---
title: "HSN Code for Fittings | HSN 39174000 GST Rate"
description: "Find HSN and GST Rates for 39174000 related to Fittings with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-39174000/"
---

# HSN Code 39174000: Fittings

- [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 |
| --- | --- | --- | --- | --- |
| Fittings | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 39174000 ?

It includes Fittings

### Any common misclassification issue with Fittings?

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

### How should mixed supplies be billed when Fittings is sold with other items?

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

### Does packaging or labelling change the GST for Fittings?

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 much GST applies to Fittings?

Under HSN 39174000, Fittings attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Fittings?

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 39174000 (FY 2024-25)

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

- Exports: ₹568 Cr (+27.79% YoY) — 0.0154% of India's total exports
- Imports: ₹629 Cr (+22.67% YoY) — 0.0104% of India's total imports
- Trade balance: −₹61 Cr (Deficit); surplus rank #10401 of 12657 HSN codes
- Share of Sub-Chapter 3917: 20.06% of its exports; import side 23.18%
- Rank within Sub-Chapter 3917: #2 of 22 by export value; import-side #1

### Key metrics

- Export CAGR: 15.34% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #896 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +37.50% in FY 2021-22
- Contribution to Sub-Ch. 3917: 20.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 39174000

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 | 241.15 | 0.0106% | — | 17.67% | 410.64 | 0.0115% | — | 30.30% | −169.49 | #1160 |
| FY 2019-20 | 266.98 | 0.0121% | +10.71% | 20.59% | 340.19 | 0.0102% | −17.16% | 25.15% | −73.21 | #1087 |
| FY 2020-21 | 255.31 | 0.0119% | −4.37% | 18.29% | 336.48 | 0.0115% | −1.09% | 24.52% | −81.17 | #1150 |
| FY 2021-22 | 351.04 | 0.0112% | +37.50% | 16.27% | 464.60 | 0.0102% | +38.08% | 24.15% | −113.56 | #1143 |
| FY 2022-23 | 414.11 | 0.0114% | +17.97% | 17.77% | 460.54 | 0.0080% | −0.87% | 21.27% | −46.43 | #1074 |
| FY 2023-24 | 444.32 | 0.0123% | +7.30% | 18.53% | 512.76 | 0.0091% | +11.34% | 21.44% | −68.44 | #1056 |
| FY 2024-25 | 567.79 | 0.0154% | +27.79% | 20.06% | 629.02 | 0.0104% | +22.67% | 23.18% | −61.23 | #896 |

- CAGR (7-year): exports 15.34%/yr, imports 7.37%/yr (consistently Deficit)

## Key trade insights: HSN Code 39174000 export-import analysis

### Consistent export growth: 15.34% CAGR over 7 years

India's exports under HSN Code 39174000 have grown at a compound annual rate of 15.34% over 7 fiscal years, rising from ₹241.15 Crore in FY 2018-19 to ₹567.79 Crore in FY 2024-25.

### HSN Code 39174000 ranked #896 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 39174000 ranks #896 out of 12657 HSN codes by total export value. Within Sub-Chapter 3917, it ranks #2 of 22. By trade surplus, it ranks #10401 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 39174000 exports

The strongest single-year export movement for HSN Code 39174000 was recorded in FY 2021-22, when exports surged by 37.50% over the prior year.

### India records a trade deficit of ₹61.23 Crore in HSN Code 39174000 goods

In FY 2024-25, India's imports of ₹629.02 Cr exceeded exports of ₹567.79 Cr, resulting in a trade deficit of ₹61.23 Crore — ranking #10401 of 12657 by surplus magnitude.

### Import growth of 7.37% CAGR signals stable import dependency for Fittings

India's imports under HSN Code 39174000 have grown at 7.37% CAGR, reaching ₹629.02 Crore in FY 2024-25.

### HSN Code 39174000 contributes 20.06% of Sub-Chapter 3917 exports — ranked #2

Among the 22 HSN codes under Sub-Chapter 3917, HSN Code 39174000 ranks #2 by export value — accounting for 20.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 23.18% share (rank #1).

## 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 (this hsn code) | ₹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 |