pipes18%Polymers of propylene
- Flexible plastic hose and garden pipe18%Not reinforced, or other flexible
- Plastic pipe fittings: elbows, tees, couplers18%Fittings for plastic pipes
- Rubber hose pipe18%Vulcanised rubber tubes
- Hydraulic hose with fittings18%Reinforced rubber hose assemblies
- Sprinkler and drip irrigation laterals5%Irrigation systems, not plain pipe
- Plastic taps and valves18%Valves are not fittings of 3917
Quick facts
HSN heading
3917: plastic tubes, pipes, hoses and fittingsGST rate
18% (9% CGST + 9% SGST)Rubber hose
4009 at 18%Drip laterals
8424 at 5% as part of irrigation systemsDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveuPVC windows
3925 20 (builders ware), not 3917
3917 hsn code 8 digit guide
| Sub-heading | Product | GST |
|---|---|---|
| 3917 10 | Artificial guts (sausage casings) | 18% |
| 3917 21 | Rigid tubes of polymers of ethylene (HDPE, LDPE) | 18% |
| 3917 22 | Rigid tubes of polymers of propylene (PP, PPR) | 18% |
| 3917 23 | Rigid tubes of polymers of vinyl chloride (PVC, uPVC, CPVC) | 18% |
| 3917 29 | Rigid tubes of other plastics | 18% |
| 3917 31 | Flexible tubes, burst pressure 27.6 MPa or more | 18% |
| 3917 32 | Other flexible tubes, not reinforced, without fittings | 18% |
| 3917 33 | Other flexible tubes, not reinforced, with fittings | 18% |
| 3917 39 | Other flexible tubes | 18% |
| 3917 40 | Fittings: elbows, tees, couplers, flanges | 18% |
Pvc pipe hsn code and gst rate for each type
Rigid PVC pipes for water supply, drainage, SWR and electrical conduit are 3917 23. uPVC and CPVC pipes are vinyl chloride polymers too, so they share 3917 23. HDPE pipes for water mains and borewells are 3917 21, and PPR pipes for hot water lines 3917 22. The GST is 18% in each case, so the code mainly helps your buyer and the GSTR-1 summary.
Hose pipe hsn code: plastic or rubber
A garden hose of PVC is a flexible plastic tube under 3917 32 or 3917 39. A rubber hose, such as an LPG tube, radiator hose or hydraulic hose, is 4009 under rubber articles. Hydraulic hose assemblies with crimped fittings stay in 4009. All are 18%. Braided PVC hoses with a textile reinforcement remain in 3917 if the plastic gives the main character.
PVC fittings hsn code
Plastic elbows, tees, reducers, couplers, end caps and solvent weld fittings are 3917 40. Ball valves and taps of plastic are 8481, not fittings, even though plumbers buy them together. Solvent cement used to join PVC pipes is an adhesive under 3506; see adhesives.
Drip irrigation and borewell pipes
Drip irrigation systems, including laterals, and sprinklers are in Schedule I at 5% under 8424. Plain HDPE pipe sold on its own for a farm main line stays at 3917 21 and 18%. A farmer buying a complete drip kit from a dealer pays 5% on the kit items covered by the entry. Column pipes for submersible pumps of uPVC are 3917 23. Pumps are on the water pump page.
Plumbing store invoice
Plumbing dealer's bill: uPVC pipe 1 inch SCH 40, 3 m lengths, HSN 3917 23, 200 lengths, taxable value Rs 36,000. uPVC elbows, HSN 3917 40, Rs 4,000. CGST 9% Rs 3,600. SGST 9% Rs 3,600. Total Rs 47,200.
A plumber who supplies pipes and fixes them in a building is making a works contract under SAC 9954 at 18%, not a sale of pipes. Water tanks of plastic are 3925, covered on the water tank page.
Common mix-ups
| Problem | Fix |
|---|---|
| uPVC windows billed as 3917 | Windows and doors of plastic are 3925 20 |
| Steel GI pipe in the plastic pipe line | GI pipe is 7306; see steel pipes |
| Plastic valves under 3917 40 | Valves and taps are 8481 |
| Drip laterals at 18% | Drip irrigation systems are 5% under 8424 |
The pipe codes above summarise the usual classification under today's schedule. Pipes sold as part of a system or project can be taxed differently, so a plumbing contractor should match the products against the GST portal listing and have a GST practitioner or chartered accountant review a large project bill.
Frequently asked questions
What is the hsn code for PVC pipe?
PVC pipes are 3917, with rigid PVC, uPVC and CPVC pipes at 3917 23. GST is 18%.
What is the 3917 hsn code gst rate?
18% for all plastic pipes, hoses and fittings under 3917.
What is the HDPE pipe hsn code?
Rigid HDPE pipes are 3917 21, at 18%.
What is the hydraulic hose hsn code?
Hydraulic hoses of rubber are under 4009 at 18%.
What is the hsn code for uPVC windows?
Plastic windows and doors are builders ware under 3925 20 at 18%.