What is the GST (IGST) rate for HSN code 39172190?

HSN code 39172190 (PVC Pipe) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 39172190?

The Basic Customs Duty (BCD) for HSN code 39172190 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 39172190 cover?

HSN code 39172190 covers PVC Pipe. It sits under Chapter 39 – Plastics and articles thereof, in Section VII – PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF.

What is the unit of measurement for HSN code 39172190?

The standard unit of quantity (UQC) for HSN code 39172190 is kg, as listed in the Customs Tariff.

What is the HSN code for a PVC / plastic pipe?

Rigid plastic pipes fall under sub-heading 391721 — tubes of polyethylene under 39172110 and other under 39172190, within heading 3917.

HSN Code Finder · Product

PVC Pipe HSN Code 3917

Q: What is the HSN code for PVC Pipe?

The HSN code for PVC Pipe is 39172190, classified under Chapter 39 – Plastics and articles thereof of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Tubes, pipes and hoses of plastics (incl. PVC and PE pipes) are classified under HSN heading 3917. Rigid polyethylene and other plastic pipes each map to distinct tariff items.

Search any HSN code

Heading

3917

Primary code

39172190

GST / IGST

18%

Customs duty (BCD)

10%

PVC Pipe HSN codes & GST rates

The 8-digit HSN/HS codes under heading 3917 (tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics ---- artificial guts (sausage casings) of hardened protein or of cellulosic materials:). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
39171010	- Of hardened protein	18%	10%
39172110	- Tubes of polyethylene	18%	10%
39172190	- Other	18%	10%

FTA preferential rates: 11 partner agreement(s) listed for 39172190; best preferential rate 0% via ASEAN countries; 9 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for pvc pipe?

The HSN code for pvc pipe is 3917 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for pvc pipe the most common is 39172190, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How pvc pipe is classified under HSN

The HSN classification for pvc pipe narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 392-digitPlastics and articles thereof
39174-digit headingTUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS ---- Artificial guts (sausage casings) of hardened protein or of cellulosic materials:
3917216-digit subheading- Of polymers of ethylene:
391721908-digit tariff item- Other

Section VII — PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

GST on pvc pipe

PVC Pipe (HSN 3917) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 39172190 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported pvc pipe

When pvc pipe (HSN 39172190) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹32.278. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 39172190 →

Conclusion

The HSN code for pvc pipe is 3917 at the heading level, with 39172190 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.