---
title: "HSN Code for Other Tubes/Pipes/Hoses | HSN 39173290 GST Rate"
description: "Find HSN and GST Rates for 39173290 related to Other Tubes/Pipes/Hoses with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39173290/"
---

# HSN Code 39173290: Other Tubes/Pipes/Hoses

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

## Frequently asked questions

### What products are classified under HSN 39173290 ?

It includes Other Tubes/Pipes/Hoses

### Any common misclassification issue with Other Tubes/Pipes/Hoses?

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

### Do e‑way bill and e‑invoice apply for Other Tubes/Pipes/Hoses?

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.

### Can we claim ITC on inputs used to trade Other Tubes/Pipes/Hoses?

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 Other Tubes/Pipes/Hoses?

Under HSN 39173290, Other Tubes/Pipes/Hoses attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Tubes/Pipes/Hoses is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Tubes/Pipes/Hoses; Nil for exempt items if applicable).

## India's trade performance: HSN Code 39173290 (FY 2024-25)

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

- Exports: ₹25 Cr (−14.92% YoY) — 0.0007% of India's total exports
- Imports: ₹550 Cr (+20.25% YoY) — 0.0090% of India's total imports
- Trade balance: −₹524 Cr (Deficit); surplus rank #11927 of 12657 HSN codes
- Share of Sub-Chapter 3917: 0.89% of its exports; import side 20.25%
- Rank within Sub-Chapter 3917: #12 of 22 by export value; import-side #2

### Key metrics

- Export CAGR: 0.04% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4566 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +75.09% in FY 2020-21
- Contribution to Sub-Ch. 3917: 0.89% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39173290

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 | 25.04 | 0.0011% | — | 1.83% | 155.57 | 0.0043% | — | 11.48% | −130.53 | #3807 |
| FY 2019-20 | 37.93 | 0.0017% | +51.48% | 2.93% | 190.78 | 0.0057% | +22.63% | 14.10% | −152.85 | #3287 |
| FY 2020-21 | 66.41 | 0.0031% | +75.09% | 4.76% | 216.56 | 0.0074% | +13.51% | 15.78% | −150.15 | #2548 |
| FY 2021-22 | 106.36 | 0.0034% | +60.16% | 4.93% | 342.50 | 0.0075% | +58.15% | 17.80% | −236.14 | #2326 |
| FY 2022-23 | 76.26 | 0.0021% | −28.30% | 3.27% | 422.92 | 0.0074% | +23.48% | 19.53% | −346.66 | #2909 |
| FY 2023-24 | 29.50 | 0.0008% | −61.32% | 1.23% | 457.03 | 0.0081% | +8.07% | 19.11% | −427.53 | #4263 |
| FY 2024-25 | 25.10 | 0.0007% | −14.92% | 0.89% | 549.59 | 0.0090% | +20.25% | 20.25% | −524.49 | #4566 |

- CAGR (7-year): exports 0.04%/yr, imports 23.41%/yr (consistently Deficit)

## Key trade insights: HSN Code 39173290 export-import analysis

### Consistent export growth: 0.04% CAGR over 7 years

India's exports under HSN Code 39173290 have grown at a compound annual rate of 0.04% over 7 fiscal years, rising from ₹25.04 Crore in FY 2018-19 to ₹25.10 Crore in FY 2024-25.

### HSN Code 39173290 ranked #4566 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39173290 ranks #4566 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #12 of 22. By trade surplus, it ranks #11927 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 39173290 exports

The strongest single-year export movement for HSN Code 39173290 was recorded in FY 2020-21, when exports surged by 75.09% over the prior year.

### India records a trade deficit of ₹524.49 Crore in HSN Code 39173290 goods

In FY 2024-25, India's imports of ₹549.59 Cr exceeded exports of ₹25.10 Cr, resulting in a trade deficit of ₹524.49 Crore — ranking #11927 of 12657 by surplus magnitude.

### Import growth of 23.41% CAGR signals rising demand for Other Tubes/Pipes/Hoses

India's imports under HSN Code 39173290 have grown at 23.41% CAGR, reaching ₹549.59 Crore in FY 2024-25.

### HSN Code 39173290 contributes 0.89% of Sub-Chapter 3917 exports — ranked #12

Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39173290 ranks #12 by export value — accounting for 0.89% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.25% share (rank #2).

## 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 |
| #12 | HSN Code 39173290: Other Tubes/Pipes/Hoses (this hsn code) | ₹25 Cr |