---
title: "HSN Code for Seamless vinyl acetate-chloride tubes: VinylFlex Tube | HSN 39172910 GST Rate"
description: "Find HSN and GST Rates for 39172910 related to Seamless vinyl acetate-chloride tubes: VinylFlex Tube with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39172910/"
---

# HSN Code 39172910: Seamless vinyl acetate-chloride tubes: VinylFlex Tube

- [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 Other Plastics : Seamless tubes of copolymers of vinyl acetate and vinyl chloride | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39172910 ?

It includes Seamless vinyl acetate-chloride tubes: VinylFlex Tube

### Can we claim ITC on inputs used to trade Seamless vinyl acetate-chloride tubes: VinylFlex Tube?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Seamless vinyl acetate-chloride tubes: VinylFlex Tube is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Seamless vinyl acetate-chloride tubes: VinylFlex Tube; Nil for exempt items if applicable).

### Any common misclassification issue with Seamless vinyl acetate-chloride tubes: VinylFlex Tube?

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 Seamless vinyl acetate-chloride tubes: VinylFlex Tube?

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.

### Do e‑way bill and e‑invoice apply for Seamless vinyl acetate-chloride tubes: VinylFlex Tube?

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.

## India's trade performance: HSN Code 39172910 (FY 2024-25)

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

- Exports: ₹3 Cr (+4.96% YoY) — 0.0001% of India's total exports
- Imports: ₹6 Cr (+33.80% YoY) — 0.0001% of India's total imports
- Trade balance: −₹3 Cr (Deficit); surplus rank #8393 of 12657 HSN codes
- Share of Sub-Chapter 3917: 0.09% of its exports; import side 0.21%
- Rank within Sub-Chapter 3917: #17 of 22 by export value; import-side #13

### Key metrics

- Export CAGR: 23.96% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7378 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +264.65% in FY 2022-23
- Contribution to Sub-Ch. 3917: 0.09% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39172910

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 | < ₹1 Crore | 0.0000% | — | 0.05% | 1.29 | 0.0000% | — | 0.10% | −0.59 | #7913 |
| FY 2019-20 | 2.07 | 0.0001% | +195.71% | 0.16% | 1.26 | 0.0000% | −2.33% | 0.09% | +0.81 | #6890 |
| FY 2020-21 | 3.30 | 0.0002% | +59.42% | 0.24% | < ₹1 Crore | 0.0000% | −46.83% | 0.05% | +2.63 | #6446 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −70.00% | 0.05% | 1.76 | 0.0000% | +162.69% | 0.09% | −0.77 | #7986 |
| FY 2022-23 | 3.61 | 0.0001% | +264.65% | 0.15% | 2.65 | 0.0000% | +50.57% | 0.12% | +0.96 | #6791 |
| FY 2023-24 | 2.42 | 0.0001% | −32.96% | 0.10% | 4.29 | 0.0001% | +61.89% | 0.18% | −1.87 | #7377 |
| FY 2024-25 | 2.54 | 0.0001% | +4.96% | 0.09% | 5.74 | 0.0001% | +33.80% | 0.21% | −3.20 | #7378 |

- CAGR (7-year): exports 23.96%/yr, imports 28.25%/yr (consistently Deficit)

## Key trade insights: HSN Code 39172910 export-import analysis

### Consistent export growth: 23.96% CAGR over 7 years

India's exports under HSN Code 39172910 have grown at a compound annual rate of 23.96% over 7 fiscal years, rising from ₹0.70 Crore in FY 2018-19 to ₹2.54 Crore in FY 2024-25.

### HSN Code 39172910 ranked #7378 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39172910 ranks #7378 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #17 of 22. By trade surplus, it ranks #8393 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39172910 exports

The strongest single-year export movement for HSN Code 39172910 was recorded in FY 2022-23, when exports surged by 264.65% over the prior year.

### India records a trade deficit of ₹3.20 Crore in HSN Code 39172910 goods

In FY 2024-25, India's imports of ₹5.74 Cr exceeded exports of ₹2.54 Cr, resulting in a trade deficit of ₹3.20 Crore — ranking #8393 of 12657 by surplus magnitude.

### Import growth of 28.25% CAGR signals rising demand for Seamless vinyl acetate-chloride tubes: VinylFlex Tube

India's imports under HSN Code 39172910 have grown at 28.25% CAGR, reaching ₹5.74 Crore in FY 2024-25.

### HSN Code 39172910 contributes 0.09% of Sub-Chapter 3917 exports — ranked #17

Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39172910 ranks #17 by export value — accounting for 0.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.21% share (rank #13).

## 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](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 |
| #17 | HSN Code 39172910: Seamless vinyl acetate-chloride tubes: VinylFlex Tube (this hsn code) | ₹3 Cr |