CPVC Pipe GST Rate and HSN Code: Verified 2026 Table

Short answer, because that is what you came for. CPVC pipe and CPVC fittings are HSN 3917 and GST 18 percent. The same heading and the same rate cover uPVC, PVC and SWR pipe and their fittings. Solvent cement is 3506, also 18 percent. Taps and metal valves are 8481, also 18 percent. Ceramic water closets, wash basins and cisterns are 6910, also 18 percent.

We issue GST invoices for these goods every working day from our counter in Viveknagar, so this is not copied off another blog. Every code and rate below was checked on 21 September 2026 against Notification 9/2025 Central Tax (Rate), dated 17 September 2025, which is the current goods rate schedule published by CBIC. It superseded the old Notification 1/2017 and came into force on 22 September 2025.

The table

Every row below sits in Schedule II of that notification. Schedule II carries central tax at 9 percent, and state tax matches it, so the rate you charge is 18 percent: 9 percent CGST plus 9 percent SGST within Karnataka, or 18 percent IGST on an interstate sale. The description column is the notification's own wording, not ours.

What you are billing	HSN heading	Description in the schedule	GST
CPVC pipe, uPVC pipe, PVC pipe, SWR pipe	3917	Tubes, pipes and hoses, and fittings therefor, of plastics	18%
CPVC, uPVC, PVC and SWR fittings: elbows, tees, couplers, bends, traps, adaptors	3917	Same heading as the pipe	18%
Plastic ball valves and plastic concealed valves sold as pipe fittings	3917	Same heading as the pipe. See the note below on valves	18%
Solvent cement and primer	3506	Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg	18%
Rubber washers, sealing rings and O rings	4016	Other articles of vulcanised rubber other than hard rubber (other than erasers, rubber bands)	18%
Taps, cocks, health faucets, mixers, brass and metal valves, flush valves	8481	Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure reducing valves and thermostatically controlled valves	18%
Ceramic water closet pans, wash basins, pedestals, urinals, ceramic cisterns	6910	Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures	18%
Plastic and polymer cisterns, plastic seat covers, plastic sanitary ware	3922	Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics	18%
Iron and steel pipe fittings, steel clamps sold as pipe fittings	7307	Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel	18%
Brass and copper pipe fittings	7412	Copper tube or pipe fittings (for example, couplings, elbows, sleeves)	18%

One row that saves an argument: the notification ends Schedule II with a catch all entry reading "Any Chapter: goods which are not specified in Schedule I, III, IV, V, VI or VII". In plain terms, 18 percent is the default. For plumbing material, nothing in our trade falls outside it.

The eight digit code, and why it does not change the rate

The notification fixes rates against a heading, which is four digits. Your invoice software will usually want eight. The eight digit tariff item comes from the First Schedule to the Customs Tariff Act, 1975, which the notification itself points to for the meaning of the words heading, sub heading and tariff item.

The eight digit codes on our own bills are 3917 23 90 and 3917 40 00 on pipe and fittings, 3506 10 00 on cement, 6910 10 00 on ceramic sanitaryware and 8481 80 90 on taps and metal valves. We are stating what we use, not telling you what to use. The point that matters is this: every one of those eight digit items sits inside a heading that is in Schedule II, so the tax is 18 percent whichever of them you pick. Get the heading right and the rate is right.

The valve question, honestly

This one comes up at the counter more than any other. A CPVC ball valve is a moulded plastic part that solvent welds into a pipe run. A brass angle valve screws onto a thread. Heading 3917 covers plastic pipe fittings. Heading 8481 covers taps, cocks and valves without saying what they are made of.

Our catalogue carries plastic ball valves under 3917 and brass taps and metal valves under 8481. Both headings are in Schedule II at 18 percent, so nothing in your tax changes either way. If you are the one filing, take your own advice on classification rather than ours. We are telling you what a dealer does, not what a tax officer would rule.

A real invoice line, worked

Take a 5 metre length of 3/4 inch Ashirvad CPVC SDR 11. Our counter price is ₹870 before GST, from the live Ashirvad CPVC price list.

