Pipe HSN Code: Understanding HSN Classifications for Pipes
Pipes are used to carry water, gas, chemicals and many other fluids in homes, farms, factories and large projects.
To use the pipe HSN code correctly and charge GST without mistakes, traders, contractors and manufacturers need to understand how PVC, HDPE, copper and steel pipes are classified under HSN and which GST rates apply after the changes from 22 September 2025.
What Is the Pipe HSN Code?
Under GST, pipes are classified based on the material used to make them. Plastic pipes, metal pipes and copper pipes each sit in different chapters and headings of the tariff.
PVC, HDPE, UPVC, CPVC and flexible plastic pipes are grouped in the plastics chapter in a heading that covers tubes, pipes, hoses and their fittings. Steel and other iron pipes are grouped in the iron and steel chapter in headings for seamless and welded tubes and pipes.
Copper pipes and tubes are grouped in the chapter for copper and copper articles. For day to day billing, most businesses work with a few common four digit HSN families for plastic pipes, steel pipes and copper pipes and then manage sizes and pressure ratings through their own item codes.
Key Pipe HSN Codes and GST Rates after 22 September 2025
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 3917 | Tubes, pipes and hoses of plastics | PVC, HDPE, UPVC, CPVC and flexible plastic pipes with fittings | 18% |
| 7304 | Tubes, pipes and hollow profiles of iron or steel, seamless | Seamless steel pipes for high pressure and industrial use | 18% |
| 7306 | Other tubes, pipes and hollow profiles of iron or steel | Welded and fabricated steel pipes used in plumbing and structures | 18% |
| 7411 | Copper tubes and pipes | Domestic and industrial copper plumbing pipes | 18% |
| 4009 | Tubes and pipes of vulcanised rubber | Rubber hoses and reinforced rubber pipes | 18% |
HSN Code for PVC, HDPE, and Copper Pipes
PVC, HDPE, UPVC, CPVC and similar plastic pipes used for water supply, drainage and irrigation are usually placed in the plastics pipe heading in the tariff. This heading covers rigid and flexible plastic pipes and their fittings such as elbows and tees.
Copper pipes used for gas, refrigeration and domestic water lines are placed in the copper tubes and pipes heading. This heading covers plain and drawn copper tubes supplied in straight lengths or coils.
Steel pipes used in building services and industrial lines are placed in the seamless pipe heading or the welded pipe heading in the steel chapter, depending on how they are made. Even though plastic, steel and copper pipes fall in different chapters, they serve similar roles in plumbing and fluid transport.
GST on Pipes and HSN Code Classification
After the move to the three slab GST structure on 22 September 2025, pipes remain in the standard slab of 18%. They do not fall in the lower 5% slab for selected essentials and they are not in the 40% slab that is reserved for sin and luxury goods.
This means that PVC pipes, HDPE pipes, UPVC and CPVC plumbing pipes, steel pipes and copper pipes are generally taxed at 18% under their respective HSN codes. Any change would come only through a specific notification for a particular type of pipe or for a special government scheme.
In practice, businesses map all plastic pipes to the plastics pipe HSN family and all steel pipes to the steel pipe families and copper pipes to the copper pipe heading. They then set the GST rate at 18% for each of these families in their accounting software so that invoices show the correct HSN code and tax.
During GST return filing, outward supplies of pipes are reported HSN wise. Correct use of the pipe HSN code helps match returns with e way bills and purchase records and allows buyers to claim input tax credit on pipe purchases used in projects and operations.
Conclusion
The pipe HSN code system places PVC, HDPE, UPVC and CPVC pipes in the plastics chapter, steel pipes in the iron and steel chapter and copper pipes in the copper chapter, with separate headings for seamless and welded products.
Since pipes are standard construction and utility goods, they continue to attract 18% GST under their HSN codes after the changes from 22 September 2025. When suppliers and contractors link each type of pipe to the correct HSN family and apply the right GST rate in invoices and returns, they keep billing accurate and reduce the risk of notices or penalties related to wrong classification.
I’m CA Chintan Rathod, a Chartered Accountant based in Nagpur with over 4 years of experience. I specialise in Taxation, helping individuals and businesses plan and file their taxes accurately while staying compliant with the latest regulations. My approach is focused on practical, easy-to-understand guidance so clients can make better financial decisions with confidence.
Frequently Asked Questions
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What is the HSN code for pipes in India?
There is no single HSN code for all pipes. Plastic pipes usually fall under the plastics pipe heading, steel pipes fall under seamless or welded steel pipe headings and copper pipes fall under the copper tubes and pipes heading.
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What is the GST rate for PVC, HDPE, and copper pipes?
PVC, HDPE and other plastic pipes and copper pipes are generally taxed at 18% under their respective HSN codes after the three slab system that started from 22 September 2025, unless a special notification gives a different rate for a specific product.
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How are different types of pipes classified under HSN code?
Pipes are classified mainly by material. Plastic pipes sit in the plastics chapter, steel pipes in the iron and steel chapter and copper pipes in the copper chapter. Within each chapter, there are separate headings for seamless, welded or flexible products.
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How does the GST apply to steel and copper pipes?
Steel and copper pipes generally attract 18% GST under their HSN codes. Suppliers charge GST at 18% on the sale value and buyers can claim input tax credit when these pipes are used for business or project work.
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Are pipes like PVC, HDPE, and copper classified under the same HSN code?
No. PVC and HDPE pipes are classified under the plastics pipe heading, while copper pipes are classified under the copper tubes and pipes heading. Even though their HSN codes differ, they usually carry the same GST rate of 18%.