Plumbing Materials HSN Code List: 53 Items with GST Rates
Pipe Buying
Plumbing Materials HSN Code List: 53 Items with GST Rates
10 min read
Quick answer: Nearly every plumbing item a dealer bills carries 18 percent GST. What changes is the HSN code, and it follows what the item is made of: plastic pipes and fittings are 3917, taps and valves are 8481, ceramic WCs and basins are 6910, plastic cisterns and seat covers are 3922, plastic water tanks over 300 litres are 3925, solvent cement is 3506. The A to Z table below gives the code for 53 items, line by line.
We bill these goods every working day from our counter in Viveknagar, and the question we get is rarely "what is the HSN code for plumbing material". It is "what code goes on this line": the PVC bib cock, the CPVC clamp, the polymer cistern, the PTFE tape. Our CPVC pipe HSN and GST page covers the main headings and a worked invoice. This page is the lookup list. Every code was checked on 3 November 2026 against the Customs Tariff published by CBIC, and every rate against Notification 9/2025 Central Tax (Rate) and its amendments up to 2/2026.
Plumbing materials HSN code list, A to Z
Where the tariff gives a clean eight digit line, we show it. Where the honest answer depends on what the item is made of, or the trade bills it one way and the tariff reads another, the note says so. The GST column is the total: 9 percent CGST plus 9 percent SGST inside Karnataka, or 18 percent IGST between states.
| Item | HSN code | GST | Note |
|---|---|---|---|
| Angle valve, brass, chrome plated | 8481 80 20 | 18% | Taps and cocks of non-ferrous metal |
| Ball valve, brass | 8481 80 20 | 18% | |
| Ball valve, CPVC or uPVC | 3917 40 00 | 18% | How the pipe brands bill it. 8481 80 90 is also arguable. Same rate |
| Basin mixer, brass | 8481 80 20 | 18% | |
| Bend, elbow, tee, coupler, union, end cap (CPVC, uPVC, PVC, SWR) | 3917 40 00 | 18% | Plastic pipe fittings |
| Bib cock, brass, chrome plated | 8481 80 20 | 18% | |
| Bib cock, PVC or plastic | 8481 80 90 | 18% | Heading 8481 covers taps of any material |
| Brass fittings: nipples, sockets, adaptors | 7412 20 19 | 18% | Copper alloy pipe fittings |
| CPVC fittings with brass threads (MABT, FABT, brass elbow) | 3917 40 00 | 18% | The body is plastic |
| CPVC pipe | 3917 23 90 | 18% | What the pipe brands print |
| Check valve (non-return valve) | 8481 30 00 | 18% | Plastic NRVs are often billed 3917 40 00 by the brands |
| Cistern, ceramic | 6910 10 00 | 18% | Vitreous china |
| Cistern, plastic or polymer | 3922 90 00 | 18% | Not 6910. 6910 says ceramic |
| Clamp or clip, plastic | 3917 40 00 | 18% | As the brands bill it. A strict reader may say 3926 90 99, since a clip does not join pipe. Same rate |
| Clamp, steel or stainless steel | 7326 90 | 18% | Other articles of iron or steel |
| Concealed valve or stop cock, brass | 8481 80 20 | 18% | |
| Concealed valve, CPVC body | 3917 40 00 or 8481 80 90 | 18% | Brands differ. Rate is the same |
| Connection pipe, PVC | 3917 33 00 or 3917 39 20 | 18% | With fittings: 33 00 if not reinforced, 39 20 if braided |
| Connection pipe, rubber with steel braid | 4009 22 00 | 18% | Rubber hose reinforced with metal, with fittings |
| Connection pipe, all-metal flexible | 8307 10 00 | 18% | Flexible tubing of iron or steel |
| Diverter, brass | 8481 80 20 | 18% | |
| Drain cover or grating, steel | 7326 90 30 | 18% | The tariff names drain covers for sewage and water systems |
| Float valve (ball cock), brass | 8481 80 20 | 18% | 8481 80 90 if plastic |
| Floor trap or nahani trap, PVC | 3917 40 00 | 18% | |
| Flush valve, brass or sensor | 8481 80 | 18% | 80 20 for a brass valve |
| Garden hose, PVC, plain | 3917 32 20 | 18% | 3917 39 20 if braided |
| GI (galvanised iron) fittings | 7307 92 10 | 18% | Threaded elbows, bends and sleeves, galvanised |