• Taxable value: ₹870
• HSN: 3917
• CGST at 9 percent: ₹78.30
• SGST at 9 percent: ₹78.30
• Invoice total: ₹1,026.60

If you hold a GSTIN and the material goes into a job you bill, that ₹156.60 is input credit, not cost. This is exactly why a contractor asks for the rate before tax and a homeowner reads the rate after tax, and why two people can quote the same pipe and sound ₹157 apart. Ask which one you are being given.

Four things that cause a mismatch

1. Billing a polymer cistern under the ceramic code. Heading 6910 says ceramic. A polymer cistern or a plastic seat cover is not ceramic. Heading 3922 is the plastics one. Same 18 percent, but the code on the bill should describe the goods.
2. Splitting the fitting from the pipe. Some buyers expect fittings to carry a different code. They do not. Heading 3917 reads "tubes, pipes and hoses, and fittings therefor". One heading, one rate.
3. Assuming a quoted rate includes tax. Counter prices in this trade are quoted before GST as a matter of habit. Confirm it in writing before you compare two quotes.
4. Using a code from an old blog post. The rate schedule was fully replaced on 22 September 2025. Anything quoting Notification 1/2017 is describing a schedule that no longer exists.

Was anything changed after that?

We checked. Notification 9/2025 has been amended twice since. Notification 19/2025 Central Tax (Rate) of 31 December 2025 dealt with tobacco products. Notification 1/2026 Central Tax (Rate) of 30 April 2026 changed two entries covering beverages. Neither touched headings 3917, 3506, 3922, 4016, 6910, 7307, 7412 or 8481. As of 21 September 2026 all of them are still 18 percent.

What we left out

We have not printed a code we could not find in the schedule. Our own catalogue holds a handful of rows where the code on the record is clearly wrong for the goods, including a lubricant heading sitting on an SWR fitting. Those rows are not in the table above and will not be until they are corrected. A guessed HSN on a published page is worse than no page, because somebody will put it on a bill.

Where to go next

For what the material actually costs before you tax it, see the 2026 Ashirvad CPVC price list and the bathroom fittings price guide for Bengaluru. If you are choosing between materials before you bill anything, our guide to CPVC against uPVC and the older CPVC against PVC both set out where each one belongs. For a site list rather than a single line, read reading a plumbing material list.

We stock the Ashirvad range, and the full catalogue shows codes and prices on every product page. Ring 99801 00987 if you need a GST invoice raised against a specific HSN for a tender or an audit, and come to the counter if it is easier to hand us the list.

Questions we get asked

What is the HSN code for CPVC pipe?
3917. The heading reads "tubes, pipes and hoses, and fittings therefor, of plastics" and it covers CPVC, uPVC, PVC and SWR pipe alike.

What is the GST rate on CPVC pipe?
18 percent. Heading 3917 is in Schedule II of Notification 9/2025 Central Tax (Rate), which carries 9 percent central tax with state tax matching it.

Is the HSN code for CPVC fittings different from CPVC pipe?
No. Same heading, 3917, same 18 percent.

What is the HSN code for solvent cement?
3506, at 18 percent. That is the prepared adhesives heading, not the plastics one.

What is the GST rate on a wash basin or a water closet?
18 percent. Ceramic pieces are 6910, plastic and polymer pieces are 3922, and both headings sit in the same schedule.

Do I need the full eight digit code on an invoice?
That depends on your turnover and the current invoicing rules, which is a question for your accountant. What we can tell you is that every eight digit item under these headings carries the same 18 percent.

Codes and rates on this page were checked on 21 September 2026 against Notification 9/2025 Central Tax (Rate) dated 17 September 2025, published by the Central Board of Indirect Taxes and Customs, together with its amending notifications 19/2025 and 1/2026. Descriptions quoted are the schedule's own. This is what a stocking dealer puts on its bills, not tax advice. Ring 99801 00987 to talk to us about an invoice.

Sources

• CBIC: Notification 9/2025 Central Tax (Rate), the current goods rate schedule