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.
Book A Demo
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.
Hose Pipe HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 7 | Guide to HSN Section 07 | PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF |
Chapter Classification
4 Digit HSN Code Classification
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% |
| 40091100 | Reinforced Rubber Tubes & Hoses without Fittings | 18% |
| 40091200 | Rubber Products Not Reinforced, With Fittings | 18% |
| 40092100 | Metal-reinforced rubber tubes, pipes and hoses | 18% |
| 40092200 | Reinforced rubber with metal fittings | 18% |
| 40093100 | Hoses of Rubber: Textile-Reinforced without Fittings | 18% |
| 40093200 | Reinforced Rubber Tubes, Pipes & Hoses: With Textile Fittings | 18% |
| 40094100 | Reinforced Rubber Tubes & Hoses: Without Fittings | 18% |
| 40094200 | Reinforced rubber with fittings | 18% |
* GST rates may vary based on the latest GST notifications
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.
