Hose Pipe HSN Code for GST Filing
Hose pipes are used in agriculture, construction, industry and households for water supply, chemicals and air lines. Common types are rubber hose pipes, PVC hose pipes and flexible reinforced hoses.
To apply GST correctly, you should understand the hose pipe HSN code, see how hoses are classified by material and pressure use and know how the present slabs of 5%, 18% and 40% after 22 September 2025 broadly affect these products.
What is the HSN Code for Rubber, PVC and Flexible Hose Pipes?
Rubber hose pipes normally fall in chapters that cover articles of vulcanised rubber. The heading usually covers reinforced and non reinforced rubber hoses used for water, air, oil and other fluids.
PVC hose pipes and other plastic based hoses are usually classified in plastic chapters. These headings relate to tubes, pipes and hoses of plastic, whether or not reinforced.
Flexible hose pipes with metal braiding or mixed materials may fall in the heading that best reflects the main material or the description in the tariff. In practice traders should use the description that matches the technical specification given by the manufacturer.
Why Do Different Hose Pipes Have Different HSN Codes Under GST?
HSN codes group goods first by material and then by form and use. Rubber hoses, plastic hoses and metal hoses therefore fall in different chapters even if they are all used to carry water or other fluids.
Within each chapter, further sub headings can separate hoses used for high pressure, for specific fluids or with special reinforcement. These details can influence the exact eight digit HSN code used in GST returns.
This separation allows policy makers to set different GST slabs or conditions for rubber goods, plastic goods and metal products as needed.
How Does GST Apply to PVC, Rubber and Flexible Hose Pipes?
Most hose pipes sold in trade are treated as standard industrial or agricultural goods. Under the three slab structure many of them fall in the 18% slab, while a few specialised items may receive concessional rates when notified.
Rubber hose pipes and PVC hoses of general use usually share the same standard slab even if their HSN code is different. Special hoses for particular sectors can have specific entries and businesses should check the latest schedules for such cases.
For safe compliance, traders should apply the standard slab that covers their hose heading unless a clear notification supports a different rate for that item.
How to Ensure Correct HSN Code for Hose Pipes in GST Returns?
First, list your hose pipe range as rubber hoses, PVC hoses, suction hoses, braided hoses and any other special type. For each group identify the material and working pressure and match it with the most accurate tariff description.
Second, set up separate items in your accounting software with the correct HSN code and GST rate for each hose type. Mention key features like rubber, PVC, heavy duty or suction in the product description to avoid confusion during billing.
Third, when filing GST returns, make sure the HSN wise summary reflects the same codes used on invoices. Large value supplies of hose pipes should show the correct heading so that input tax credit for buyers is not blocked due to classification doubts.
If the same hose design is supplied in different lengths or with different fittings, the HSN code normally remains unchanged as long as the material and main use are the same.
Conclusion
Hose pipe HSN code classification depends on the main material and use of the hose. Rubber hose pipes follow rubber article headings, PVC hoses follow plastic headings and mixed or special hoses use the description that best fits their design.
Under the present GST structure after 22 September 2025 most common hose pipes fall in the standard slab such as 18%. By mapping each hose type to the correct HSN code, setting the right GST rate in the item master and keeping invoices consistent, businesses can handle GST on hose pipes smoothly and reduce risk of disputes.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for hose pipes?
The HSN code for hose pipes depends on their material. Rubber hoses are classified as rubber articles while PVC and other plastic hoses fall under plastic tube and pipe headings.
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How do GST rates differ for PVC, rubber and flexible hose pipes?
In practice most hose pipes are treated as standard goods and commonly fall in the 18% slab, with any special concession depending on specific notifications for particular headings.
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Are hose pipes classified differently based on material for GST?
Yes, GST classification follows the HSN structure where rubber, plastic and metal hoses appear in different chapters even if their use is similar.
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How do I file the correct HSN code for hose pipes in GST returns?
Create separate stock items for rubber, PVC and other hose types, assign the correct HSN code and rate and verify that the same codes appear in your GSTR one summary.
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Is the GST rate the same for all types of hose pipes?
Generally hose pipes attract the standard slab such as 18%. However specific government notifications can prescribe different rates for certain specialised hoses, so these should always be checked.