PVC Pipe HSN Code: Every 3917 Line, SWR, Hose and Conduit
Pipe Buying
PVC Pipe HSN Code: Every 3917 Line, SWR, Hose and Conduit
9 min read
Quick answer: Rigid PVC, uPVC and SWR pipe is HSN 3917 23 90, and its fittings are 3917 40 00. Both carry 18 percent GST. A plain PVC garden hose is 3917 32 20, a braided one 3917 39 20. Plastic electrical conduit is also 3917; heading 8547 covers only metal conduit lined with insulation. Every eight digit line under 3917 is at the same 18 percent.
Heading 3917 is the code behind almost every length of pipe that leaves our counter, and it is short enough to read in full. That is what this page does: the heading text, every eight digit line with the tariff's own wording, and which line fits a pressure pipe, an SWR drain pipe, a garden hose and a conduit. For CPVC specifically, and for taps, sanitaryware and solvent cement, our CPVC pipe HSN code and GST rate page has the general table. All codes were checked on 3 November 2026 against the Customs Tariff published by CBIC (as on 30.06.2025).
3917 HSN code description
The heading reads: "Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics." Note 8 to Chapter 39 defines the words: "tubes, pipes and hoses" means hollow products "of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes)". The same note says a hollow product whose inside is not round, oval, rectangular (length up to 1.5 times the width) or a regular polygon is a profile shape, not a pipe.
The heading then splits into four groups. Knowing the groups is most of the job.
- 3917 10: artificial guts (sausage casings). Nothing to do with plumbing.
- 3917 21 to 3917 29: tubes, pipes and hoses, rigid, split by the plastic they are made of.
- 3917 31 to 3917 39: other tubes, pipes and hoses, which in practice means flexible ones, split by burst pressure, reinforcement and whether fittings are attached.
- 3917 40 00: fittings, for any of the above.
3917 HSN code, 8 digit list
This is every line in heading 3917 that matters to a plumbing buyer, with the tariff's wording. The GST rate on all of them is 18 percent.
| Tariff item | Tariff description | What it means at the counter |
|---|---|---|
| 3917 21 10 | Rigid, of polymers of ethylene: tubes of polyethylene | HDPE pipe |
| 3917 21 90 | Rigid, of polymers of ethylene: other | |
| 3917 22 00 | Rigid, of polymers of propylene | PPR pipe |
| 3917 23 10 | Rigid, of polymers of vinyl chloride: seamless tubes | See the note below |
| 3917 23 90 | Rigid, of polymers of vinyl chloride: other | PVC, uPVC, SWR and CPVC pipe as the brands bill it |
| 3917 29 10 to 3917 29 90 | Rigid, of other plastics (vinyl acetate copolymers, polystyrene, cellulose, vinyl plastics, other) | Rare in house plumbing |
| 3917 31 00 | Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa | High pressure hose. Not a garden hose |
| 3917 32 10 | Other tubes: not reinforced, without fittings, of condensation or rearrangement polymerisation products | |
| 3917 32 20 | Other tubes: not reinforced, without fittings, of addition polymerisation products | Plain PVC garden hose sold by the metre |
| 3917 32 90 | Other tubes: not reinforced, without fittings, other | |
| 3917 33 00 | Other tubes: not reinforced, with fittings | Plain hose sold with its connectors |
| 3917 39 20 | Other tubes, other: of addition polymerisation products | Braided or helix reinforced PVC hose, suction hose |
| 3917 40 00 | Fittings | Elbows, bends, tees, couplers, unions, reducers, end caps, traps, SWR fittings |
PVC is made by addition polymerisation of vinyl chloride, which is why the PVC hose lines are the "addition polymerisation" ones.
3917 23 10 or 3917 23 90? The tariff splits polymers of vinyl chloride into "seamless tubes" and "other" without defining seamless. The Ashirvad and Supreme uPVC and SWR pipe we stock is billed under 3917 23 90, and that is what goes on our invoices. Both lines are 18 percent, so the choice does not move the tax.
What each pipe falls under
PVC and uPVC pressure pipe
Rigid, made of a polymer of vinyl chloride: 3917 23 90. That covers the agricultural PVC pipe sold by pressure class and the uPVC plumbing pipe sold by schedule. The fittings that go with them, including solvent weld and threaded ones, are 3917 40 00.
SWR pipe and drain pipe
SWR (soil, waste and rain water) pipe is rigid PVC, so it is also 3917 23 90, whether Type A or Type B, single socket or double socket, ring fit or solvent fit. SWR fittings (bends, tees, door tees, floor traps, cleaning pipes) are 3917 40 00. The rubber ring that seals a ring fit joint is not plastic; it is heading 4016, sold and billed separately. A rigid HDPE drainage pipe is 3917 21 10. For sizes and gradients rather than codes, read our SWR pipes guide.
Garden pipe and PVC flexible pipe
A garden hose is flexible, so it leaves the rigid group. A plain PVC hose with no reinforcement and no fittings is 3917 32 20. If it comes with connectors attached, 3917 33 00. If it is braided or has a rigid helix, as suction hoses do, it is reinforced and falls in 3917 39 20. The 27.6 MPa line, 3917 31 00, is for high pressure hose; an ordinary garden hose is nowhere near that.
One trap: a drip irrigation lateral is not billed as a garden pipe. Schedule I of the rate notification lists "sprinklers; drip irrigation system including laterals; mechanical sprayers" under heading 8424 at 5 percent. That entry is for drip systems. A garden hose stays at 3917 and 18 percent.
