---
title: "3917 HSN Code | HSN Code for Plastic tubes & fittings in India"
description: "Know more about 3917 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3917 covering Plastic tubes & fittings."
canonical: "https://busy.in/hsn/sub-chapter-3917/"
---

# HSN Sub-chapter 3917: Plastic tubes & fittings

Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows,flanges), of plastics

Part of [Chapter 39: Plastics and Articles Thereof](https://busy.in/hsn/chapter-39/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 39171010 | [Hardened Protein Sausage Casings](https://busy.in/hsn/hsn-39171010/) |
| 39171020 | [Cellulosic Sausage Casings](https://busy.in/hsn/hsn-39171020/) |
| 39172110 | [Rigid Polyethylene Tubes, Pipes and Hoses: Plastics](https://busy.in/hsn/hsn-39172110/) |
| 39172190 | [Rigid pipes: Polymers of ethylene](https://busy.in/hsn/hsn-39172190/) |
| 39172200 | [Rigid tubes, pipes, hoses of polymers](https://busy.in/hsn/hsn-39172200/) |
| 39172310 | [Rigid Tubes & Pipes of Vinyl Chloride Polymers: Seamless Tubes](https://busy.in/hsn/hsn-39172310/) |
| 39172390 | [Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride: Other](https://busy.in/hsn/hsn-39172390/) |
| 39172910 | [Seamless vinyl acetate-chloride tubes: VinylFlex Tube](https://busy.in/hsn/hsn-39172910/) |
| 39172920 | [Polyacetals and Other Polymers](https://busy.in/hsn/hsn-39172920/) |
| 39172930 | [Other Tubes/Pipes with Fittings](https://busy.in/hsn/hsn-39172930/) |
| 39172940 | [Cellulose Acetate/Butyrate Tubes](https://busy.in/hsn/hsn-39172940/) |
| 39172950 | [Rigid Vinyl Plastic Tubes, Pipes & Hoses](https://busy.in/hsn/hsn-39172950/) |
| 39172990 | [Rigid plastic pipes](https://busy.in/hsn/hsn-39172990/) |
| 39173100 | [Polycarbonates and Other Polymers](https://busy.in/hsn/hsn-39173100/) |
| 39173210 | [Non-Reinforced Polymer Tubes/Pipes (Condensation/Rearrangement)](https://busy.in/hsn/hsn-39173210/) |
| 39173220 | [Addition Polymerization Tubes/Pipes/Hoses](https://busy.in/hsn/hsn-39173220/) |
| 39173290 | [Other Tubes/Pipes/Hoses](https://busy.in/hsn/hsn-39173290/) |
| 39173300 | [Condensation/Rearrangement Polymerization Product Tubes/Pipes](https://busy.in/hsn/hsn-39173300/) |
| 39173910 | [Flexible Unsaturated Polyester Sheets](https://busy.in/hsn/hsn-39173910/) |
| 39173920 | [Plastics: Addition Polymer Tubes, Pipes & Hoses](https://busy.in/hsn/hsn-39173920/) |
| 39173990 | [Other tubes, pipes and hoses : Other: Other](https://busy.in/hsn/hsn-39173990/) |
| 39174000 | [Fittings](https://busy.in/hsn/hsn-39174000/) |

## Frequently asked questions

### What products are classified under HSN 3917

It includes Plastic tubes & fittings

### What are the e‑way bill and e‑invoice points while moving Plastic tubes & fittings?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### How do I bill a kit or combo that includes Plastic tubes & fittings?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Does packaging or branding change how GST applies to Plastic tubes & fittings?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Plastic tubes & fittings is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How are warranty replacements of Plastic tubes & fittings handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### If I repair and return Plastic tubes & fittings, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

## India's trade performance: HSN Sub-Chapter 3917 (FY 2024-25)

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

- Exports: ₹2,830 Cr (+18.01% YoY) — 0.0764% of India's total exports
- Imports: ₹2,714 Cr (+13.48% YoY) — 0.0445% of India's total imports
- Trade balance: ₹116 Cr (Surplus); surplus rank #376 of 1233 sub-chapters
- Share of Chapter 39: 4.10% of its exports; import side 1.45%
- Rank within Chapter 39: #8 of 26 by export value; import-side #17

### Key metrics

- Export CAGR: 12.92% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #209 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +54.57% in FY 2021-22
- Contribution to Ch. 39: 4.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 3917

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 Ch. 39 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 39 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1,364.76 | 0.0595% | — | 2.43% | 1,355.34 | 0.0377% | — | 1.27% | +9.42 | #240 |
| FY 2019-20 | 1,296.43 | 0.0587% | −5.01% | 2.65% | 1,352.75 | 0.0403% | −0.19% | 1.34% | −56.32 | #241 |
| FY 2020-21 | 1,396.03 | 0.0649% | +7.68% | 2.74% | 1,372.34 | 0.0471% | +1.45% | 1.39% | +23.69 | #238 |
| FY 2021-22 | 2,157.84 | 0.0688% | +54.57% | 3.20% | 1,924.18 | 0.0421% | +40.21% | 1.29% | +233.66 | #210 |
| FY 2022-23 | 2,330.70 | 0.0644% | +8.01% | 3.79% | 2,165.13 | 0.0377% | +12.52% | 1.17% | +165.57 | #224 |
| FY 2023-24 | 2,398.00 | 0.0663% | +2.89% | 3.92% | 2,391.77 | 0.0426% | +10.47% | 1.32% | +6.23 | #218 |
| FY 2024-25 | 2,829.85 | 0.0764% | +18.01% | 4.10% | 2,714.10 | 0.0445% | +13.48% | 1.45% | +115.75 | #209 |

- CAGR (7-year): exports 12.92%/yr, imports 12.27%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 3917 export-import analysis

### Consistent export growth: 12.92% CAGR over 7 years

India's exports under HSN Sub-Chapter 3917 have grown at a compound annual rate of 12.92% over 7 fiscal years, rising from ₹1,364.76 Crore in FY 2018-19 to ₹2,829.85 Crore in FY 2024-25.

