PVC Pipe HSN Code 3917 and GST Rate
Plastic pipes, tubes and hoses, including rigid PVC, CPVC and HDPE pipes and fittings.
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- HSN code
- 3917
- GST rate
- 18%
- Chapter
- 39: Plastics
- Before 22 Sep 2025
- No change
What is the HSN code for PVC pipe?
PVC Pipe falls under HSN 3917, in chapter 39 (Plastics).
Plastic pipes and their fittings are heading 3917 and taxed at 18%. Rigid PVC and CPVC pipes fall under 391723 and HDPE pipes under 391721. Drip irrigation pipes sold as part of an irrigation system are covered by the 5% entry for drip and sprinkler systems.
| Code | Description |
|---|---|
| 391721 | Rigid tubes and pipes of polymers of ethylene (HDPE) |
| 391723 | Rigid tubes and pipes of polymers of vinyl chloride (PVC, CPVC) |
| 391732 | Other tubes, not reinforced, without fittings |
| 391740 | Fittings (joints, elbows, flanges) |
GST rate on PVC pipe
The GST rate on PVC pipe is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 3917 |
| Above Rs 5 crore | 6 on every invoice | 391721, 391723, 391732 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 39 |
Sample GST invoice line for PVC pipe
Here is how a line for PVC pipe looks on a tax invoice within one state: 100 × length of 6 m at Rs 480.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| PVC Pipe | 3917 | 100 × length of 6 m | 480.00 | 48,000.00 | 4,320.00 | 4,320.00 | 56,640.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 8,640.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 39 at a glance
Chapter 39 (Plastics) covers: Plastics in primary forms (granules, resins) and articles of plastic.
Other pages in chapter 39
Related HSN codes
Products often bought, sold or invoiced together with PVC pipe:
Частые вопросы
What is the HSN code for PVC pipe?
PVC Pipe falls under HSN 3917: plastic pipes, tubes and hoses, including rigid PVC, CPVC and HDPE pipes and fittings. Common 6 digit codes are 391721 for rigid tubes and pipes of polymers of ethylene (HDPE) and 391723 for rigid tubes and pipes of polymers of vinyl chloride (PVC, CPVC).
What is the GST rate on PVC pipe?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
How many digits of the PVC pipe HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 3917 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 391721, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.