PVC conduit pipe
Heading 8547 does mention electrical conduit, and that is where the confusion comes from. Read the words: "electrical conduit tubing and joints therefor, of base metal lined with insulating material". Its eight digit line, 8547 90 20, repeats "of base metal". A PVC conduit is not base metal, so it falls back to 3917. A rigid PVC conduit is 3917 23 90 and its bends and couplers are 3917 40 00. Both 3917 and 8547 are 18 percent, so this is about describing the goods correctly, not about tax.
CPVC pipe
CPVC is chlorinated PVC, and the brands bill it under 3917 23 90 like uPVC. The CPVC HSN page covers it with a worked invoice.
From our shop
Products in this guide
Live dealer prices. Add to cart, or ask for a GST quote on the whole list.
Our pipe prices, with the code
Our selling price before GST, checked on 3 November 2026, per length. List price is the brand's printed price.
| Pipe or fitting | HSN | Our price | List price |
|---|---|---|---|
| Supreme PVC Pipe 6 kgf, Class 3, 63 mm | 3917 23 90 | ₹625 | ₹1,078 |
| Supreme PVC Pipe 4 kgf, Class 2, 110 mm | 3917 23 90 | ₹1,199 | ₹2,067 |
| Supreme PVC Pipe 10 kgf, Class 5, 50 mm | 3917 23 90 | ₹670 | ₹1,156 |
| Ashirvad uPVC Pipe SCH 40, 1/2 inch, 6 m | 3917 23 90 | ₹289 | ₹555 |
| Ashirvad uPVC Pipe SCH 40, 1 inch, 6 m | 3917 23 90 | ₹542 | ₹1,043 |
| Supreme uPVC Pipe SCH 40, 1 inch | 3917 23 90 | ₹455 | ₹875 |
| Ashirvad SWR Pipe S/S, 4 inch, 3 m | 3917 23 90 | ₹589 | ₹1,178 |
| Ashirvad SWR Pipe Type B S/S, 4 inch, 3 m | 3917 23 90 | ₹916 | ₹1,831 |
| Supreme SWR Pipe Type A, 110 mm, 3 m | 3917 23 90 | ₹585 | ₹1,009 |
| Ashirvad SWR Plain Bend, 4 inch | 3917 40 00 | ₹122 | ₹244 |
| Ashirvad SWR Single Tee, 4 inch | 3917 40 00 | ₹160 | ₹319 |
| Ashirvad SWR Door Tee, 4 inch | 3917 40 00 | ₹187 | ₹373 |
| Supreme PVC WC Connector Bend, 110 mm | 3917 40 00 | ₹156 | ₹269 |
| Ashirvad SWR Yellow Seal O Ring, 4 inch | 4016 93 | ₹20 | ₹39 |
Garden hose and electrical conduit are not in our online catalogue. Ask at the counter and we will tell you what we can get. Full rates by brand are on the Supreme price list and the Ashirvad price list. If you are choosing a pressure class rather than a code, see PVC pipe pressure class in kg/cm².
A pipe billed under the fittings line
A slip worth checking for on any PVC invoice is pipe billed under 3917 40 00, the fittings line. It costs nothing in tax, since pipe and fittings sit in the same heading at the same rate. It does mean the invoice says "fittings" against a truckload of pipe, which an auditor or a tender clerk will query. Pipe is 3917 2x; fittings are 3917 40 00. If a bill you receive has them the wrong way round, ask for it to be corrected.
The GST rate on PVC pipe
Heading 3917 is serial 118 of Schedule II in Notification 9/2025 Central Tax (Rate), with the description "tubes, pipes and hoses, and fittings therefor, of plastics". The entry is at heading level, so it covers every eight digit line in this article: 9 percent CGST plus 9 percent SGST in Karnataka, or 18 percent IGST between states. The amendments since, ending with Notification 2/2026 in force from 1 November 2026, did not touch heading 3917.
Worked line: one Ashirvad SWR pipe, 4 inch, 3 metre, single socket, at ₹589. CGST ₹53.01, SGST ₹53.01, total ₹695.02.
Questions we get asked
What is the HSN code for PVC pipe?
3917 23 90 for rigid PVC pipe, at 18 percent GST. PVC fittings are 3917 40 00.
What is the HSN code for uPVC pipe?
Also 3917 23 90. uPVC is unplasticised PVC, a polymer of vinyl chloride, and the pipe is rigid.
What is the HSN code for SWR pipe and SWR fittings?
SWR pipe is 3917 23 90 and SWR fittings are 3917 40 00. Both 18 percent.
What is the HSN code for garden pipe?
3917 32 20 for a plain PVC hose without fittings, 3917 33 00 with fittings, 3917 39 20 if braided. 18 percent.
What is the HSN code for PVC conduit pipe?
3917 23 90. Heading 8547 covers only conduit of base metal lined with insulating material.
What is the 8 digit HSN code under 3917 for pipe fittings?
3917 40 00. There is only one fittings line in the heading.
Buying pipe from us
We stock Supreme PVC and uPVC pipe, Ashirvad uPVC and SWR pipe, and the fittings for all of them, at our Viveknagar counter. Send a list through the quote tool and every line comes back priced, with the HSN code on the GST invoice. Ring or WhatsApp 99801 00987. For other items, the plumbing materials HSN code list covers taps, tanks, cisterns and clamps, and the solvent cement HSN code page covers the cement that joins the pipe.
Codes and descriptions 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.