--- title: "HSN Code for Condensation/Rearrangement Polymerization Product Tubes/Pipes | HSN 39173300 GST Rate" description: "Find HSN and GST Rates for 39173300 related to Condensation/Rearrangement Polymerization Product Tubes/Pipes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-39173300/" --- # HSN Code 39173300: Condensation/Rearrangement Polymerization Product Tubes/Pipes - [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, with fittings | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 39173300 ? It includes Condensation/Rearrangement Polymerization Product Tubes/Pipes ### Does packaging or labelling change the GST for Condensation/Rearrangement Polymerization Product Tubes/Pipes? 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 Condensation/Rearrangement Polymerization Product Tubes/Pipes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Condensation/Rearrangement Polymerization Product Tubes/Pipes; Nil for exempt items if applicable). ### How much GST applies to Condensation/Rearrangement Polymerization Product Tubes/Pipes? Under HSN 39173300, Condensation/Rearrangement Polymerization Product Tubes/Pipes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Condensation/Rearrangement Polymerization Product Tubes/Pipes? 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 Condensation/Rearrangement Polymerization Product Tubes/Pipes? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Condensation/Rearrangement Polymerization Product Tubes/Pipes? 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 39173300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹78 Cr (+5.44% YoY) — 0.0021% of India's total exports - Imports: ₹99 Cr (−6.98% YoY) — 0.0016% of India's total imports - Trade balance: −₹21 Cr (Deficit); surplus rank #9596 of 12657 HSN codes - Share of Sub-Chapter 3917: 2.75% of its exports; import side 3.65% - Rank within Sub-Chapter 3917: #9 of 22 by export value; import-side #7 ### Key metrics - Export CAGR: 25.44% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3007 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +103.36% in FY 2020-21 - Contribution to Sub-Ch. 3917: 2.75% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 39173300 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 | 19.95 | 0.0009% | — | 1.46% | 37.41 | 0.0010% | — | 2.76% | −17.46 | #4107 | | FY 2019-20 | 23.23 | 0.0011% | +16.44% | 1.79% | 52.44 | 0.0016% | +40.18% | 3.88% | −29.21 | #3914 | | FY 2020-21 | 47.24 | 0.0022% | +103.36% | 3.38% | 32.76 | 0.0011% | −37.53% | 2.39% | +14.48 | #3029 | | FY 2021-22 | 70.74 | 0.0023% | +49.75% | 3.28% | 64.16 | 0.0014% | +95.85% | 3.33% | +6.58 | #2872 | | FY 2022-23 | 57.71 | 0.0016% | −18.42% | 2.48% | 66.59 | 0.0012% | +3.79% | 3.08% | −8.88 | #3285 | | FY 2023-24 | 73.73 | 0.0020% | +27.76% | 3.07% | 106.62 | 0.0019% | +60.11% | 4.46% | −32.89 | #2992 | | FY 2024-25 | 77.74 | 0.0021% | +5.44% | 2.75% | 99.18 | 0.0016% | −6.98% | 3.65% | −21.44 | #3007 | - CAGR (7-year): exports 25.44%/yr, imports 17.64%/yr (consistently Deficit) ## Key trade insights: HSN Code 39173300 export-import analysis ### Consistent export growth: 25.44% CAGR over 7 years India's exports under HSN Code 39173300 have grown at a compound annual rate of 25.44% over 7 fiscal years, rising from ₹19.95 Crore in FY 2018-19 to ₹77.74 Crore in FY 2024-25. ### HSN Code 39173300 ranked #3007 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 39173300 ranks #3007 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #9 of 22. By trade surplus, it ranks #9596 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 39173300 exports The strongest single-year export movement for HSN Code 39173300 was recorded in FY 2020-21, when exports surged by 103.36% over the prior year. ### India records a trade deficit of ₹21.44 Crore in HSN Code 39173300 goods In FY 2024-25, India's imports of ₹99.18 Cr exceeded exports of ₹77.74 Cr, resulting in a trade deficit of ₹21.44 Crore — ranking #9596 of 12657 by surplus magnitude. ### Import growth of 17.64% CAGR signals rising demand for Condensation/Rearrangement Polymerization Product Tubes/Pipes India's imports under HSN Code 39173300 have grown at 17.64% CAGR, reaching ₹99.18 Crore in FY 2024-25. ### HSN Code 39173300 contributes 2.75% of Sub-Chapter 3917 exports — ranked #9 Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39173300 ranks #9 by export value — accounting for 2.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.65% share (rank #7). ## 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 (this hsn code) | ₹78 Cr | | #10 | [HSN Code 39173910: Flexible Unsaturated Polyester Sheets](https://busy.in/hsn/hsn-39173910/) | ₹70 Cr |