--- title: "HSN Code for Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes | HSN 39172310 GST Rate" description: "Find HSN and GST Rates for 39172310 related to Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39172310/" --- # HSN Code 39172310: Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes - [Section 07: Guide to HSN Section 07](https://busy.in/hsn/section-07/) - [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/) - [Sub-chapter 3917: Plastic tubes & fittings](https://busy.in/hsn/sub-chapter-3917/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Tubes, pipes and hoses, rigid : Of polymers of vinyl chloride : Seamless tubes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39172310 ? It includes Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes ### How should mixed supplies be billed when Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How much GST applies to Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes? Under HSN 39172310, Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Any common misclassification issue with Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 39172310 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹94 Cr (−18.68% YoY) — 0.0025% of India's total exports - Imports: ₹13 Cr (+2.92% YoY) — 0.0002% of India's total imports - Trade balance: ₹80 Cr (Surplus); surplus rank #1770 of 12657 HSN codes - Share of Sub-Chapter 3917: 3.31% of its exports; import side 0.49% - Rank within Sub-Chapter 3917: #7 of 22 by export value; import-side #11 ### Key metrics - Export CAGR: 6.88% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2738 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +82.49% in FY 2021-22 - Contribution to Sub-Ch. 3917: 3.31% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39172310 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3917 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3917 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 62.80 | 0.0027% | — | 4.60% | 2.75 | 0.0001% | — | 0.20% | +60.05 | #2570 | | FY 2019-20 | 57.86 | 0.0026% | −7.87% | 4.46% | 7.48 | 0.0002% | +172.00% | 0.55% | +50.38 | #2680 | | FY 2020-21 | 48.72 | 0.0023% | −15.80% | 3.49% | 13.94 | 0.0005% | +86.36% | 1.02% | +34.78 | #2974 | | FY 2021-22 | 88.91 | 0.0028% | +82.49% | 4.12% | 14.88 | 0.0003% | +6.74% | 0.77% | +74.03 | #2575 | | FY 2022-23 | 96.30 | 0.0027% | +8.31% | 4.13% | 12.63 | 0.0002% | −15.12% | 0.58% | +83.67 | #2582 | | FY 2023-24 | 115.13 | 0.0032% | +19.55% | 4.80% | 13.02 | 0.0002% | +3.09% | 0.54% | +102.11 | #2395 | | FY 2024-25 | 93.62 | 0.0025% | −18.68% | 3.31% | 13.40 | 0.0002% | +2.92% | 0.49% | +80.22 | #2738 | - CAGR (7-year): exports 6.88%/yr, imports 30.21%/yr (consistently Surplus) ## Key trade insights: HSN Code 39172310 export-import analysis ### Consistent export growth: 6.88% CAGR over 7 years India's exports under HSN Code 39172310 have grown at a compound annual rate of 6.88% over 7 fiscal years, rising from ₹62.80 Crore in FY 2018-19 to ₹93.62 Crore in FY 2024-25. ### HSN Code 39172310 ranked #2738 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39172310 ranks #2738 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #7 of 22. By trade surplus, it ranks #1770 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 39172310 exports The strongest single-year export movement for HSN Code 39172310 was recorded in FY 2021-22, when exports surged by 82.49% over the prior year. ### India maintains a trade surplus of ₹80.22 Crore in HSN Code 39172310 goods In FY 2024-25, India's exports of ₹93.62 Cr exceeded imports of ₹13.40 Cr, resulting in a trade surplus of ₹80.22 Crore — ranking #1770 of 12657 by surplus magnitude. ### Import growth of 30.21% CAGR signals rising demand for Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes India's imports under HSN Code 39172310 have grown at 30.21% CAGR, reaching ₹13.40 Crore in FY 2024-25. ### HSN Code 39172310 contributes 3.31% of Sub-Chapter 3917 exports — ranked #7 Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39172310 ranks #7 by export value — accounting for 3.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.49% share (rank #11). ## Related HSN Codes in Sub-Chapter 3917 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 39172390: Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other](https://busy.in/hsn/hsn-39172390/) | ₹609 Cr | | #2 | [HSN Code 39174000: Fittings](https://busy.in/hsn/hsn-39174000/) | ₹568 Cr | | #3 | [HSN Code 39173100: Polycarbonates and Other Polymers](https://busy.in/hsn/hsn-39173100/) | ₹468 Cr | | #4 | [HSN Code 39173990: Other tubes, pipes and hoses : Other: Other](https://busy.in/hsn/hsn-39173990/) | ₹379 Cr | | #5 | [HSN Code 39172990: Rigid plastic pipes](https://busy.in/hsn/hsn-39172990/) | ₹221 Cr | | #6 | [HSN Code 39172110: Rigid Polyethylene Tubes, Pipes and Hoses: Plastics](https://busy.in/hsn/hsn-39172110/) | ₹141 Cr | | #7 | HSN Code 39172310: Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes (this hsn code) | ₹94 Cr | | #8 | [HSN Code 39172190: Rigid pipes: Polymers of ethylene](https://busy.in/hsn/hsn-39172190/) | ₹93 Cr | | #9 | [HSN Code 39173300: Condensation/Rearrangement Polymerization Product Tubes/Pipes](https://busy.in/hsn/hsn-39173300/) | ₹78 Cr | | #10 | [HSN Code 39173910: Flexible Unsaturated Polyester Sheets](https://busy.in/hsn/hsn-39173910/) | ₹70 Cr |