---
title: "HSN Code for Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other | HSN 39172390 GST Rate"
description: "Find HSN and GST Rates for 39172390 related to Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39172390/"
---

# HSN Code 39172390: Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39172390 ?

It includes Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other

### Do e‑way bill and e‑invoice apply for Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other?

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 should mixed supplies be billed when Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other; Nil for exempt items if applicable).

### Any common misclassification issue with Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other?

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.

### Can we claim ITC on inputs used to trade Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other?

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 39172390 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹609 Cr (+3.97% YoY) — 0.0165% of India's total exports
- Imports: ₹58 Cr (+42.77% YoY) — 0.0010% of India's total imports
- Trade balance: ₹551 Cr (Surplus); surplus rank #580 of 12657 HSN codes
- Share of Sub-Chapter 3917: 21.52% of its exports; import side 2.14%
- Rank within Sub-Chapter 3917: #1 of 22 by export value; import-side #9

### Key metrics

- Export CAGR: 11.80% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #846 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +53.45% in FY 2021-22
- Contribution to Sub-Ch. 3917: 21.52% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39172390

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 | 311.79 | 0.0136% | — | 22.85% | 41.52 | 0.0012% | — | 3.06% | +270.27 | #962 |
| FY 2019-20 | 264.03 | 0.0120% | −15.32% | 20.37% | 39.33 | 0.0012% | −5.27% | 2.91% | +224.70 | #1095 |
| FY 2020-21 | 314.60 | 0.0146% | +19.15% | 22.54% | 38.46 | 0.0013% | −2.21% | 2.80% | +276.14 | #981 |
| FY 2021-22 | 482.75 | 0.0154% | +53.45% | 22.37% | 45.99 | 0.0010% | +19.58% | 2.39% | +436.76 | #893 |
| FY 2022-23 | 540.13 | 0.0149% | +11.89% | 23.17% | 43.06 | 0.0007% | −6.37% | 1.99% | +497.07 | #872 |
| FY 2023-24 | 585.69 | 0.0162% | +8.44% | 24.42% | 40.73 | 0.0007% | −5.41% | 1.70% | +544.96 | #827 |
| FY 2024-25 | 608.94 | 0.0165% | +3.97% | 21.52% | 58.15 | 0.0010% | +42.77% | 2.14% | +550.79 | #846 |

- CAGR (7-year): exports 11.80%/yr, imports 5.77%/yr (consistently Surplus)

## Key trade insights: HSN Code 39172390 export-import analysis

### Consistent export growth: 11.80% CAGR over 7 years

India's exports under HSN Code 39172390 have grown at a compound annual rate of 11.80% over 7 fiscal years, rising from ₹311.79 Crore in FY 2018-19 to ₹608.94 Crore in FY 2024-25.

### HSN Code 39172390 ranked #846 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39172390 ranks #846 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #1 of 22. By trade surplus, it ranks #580 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39172390 exports

The strongest single-year export movement for HSN Code 39172390 was recorded in FY 2021-22, when exports surged by 53.45% over the prior year.

### India maintains a trade surplus of ₹550.79 Crore in HSN Code 39172390 goods

In FY 2024-25, India's exports of ₹608.94 Cr exceeded imports of ₹58.15 Cr, resulting in a trade surplus of ₹550.79 Crore — ranking #580 of 12657 by surplus magnitude.

### Import growth of 5.77% CAGR signals stable import dependency for Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other

India's imports under HSN Code 39172390 have grown at 5.77% CAGR, reaching ₹58.15 Crore in FY 2024-25.

### HSN Code 39172390 contributes 21.52% of Sub-Chapter 3917 exports — ranked #1

Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39172390 ranks #1 by export value — accounting for 21.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.14% share (rank #9).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-39172310/) | ₹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 |