| Gutter, uPVC rainwater | 3925 90 90 | 18% | Chapter 39 Note 11 names gutters as builders' ware |
| Health faucet | 8481 80 20 or 8481 80 90 | 18% | 20 if brass, 90 if ABS or PVC. Not 6910 |
| HDPE pipe | 3917 21 10 | 18% | Tubes of polyethylene |
| Kitchen sink, stainless steel | 7324 10 00 | 18% | Not 6910 |
| Pan connector (WC connector), PVC | 3917 40 00 | 18% | |
| Pillar cock, brass | 8481 80 20 | 18% | |
| PPR pipe | 3917 22 00 | 18% | Polymers of propylene |
| PTFE (Teflon) thread tape | 3920 99 | 18% | Not 3919, which is self-adhesive tape. Thread tape has no adhesive |
| PVC pipe, uPVC pipe, SWR pipe | 3917 23 90 | 18% | Rigid pipe of polymers of vinyl chloride |
| Rubber ring, gasket, washer | 4016 93 | 18% | Gaskets, washers and other seals |
| Rubber lubricant | 3403 | 18% | Lubricating preparation |
| Seat cover, plastic | 3922 20 00 | 18% | Lavatory seats and covers of plastics |
| Shower, overhead or hand shower | 8481 80 | 18% | How the brands bill it. A plain head with no valve is arguable by material |
| Sink cock, brass | 8481 80 20 | 18% | |
| Solar water heater | 8419 12 | 5% | One of the few 5 percent items near our trade |
| Solvent cement and primer | 3506 10 00 | 18% | Packs up to 1 kg net. Bulk tins: 3506 91 90 |
| Squatting pan (Indian WC), ceramic | 6910 10 00 | 18% | |
| Steel pipe fittings | 7307 | 18% | |
| Towel rail, robe hook, soap dish | Depends on material | 18% | Steel 7324 90 00, brass 7418 20 10, plastic 3925 90 90 or 3924 90. Not 8481 |
| Urinal, ceramic | 6910 10 00 | 18% | |
| Wall mixer, brass | 8481 80 20 | 18% | |
| Wash basin and pedestal, ceramic | 6910 10 00 | 18% | |
| Waste coupling, plastic | 3917 40 00 | 18% | |
| Waste coupling, brass or chrome | 7418 20 20 | 18% | Parts of sanitary ware of copper |
| Water closet (EWC), ceramic: one piece, wall hung, floor mounted | 6910 10 00 | 18% | |
| Water tank, plastic, over 300 litres | 3925 10 00 | 18% | Not 3917. 3917 is pipes |
The five codes that cause most of the confusion
PVC taps, bib cocks and health faucets are 8481, not 3917. Heading 8481 reads "taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like". It does not mention material. A PVC bib cock is a tap, so it is 8481 80 90, the "other" line. A chrome plated brass bib cock is 8481 80 20, the line for "taps, cocks and similar appliances of non-ferrous metal". In practice many CP fitting invoices print 8481 80 90 for brass taps too. The rate is the same, but 80 20 is the line that describes a brass tap.
A cistern or a seat cover is only 6910 if it is ceramic. Heading 6910 begins with the word "ceramic". A polymer cistern is 3922 90 00 and a plastic seat cover is 3922 20 00. Brand price lists sometimes put the whole sanitaryware range under one code, which is convenient for them and wrong for the plastic items.
Plastic water tanks are 3925. Note 11 to Chapter 39 says heading 3925 covers "reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 l", and it lists "gutters and fittings thereof" in the same note. That is why a uPVC rainwater gutter is 3925 too, while the downpipe that carries the water away is a pipe, 3917. Every Ashirvad tank we stock starts at 500 litres, so 3925 10 00 fits all of them.
PTFE tape is 3920, not 3919. Heading 3919 is "self-adhesive plates, sheets, film, foil, tape". Thread seal tape has no adhesive; it is a thin PTFE strip. Heading 3920 covers other plates, sheets, film, foil and strip of plastics, and its sub-heading 3920 99 has a group for poly(tetrafluoroethylene). Both headings are 18 percent, so the error costs nothing in tax, only accuracy.
Connection pipes depend on what is inside the braid. A PVC connection pipe is a plastic hose, 3917. A rubber hose with a steel braid is a rubber hose reinforced with metal, 4009 22 00 when sold with its nuts. Only a tube that is itself metal belongs in 8307, flexible tubing of base metal. All three are 18 percent.
