CPVC Solvent Cement HSN Code and GST Rate, by Pack Size
Pipe Buying
CPVC Solvent Cement HSN Code and GST Rate, by Pack Size
9 min read
Quick answer: CPVC solvent cement, uPVC solvent cement and PVC "solution" or "gum" all fall under HSN heading 3506, and the GST is 18 percent. A tin or tube of not more than 1 kg net weight sold for retail use is 3506 10 00. A bulk container above 1 kg, such as a 5 litre tin, is 3506 91 90. Primer is billed with the cement under 3506 by the brands we stock, also at 18 percent.
The question reaches us in many forms: CPVC solvent HSN code, uPVC solvent HSN code, PVC solution HSN code, CPVC gum HSN code. The answer is the same for all of them, because the tax law does not care which pipe the cement is for. It cares that the product is a prepared adhesive. What changes the eight digit code is the size of the pack, and that is the part most invoices get wrong.
This page covers solvent cement and primer only. For pipes, fittings, taps and sanitaryware in one table, see our CPVC pipe HSN code and GST rate page. Everything below was checked on 3 November 2026 against the Customs Tariff published by CBIC and the current GST rate notification.
What heading 3506 actually says
The HSN code on a GST invoice is the classification in the First Schedule to the Customs Tariff Act. Heading 3506 reads: "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." Under it sit six eight digit lines. The wording below is copied from the CBIC Customs Tariff (as on 30.06.2025), Chapter 35.
| Tariff item | Description in the tariff | Does it fit solvent cement? |
|---|---|---|
| 3506 10 00 | 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 | Yes, for tubes and tins up to 1 kg net |
| 3506 91 10 | Other: adhesives based on polymers of headings 3901 to 3913 or on rubber, based on latex, phenol formaldehyde (PF), urea formaldehyde (UF) and polyvinyl alcohol (PVA) | No. Solvent cement is none of these |
| 3506 91 90 | Other: adhesives based on polymers of headings 3901 to 3913 or on rubber, other | Yes, for bulk packs above 1 kg |
| 3506 99 10 | Other: synthetic glue with phenol urea or cresol (with formaldehyde) as the main component | No |
| 3506 99 91 | Other prepared glues: based on starch, gum, latex, PF, UF and PVA | No. The "gum" here is natural gum, not what a plumber calls gum |
| 3506 99 99 | Other prepared glues and adhesives, not elsewhere specified | Only for adhesives not based on plastics or rubber |
Which line fits your tin
Solvent cement is PVC or CPVC resin dissolved in solvents. PVC and CPVC resin are polymers of vinyl chloride, which is heading 3904 in Chapter 39. So solvent cement is an adhesive based on a polymer of headings 3901 to 3913, and that points to 3506 91. Within 3506 91 it is not latex, PF, UF or PVA, so the bulk line is 3506 91 90.
But 3506 10 00 comes first and it is written for exactly what sits on a dealer's shelf: an adhesive put up for retail sale, not exceeding 1 kg net. Every tube, every 50, 100, 118, 237, 250 and 500 ml tin is comfortably inside that. Those take 3506 10 00.
Two cases need care.
- The 946 ml and 1 litre tins. The tariff test is net weight, not volume. A label that says 1000 ml tells you nothing about kilograms. Read the net weight printed on the tin or on the brand's invoice. Up to 1 kg is 3506 10 00, over 1 kg is 3506 91 90.
- The 5 litre tins. These are well over 1 kg, so 3506 10 00 cannot apply. They are 3506 91 90. A 5 litre tin billed under 3506 10 00 does not match the tariff wording.
You will also see 3506 99 99 on some invoices for solvent cement. On the tariff's own structure that line is for adhesives that are not based on plastics or rubber, which solvent cement is. And if a tin is ever billed under 3917, that is a slip: 3917 is pipes and fittings, not adhesives. None of these mistakes changes the tax, because every line under 3506 carries the same rate. They do make the invoice describe the goods wrongly, which is the thing an audit picks at.
