---
title: "HSN Code for Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement) | HSN 39173210 GST Rate"
description: "Find HSN and GST Rates for 39173210 related to Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39173210/"
---

# HSN Code 39173210: Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement)

- [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 |
| --- | --- | --- | --- | --- |
| Other tubes, pipes and hoses : Other, not reinforced or otherwise combined with other materials, without fittings : Of condensation or rearrangement polymerization products, whether or not chemically modified | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39173210 ?

It includes Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement)

### Does packaging or labelling change the GST for Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement)?

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.

### How should mixed supplies be billed when Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement); Nil for exempt items if applicable).

### Any common misclassification issue with Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement)?

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 Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement)?

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

### How much GST applies to Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement)?

Under HSN 39173210, Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 39173210 (FY 2024-25)

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

- Exports: ₹15 Cr (+15.76% YoY) — 0.0004% of India's total exports
- Imports: ₹5 Cr (−49.86% YoY) — 0.0001% of India's total imports
- Trade balance: ₹10 Cr (Surplus); surplus rank #3335 of 12657 HSN codes
- Share of Sub-Chapter 3917: 0.53% of its exports; import side 0.20%
- Rank within Sub-Chapter 3917: #14 of 22 by export value; import-side #14

### Key metrics

- Export CAGR: 4.27% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5246 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +28.90% in FY 2022-23
- Contribution to Sub-Ch. 3917: 0.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39173210

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 | 11.72 | 0.0005% | — | 0.86% | 4.89 | 0.0001% | — | 0.36% | +6.83 | #4812 |
| FY 2019-20 | 11.55 | 0.0005% | −1.45% | 0.89% | 2.55 | 0.0001% | −47.85% | 0.19% | +9.00 | #4819 |
| FY 2020-21 | 11.61 | 0.0005% | +0.52% | 0.83% | 3.98 | 0.0001% | +56.08% | 0.29% | +7.63 | #4874 |
| FY 2021-22 | 10.76 | 0.0003% | −7.32% | 0.50% | 5.48 | 0.0001% | +37.69% | 0.28% | +5.28 | #5382 |
| FY 2022-23 | 13.87 | 0.0004% | +28.90% | 0.60% | 20.17 | 0.0004% | +268.07% | 0.93% | −6.30 | #5182 |
| FY 2023-24 | 13.01 | 0.0004% | −6.20% | 0.54% | 10.95 | 0.0002% | −45.71% | 0.46% | +2.06 | #5370 |
| FY 2024-25 | 15.06 | 0.0004% | +15.76% | 0.53% | 5.49 | 0.0001% | −49.86% | 0.20% | +9.57 | #5246 |

- CAGR (7-year): exports 4.27%/yr, imports 1.95%/yr (consistently Surplus)

## Key trade insights: HSN Code 39173210 export-import analysis

### Consistent export growth: 4.27% CAGR over 7 years

India's exports under HSN Code 39173210 have grown at a compound annual rate of 4.27% over 7 fiscal years, rising from ₹11.72 Crore in FY 2018-19 to ₹15.06 Crore in FY 2024-25.

### HSN Code 39173210 ranked #5246 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39173210 ranks #5246 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #14 of 22. By trade surplus, it ranks #3335 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 39173210 exports

The strongest single-year export movement for HSN Code 39173210 was recorded in FY 2022-23, when exports surged by 28.90% over the prior year.

### India maintains a trade surplus of ₹9.57 Crore in HSN Code 39173210 goods

In FY 2024-25, India's exports of ₹15.06 Cr exceeded imports of ₹5.49 Cr, resulting in a trade surplus of ₹9.57 Crore — ranking #3335 of 12657 by surplus magnitude.

### Import growth of 1.95% CAGR signals stable import dependency for Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement)

India's imports under HSN Code 39173210 have grown at 1.95% CAGR, reaching ₹5.49 Crore in FY 2024-25.

### HSN Code 39173210 contributes 0.53% of Sub-Chapter 3917 exports — ranked #14

Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39173210 ranks #14 by export value — accounting for 0.53% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.20% share (rank #14).

## 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 |
| #14 | HSN Code 39173210: Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement) (this hsn code) | ₹15 Cr |