What a few of these cost at our counter
Our selling prices before GST, checked on 3 November 2026. List price is the brand's printed price, blank where there is none on file.
| Item | HSN | Our price | List price |
|---|---|---|---|
| Ashirvad CPVC Elbow 90°, 1/2 inch | 3917 40 00 | ₹15 | ₹29 |
| Ashirvad CPVC Ball Valve, 1/2 inch | 3917 40 00 | ₹76 | ₹168 |
| Ashirvad CPVC Plastic Clamp, 1/2 inch | 3917 40 00 | ₹4 | ₹9 |
| Ashirvad CPVC SS Clamp, 1/2 inch | 7326 90 | ₹9 | ₹20 |
| Astral PTFE Tape 12 mm, 4 m | 3920 99 | ₹20 | |
| Ashirvad SWR Yellow Seal O Ring, 4 inch | 4016 93 | ₹20 | ₹39 |
| Ashirvad SWR Floor Trap, 4 x 2 inch | 3917 40 00 | ₹125 | ₹250 |
| Supreme PVC Waste Coupling, 40 mm | 3917 40 00 | ₹12 | ₹21.10 |
| Supreme PVC WC Connector Bend, 110 mm | 3917 40 00 | ₹156 | ₹269 |
| Parryware Pruno Bib Cock | 8481 80 | ₹1,008 | ₹1,400 |
| Parryware Star Project Angle Valve | 8481 80 | ₹612 | ₹850 |
| Parryware Ovalo Health Faucet | 8481 80 | ₹698 | ₹970 |
| Parryware Polymer Cistern, Economy | 3922 90 00 | ₹1,332 | ₹1,850 |
| Parryware Regular Seat Cover | 3922 20 00 | ₹1,440 | ₹2,000 |
| Parryware Alpha One Piece WC | 6910 10 00 | ₹8,633 | ₹11,990 |
| Parryware Kolar Sumo Basin with Pedestal | 6910 10 00 | ₹1,512 | ₹2,100 |
| Parryware Eco Single Bowl Kitchen Sink, stainless steel | 7324 10 00 | ₹4,680 | ₹6,500 |
| Ashirvad 3 Layer Water Tank, 1000 L | 3925 10 00 | ₹15,200 |
Whole price lists by brand are on the Ashirvad, Supreme, Astral and Parryware pages.
From our shop
Products in this guide
Live dealer prices. Add to cart, or ask for a GST quote on the whole list.
Is anything in plumbing not 18 percent?
Very little. Schedule II of Notification 9/2025 carries every heading in the table above at 9 percent central tax, and it closes with a catch all for goods not named in any other schedule. The two items near our trade that sit in the 5 percent schedule are solar water heaters and systems (heading 8419 12) and drip irrigation equipment, which the schedule names as "sprinklers; drip irrigation system including laterals; mechanical sprayers" under heading 8424. A garden hose is not a drip lateral, and an ordinary pipe does not become one because it ends up in a garden.
The latest amendment, Notification 2/2026 Central Tax (Rate), dated 27 October 2026 and in force from 1 November 2026, changed entries for organic fertilisers and retreaded tyres. It did not touch any heading on this page.
Plumbing work, as opposed to plumbing material, is a service with its own code and rules. See plumbing work SAC code and GST rate.
Questions we get asked
What is the HSN code for plumbing material?
There is no single code. Plastic pipes and fittings are 3917, taps and valves 8481, ceramic sanitaryware 6910, plastic sanitaryware 3922, plastic tanks 3925 and solvent cement 3506. Almost all of them are 18 percent GST.
What is the HSN code for a PVC tap or PVC bib cock?
8481 80 90. Taps are in heading 8481 whatever they are made of. A brass bib cock is 8481 80 20.
What is the HSN code for a PVC health faucet?
8481 80 90, at 18 percent. A brass health faucet is 8481 80 20.
What is the HSN code for a PVC cistern?
3922 90 00, at 18 percent. Only a ceramic cistern is 6910.
What is the HSN code for a CPVC clamp?
The pipe brands bill plastic clamps under 3917 40 00. A steel or SS clamp is 7326 90. Both are 18 percent.
What is the HSN code for a uPVC gutter?
3925 90 90, at 18 percent. Note 11 to Chapter 39 puts gutters and their fittings in builders' ware.
What is the GST rate on plumbing material?
18 percent for nearly everything: pipes, fittings, valves, taps, sanitaryware, tanks and solvent cement.
Buying from us
We stock Ashirvad, Astral and Supreme pipe, fittings, valves, solvent cement and tanks, and the Parryware sanitaryware and CP range. Send your plumber's list through the quote tool and we will price it and put the right code against every line of the GST invoice. Ring or WhatsApp 99801 00987, or come to the counter in Viveknagar. If the list itself is the puzzle, read reading a plumbing material list. For codes in more depth, see the PVC pipe HSN code page, the solvent cement HSN code page and CP fittings and sanitaryware HSN codes.
Codes on this page were checked on 3 November 2026 against the Customs Tariff published by CBIC (as on 30.06.2025) and Notification 9/2025 Central Tax (Rate) with its amendments up to 2/2026. Prices are our selling prices before GST on 3 November 2026. This is what a stocking dealer puts on its bills, not tax advice. Where we note that two codes are arguable, take your accountant's view.