HDPE Pipe HSN Code: Classification for Water, Plumbing, and Drainage Pipes

HDPE pipes are widely used for water supply, plumbing, drainage, and irrigation. Under GST, they are treated as plastic pipes, so the correct HDPE pipe HSN code is needed.

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HSN

What is the HSN code for HDPE water pipes?

Pipes and hoses of plastics, including HDPE pipes, usually fall under heading 3917. This heading covers tubes, pipes, and hoses of plastics including polyethylene (PE), PVC, and other polymers.

HDPE Pipe HSN Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

Section
Section No 7
Section Title Guide to HSN Section 07
Section Description PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF
Chapter
Chapter No 39
Chapter Title Plastics and Articles Thereof
Chapter Description Plastics and articles thereof

4 Digit HSN Code Classification

HSN Code HSN Code Title GST Rate
3917 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows,flanges), of plastics 18%

8 Digit HSN Code Classification

HSN Code HSN Code Title GST Rate
39171010 Artificial guts (sausage casings) of hardened protein 18%
39171020 Artificial guts (sausage casings) of cellulosic materials 18%
39172110 Rigid Tubes of Polyethylene 18%
39172190 Other Rigid Tubes, Pipes & Hoses of Polymers of Ethylene 18%
39172200 Rigid Tubes, Pipes & Hoses of Polymers of Propylene 18%
39172310 Rigid Seamless Tubes of Polymers of Vinyl Chloride 18%
39172390 Other Rigid Tubes, Pipes & Hoses of Polymers of Vinyl Chloride 18%
39172910 Seamless vinyl acetate-chloride tubes: VinylFlex Tube 18%
39172920 Polyacetals and Other Polymers 18%
39172930 Other Tubes/Pipes with Fittings 18%
39172940 Cellulose Acetate/Butyrate Tubes 18%
39172950 Rigid Vinyl Plastic Tubes, Pipes & Hoses 18%
39172990 Rigid plastic pipes 18%
39173100 Polycarbonates and Other Polymers 18%
39173210 Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement) 18%
39173220 Addition Polymerization Tubes/Pipes/Hoses 18%
39173290 Other Tubes/Pipes/Hoses 18%
39173300 Condensation/Rearrangement Polymerization Product Tubes/Pipes 18%
39173910 Flexible Unsaturated Polyester Sheets 18%
39173920 Plastics: Addition Polymer Tubes, Pipes & Hoses 18%
39173990 Other tubes, pipes and hoses: Other: Other 18%
39174000 Fittings for tubes, pipes and hoses (e.g., joints, elbows, flanges) 18%

* GST rates may vary based on the latest GST notifications

Are HDPE drainage pipes classified differently under HSN?

Drainage, sewerage, and irrigation pipes made from HDPE are still plastic pipes, so they also fall under 3917. The main use does not move them to a new chapter.

How HDPE water pipes are classified under HSN?

  • Identify main material as polyethylene or similar plastic
  • Confirm that pipe is rigid or flexible tube type
  • Use heading 3917 with proper sub code

GST and HDPE pipe products

Most HDPE pipes attract 18 percent GST. Some projects for drinking water or irrigation may enjoy special rate under specific notifications, but that is linked to supply to government or project type.

Fazeel Zaidi
Chartered Accountant
MRN No.: 469741
City: Prayagraj

I’m Fazeel Zaidi, a Chartered Accountant based in Prayagraj with 8 years of experience. I specialize in GST and Audits, helping businesses stay compliant and audit-ready. With a B.Com background, I focus on practical, clear guidance that simplifies regulations and supports better decision-making.

Frequently Asked Questions

  • Are HDPE and PVC pipes under the same HSN?

    Yes, both are plastic pipes under heading 3917 but with different sub codes.

  • Do HDPE sprinkler pipes have a different code?

    They are still pipes of plastic and normally under 3917. Sprinkler heads or nozzles may have separate codes.

  • What GST rate is common for HDPE pipes?

    Standard rate is 18 percent unless a special notification applies.

  • Is pipe size important for HSN code?

    Size does not change the heading but may change sub code used for detailed reporting.