The water tank hsn code is 3925 10 for plastic reservoirs, tanks and vats with a capacity of more than 300 litres, which covers the usual rooftop water storage tanks, and GST on water tanks is 18%. Stainless steel and MS tanks are 7309, and precast concrete tanks 6810, all at 18%.
Tanker vehicles, trailers and small containers each have separate headings. The sections below cover each one, a plumbing dealer's bill and the tax on tanks built at site. For pipe lines feeding the tank, see PVC pipes.
Water tanks: codes and GST rates
Item / HSN / GST- Plastic water storage tanks above 300 litres18%Builders' ware of plastics
- Small plastic water containers18%Packing containers 3923
- Stainless steel water tanks18%Reservoirs and tanks
- MS and GI water tanks18%Steel tanks
- Small steel drums and containers18%Up to 300 litres
- Precast concrete water tanks18%Articles of concrete
- Water tanker trailers18%Trailers
- Water tanker trucks18%Goods vehicles
- Tank fittings: ball valves, float valves18%Taps and valves
- Overhead tank construction at site18%Works contract
Quick facts
HSN heading
3925 10: plastic reservoirs and tanks over 300 litresGST rate
18% (9% CGST + 9% SGST)Steel tanks
7309 at 18%Tankers
8704 trucks, 8716 trailersDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
3926 for water tanks
Water tank hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Plastic water tank, above 300 litres | 3925 10 | 18% |
| Plastic container, up to 300 litres | 3924 | 18% |
| SS water tank | 7309 | 18% |
| MS or GI water tank | 7309 | 18% |
| Steel drum, up to 300 litres | 7310 | 18% |
| Concrete water tank | 6810 | 18% |
| Water tanker trailer | 8716 | 18% |
| Water tanker truck | 8704 | 18% |
| Float valve, ball valve | 8481 | 18% |
| Tank stand of steel | 7308 | 18% |
Plastic water tank hsn code
Heading 3925 covers builders' ware of plastics, and 3925 10 is for reservoirs, tanks, vats and similar containers with a capacity above 300 litres. Rooftop tanks of 500, 1,000 or 2,000 litres are 3925 10 at 18%, whether single layer or multi layer, black or white. Smaller plastic containers for packing or household use go under 3923 or 3924. See plastics.
SS tank and MS tank hsn code
Stainless steel and mild steel tanks with a capacity above 300 litres are 7309, and smaller steel drums and containers 7310. Both are 18%. See stainless steel.
Water tanker hsn code
A water tanker truck is a goods vehicle under 8704 at 18%. A water tanker trailer pulled by a tractor is 8716 at 18%; self-loading trailers for agricultural use have a 5% entry. Water supplied by tankers is a separate matter: plain water not in sealed containers is nil.
Plumbing dealer's invoice
Plumbing dealer bill: Plastic water tank 1,000 litres, HSN 3925 10, 2 pieces, Rs 14,000. Float valve, HSN 8481, 2 pieces, Rs 600. Taxable value Rs 14,600. CGST 9% Rs 1,314. SGST 9% Rs 1,314. Total Rs 17,228.
Water tank gst rate for builders and housing societies
Builders buy tanks in bulk for apartment blocks. A builder selling flats at 1% or 5% cannot claim credit on tanks. A housing society replacing tanks pays 18% as a cost unless it is registered and making taxable supplies. A plumbing contractor installing tanks under a works contract at 18% can take credit. Plastic tank makers buy polyethylene granules at 18% and sell tanks at 18%, so credit flows normally.
Tanks built at site
A concrete overhead tank or underground sump built at site is construction, supplied as a works contract under SAC 9954 at 18%. A plumber who supplies and fixes a plastic tank with pipes may also be supplying a works contract. Pumps for the tank are on the pumps page.
Tank sellers should treat this as background. Capacity and material settle the heading, so confirm on the GST portal and ask a GST practitioner or chartered accountant about tanks supplied with installation.
Frequently asked questions
What is the water tank hsn code?
Plastic water tanks above 300 litres are 3925 10, at 18%.
What GST rate applies to water tanks?
18% for plastic, steel and concrete tanks.
What is the SS tank hsn code?
Stainless steel tanks above 300 litres are 7309, at 18%.
What is the water tanker hsn code?
Tanker trucks are 8704 and tanker trailers 8716, at 18%.
What is the MS tank hsn code?
MS tanks are 7309, at 18%.