PVC Pipe HSN Code: Understanding HSN Classifications for PVC Pipe Products
PVC pipes are widely used for water supply, drainage, irrigation and electrical conduit work. Under GST, these products must be billed with the correct HSN code so that the GST rate, input tax credit and reporting remain correct.
This guide explains the main PVC pipe HSN code, how fittings and related items are classified and how GST is applied on these products in the current slab structure.
What Is the PVC Pipe HSN Code?
In GST, goods are grouped using HSN codes that come from the Harmonised System of Nomenclature. These codes help keep the same tax treatment for similar goods across India.
PVC pipes are classified under chapter thirty nine, which covers plastics and articles of plastics. The main heading for plastic pipes is 3917. This heading covers tubes, pipes and hoses and their fittings made from plastics including PVC.
Within heading 3917, rigid PVC pipes used for plumbing, drainage and conduit are usually placed in detailed lines that cover rigid plastic pipes. Flexible hoses and corrugated pipes also fall under the same heading but in different detailed lines.
When you put the correct PVC pipe HSN code under heading 3917 on your invoice, your accounting system can apply the right GST rate and show correct chapter wise totals in GST returns.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 3917 | PVC pipes for water and drainage | Rigid PVC pressure pipes, non pressure pipes and sewerage pipes | 18% |
| 3917 | PVC conduit pipes | Electrical conduit pipes and casing pipes for wiring and cable protection | 18% |
| 3917 | PVC irrigation pipes | PVC pipes used for agricultural and drip or sprinkler irrigation systems | 18% |
| 3917 | PVC pipe fittings | Elbows, tees, reducers, couplings, unions, end caps and similar fittings | 18% |
| 3917 | PVC valves and cocks (plastic body) | Ball valves, flow control valves and stop cocks made mainly from PVC | 18% |
HSN Code for PVC Pipe Fittings and Related Products
PVC installations do not use only pipes. They also use elbows, tees, reducers, couplings, unions, end caps and many other fittings. These items are also classified under heading 3917 when they are made of plastics.
PVC pipe fittings such as joints and elbows are generally classified under sub heading 391740, which covers fittings for plastic tubes and pipes. This includes connectors, flanges, elbows, T joints and similar pieces made from PVC and related plastics.
Other related products like PVC valves and cocks can also fall under plastic fitting entries when they are mainly made from plastic, while metal valves used with PVC pipes are classified under separate headings in the metal chapters.
If you sell complete systems, you may have separate item codes for PVC pipes under heading 3917 and PVC fittings under sub heading 391740 so that both can be tracked correctly for stock and GST purposes.
GST on PVC Pipes and HSN Code Classification
The PVC pipe HSN code under heading 3917 tells you that the item is a plastic pipe or fitting. The GST rate for this heading is then decided by the GST Council and notified for all taxpayers.
Earlier, many plastic items including PVC pipes were taxed at 18 % GST and some special uses carried concessional rates. With the move to a three slab structure, most standard PVC pipes continue to fall in the 18 % slab.
As a simple rule, normal rigid PVC pipes and PVC pipe fittings used for plumbing, water supply and general industrial work under heading 3917 are usually taxed at 18 % GST in the current structure. Special pipes used for specific projects or schemes may have different treatment under separate notifications.
There can also be value based or use based exemptions for certain government water supply or irrigation projects. In such cases, the HSN code still remains in heading 3917, but the GST rate may be reduced or made nil under a special entry. Businesses should avoid guessing the rate and should always check the exact notification when they claim any concession.
Different types of PVC pipes, such as pressure pipes, non pressure pipes, conduit pipes and casing pipes, are all classified under the same broad heading 3917 and share similar GST treatment unless a special case is clearly notified.
Even when GST rates for plastics are revised over time, the basic HSN classification of PVC pipes and fittings remains in chapter thirty nine under heading 3917. Only the tax percentage linked to that heading moves between 5 %, 18 % and other slabs as policies change.
Conclusion
The PVC pipe HSN code is central to correct GST treatment for plumbing, drainage and conduit products. Pipes and fittings made from PVC are grouped under chapter thirty nine in heading 3917, with fittings covered in sub heading 391740.
When you assign the proper HSN code to every PVC pipe and fitting and apply the correct GST slab, usually 18 % for standard products in the present system, your invoices become accurate and your input tax credit remains protected. This makes GST return filing easier and reduces the risk of disputes over classification and tax rates.
I’m CA Shivani Kandalkar, a Chartered Accountant based in Mumbai with over 1 year of experience. My focus areas are Taxation and GSTR compliance, where I help individuals and businesses file accurate returns and avoid notices. With a background in M.Com and professional training as a Chartered Accountant, I aim to provide clear, practical guidance that simplifies tax laws and supports better financial decisions.
Frequently Asked Questions
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What is the HSN code for PVC pipes?
PVC pipes are generally classified under heading 3917, which covers tubes, pipes and hoses made of plastics. Rigid PVC pipes for plumbing, drainage and conduit are placed in detailed lines inside this heading.
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How is the GST rate determined for PVC pipes?
The GST rate for PVC pipes is based on the rate notified for heading 3917. Under the current three slab system, most standard PVC pipes under this heading are taxed at 18 % GST, although special concessions can apply in some notified cases.
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What is the HSN code for PVC pipe fittings?
PVC pipe fittings such as elbows, tees, reducers and couplings are usually classified under sub heading 391740, which covers fittings for plastic tubes and pipes. They share the same main heading 3917 as PVC pipes.
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Are there different HSN codes for different types of PVC pipes?
Different types of PVC pipes like pressure pipes, non pressure pipes, conduit pipes and casing pipes are all covered under heading 3917, but they may use different detailed lines inside that heading. For GST purposes they usually share the same rate unless a special notification applies.
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How does the PVC pipe HSN code impact GST filing?
When PVC pipes and fittings are mapped to the correct HSN codes under 3917, your invoicing software can calculate GST correctly and your returns can show accurate HSN wise totals. This supports proper input tax credit and reduces the chance of queries during GST assessment or audit.