### HSN Sub-Chapter 3917 ranked #209 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 3917 ranks #209 out of 1233 sub-chapters by total export value. Within Chapter 39, it ranks #8 of 26. By trade surplus, it ranks #376 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 3917 exports

The strongest single-year export movement for HSN Sub-Chapter 3917 was recorded in FY 2021-22, when exports surged by 54.57% over the prior year.

### India maintains a trade surplus of ₹115.75 Crore in HSN Sub-Chapter 3917 goods

In FY 2024-25, India's exports of ₹2,829.85 Cr exceeded imports of ₹2,714.10 Cr, resulting in a trade surplus of ₹115.75 Crore — ranking #376 of 1233 by surplus magnitude.

### Import growth of 12.27% CAGR signals rising demand for Plastic tubes & fittings

India's imports under HSN Sub-Chapter 3917 have grown at 12.27% CAGR, reaching ₹2,714.10 Crore in FY 2024-25.

### HSN Sub-Chapter 3917 contributes 4.10% of Chapter 39 exports — ranked #8

Among the 26 sub-chapters under Chapter 39, HSN Sub-Chapter 3917 ranks #8 by export value — accounting for 4.10% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.45% share (rank #17).

## Related Sub-Chapters in Chapter 39

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 3920: Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) | ₹11,803 Cr |
| #2 | [HSN Sub-Chapter 3923: Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) | ₹9,898 Cr |
| #3 | [HSN Sub-Chapter 3926: Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) | ₹7,601 Cr |
| #4 | [HSN Sub-Chapter 3907: Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) | ₹6,909 Cr |
| #5 | [HSN Sub-Chapter 3901: Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) | ₹4,687 Cr |
| #6 | [HSN Sub-Chapter 3902: Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) | ₹3,686 Cr |
| #7 | [HSN Sub-Chapter 3921: Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) | ₹3,583 Cr |
| #8 | HSN Sub-Chapter 3917: Plastic tubes & fittings (this hsn sub-chapter) | ₹2,830 Cr |
| #9 | [HSN Sub-Chapter 3904: Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) | ₹2,309 Cr |
| #10 | [HSN Sub-Chapter 3906: Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) | ₹2,192 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 3901 | [Polymers of ethylene in primary forms](https://busy.in/hsn/sub-chapter-3901/) |
| 3902 | [Polypropylene polymers](https://busy.in/hsn/sub-chapter-3902/) |
| 3903 | [Polymers of styrene, primary forms](https://busy.in/hsn/sub-chapter-3903/) |
| 3904 | [Vinyl polymers](https://busy.in/hsn/sub-chapter-3904/) |
| 3905 | [Vinyl polymers in primary forms](https://busy.in/hsn/sub-chapter-3905/) |
| 3906 | [Acrylic polymers](https://busy.in/hsn/sub-chapter-3906/) |
| 3907 | [Polyacetals & Epoxy Resins](https://busy.in/hsn/sub-chapter-3907/) |
| 3908 | [Primary forms polyamides](https://busy.in/hsn/sub-chapter-3908/) |
| 3909 | [Primary amino-resins](https://busy.in/hsn/sub-chapter-3909/) |
| 3910 | [Primary forms Silicones](https://busy.in/hsn/sub-chapter-3910/) |
| 3911 | [Petroleum resins](https://busy.in/hsn/sub-chapter-3911/) |
| 3912 | [Cellulose & derivatives](https://busy.in/hsn/sub-chapter-3912/) |
| 3913 | [Natural polymers in primary forms](https://busy.in/hsn/sub-chapter-3913/) |
| 3914 | [Complex fluorine salts](https://busy.in/hsn/sub-chapter-3914/) |
| 3915 | [Plastic waste, parings, scrap](https://busy.in/hsn/sub-chapter-3915/) |
| 3916 | [Plastic monofilament products](https://busy.in/hsn/sub-chapter-3916/) |
| 3918 | [Plastic floor coverings](https://busy.in/hsn/sub-chapter-3918/) |
| 3919 | [Self-adhesive plastics](https://busy.in/hsn/sub-chapter-3919/) |
| 3920 | [Plastic Plates & Sheets](https://busy.in/hsn/sub-chapter-3920/) |
| 3921 | [Plastic sheets and strips](https://busy.in/hsn/sub-chapter-3921/) |
| 3922 | [Plastics Sanitary Ware](https://busy.in/hsn/sub-chapter-3922/) |
| 3923 | [Plastic packaging articles, caps & closures](https://busy.in/hsn/sub-chapter-3923/) |
| 3924 | [Sanitary Plastic Ware](https://busy.in/hsn/sub-chapter-3924/) |
| 3925 | [Builders’ plastic ware](https://busy.in/hsn/sub-chapter-3925/) |
| 3926 | [Glass in unworked forms](https://busy.in/hsn/sub-chapter-3926/) |