Our solvent cements, with prices and codes
Prices are our selling price before GST, checked on 3 November 2026. The last column is the tariff line that fits on the reading above. Where the brand has no list price on file, the column is blank.
| Product | Pack | Our price | List price | Fits |
|---|---|---|---|---|
| Ashirvad 1 Step CPVC Yellow Medium | 118 ml | ₹158 | ₹288 | 3506 10 00 |
| Ashirvad 1 Step CPVC Yellow Medium | 237 ml | ₹270 | ₹490 | 3506 10 00 |
| Ashirvad 1 Step CPVC Yellow Medium | 473 ml | ₹487 | ₹886 | 3506 10 00 |
| Ashirvad 2 Step CPVC Heavy Duty Orange | 237 ml | ₹296 | ₹539 | 3506 10 00 |
| Ashirvad 1 Step uPVC Blue Medium | 237 ml | ₹159 | ₹289 | 3506 10 00 |
| Ashirvad 2 Step uPVC Heavy Duty Grey | 473 ml | ₹340 | ₹619 | 3506 10 00 |
| Supreme CPVC Solvent Cement | 100 ml | ₹144 | ₹319 | 3506 10 00 |
| Supreme CPVC Solvent Cement | 250 ml | ₹245 | ₹544 | 3506 10 00 |
| Astral IPS Weld-On 500 CTS (CPVC) | 100 ml | ₹220 | 3506 10 00 | |
| Supreme PVC Solvent Maruti HD | 500 ml | ₹299 | ₹664 | 3506 10 00 |
| Ashirvad 1 Step CPVC Yellow Medium | 946 ml | ₹940 | ₹1,709 | By net weight on the tin |
| Supreme CPVC Solvent Cement | 1000 ml | ₹854 | ₹1,898 | By net weight on the tin |
| Ashirvad SWR Solfit Solvent Cement | 5000 ml | ₹1,708 | ₹3,415 | 3506 91 90 |
| Supreme PVC Solvent Maruti HD | 5000 ml | ₹2,485 | ₹5,522 | 3506 91 90 |
Two practical notes from the counter. CPVC cement is not interchangeable with uPVC cement, whatever the HSN code says; the code is the same, the chemistry is not. And a plumber who buys a 5 litre tin for a big job should expect the bulk line on the bill, which is why the code on a site purchase sometimes differs from the one on a small retail bill. Full rates for each brand are on the Ashirvad price list, the Supreme price list and the Astral price list.
From our shop
Products in this guide
Live dealer prices. Add to cart, or ask for a GST quote on the whole list.
Primer, lubricant and the other tins on the same shelf
Primer. Purple primer softens and cleans the pipe and socket surface before a two step cement. It does not glue anything by itself. The brands we stock sell it as part of the solvent cement range and bill it under 3506. A pure solvent primer with no adhesive in it could be argued into heading 3814, "organic composite solvents and thinners, not elsewhere specified or included". We are not going to settle that for you, and it does not change the tax: 3814 is in the same 18 percent schedule as 3506 (Schedule II, serial 101).
| Primer | Pack | Our price | List price |
|---|---|---|---|
| Ashirvad CPVC Purple Primer | 237 ml | ₹229 | ₹416 |
| Ashirvad CPVC Purple Primer | 1000 ml | ₹767 | ₹1,394 |
| Supreme PVC Primer | 100 ml | ₹67 | ₹149 |
| Astral IPS Weld-On Primer P70 | 500 ml | ₹655 |
Rubber lubricant for SWR ring joints is not an adhesive at all. It is a lubricating preparation, heading 3403, and the notes to Chapter 39 of the tariff expressly keep lubricating preparations of 3403 out of the plastics chapter. It is 18 percent (Schedule II, serial 68). Example: Ashirvad SWR Rubber Lubricant 250 g at ₹36 (list ₹72).
Rubber rings that go with the lubricant are heading 4016, also 18 percent. They are covered in our plumbing materials HSN code list.
The GST rate, and one invoice line worked out
Heading 3506 is serial 75 in Schedule II of Notification 9/2025 Central Tax (Rate). Schedule II carries 9 percent central tax, state tax matches it, so the rate is 18 percent: 9 percent CGST plus 9 percent SGST inside Karnataka, or 18 percent IGST on an interstate sale.
We checked whether anything has moved since. The notification has been amended three times: 19/2025 (tobacco), 1/2026 (beverages) and 2/2026, dated 27 October 2026 and in force from 1 November 2026, which deals with fertilisers and retreaded tyres. None of them touches 3506, 3814 or 3403.
One line, worked. A 237 ml tin of Ashirvad 1 Step CPVC cement at ₹270:
- HSN: 3506 10 00
- Taxable value: ₹270.00
- CGST at 9 percent: ₹24.30
- SGST at 9 percent: ₹24.30
- Total: ₹318.60
Questions we get asked
What is the HSN code for CPVC solvent cement?
3506. For a retail tin or tube up to 1 kg net, 3506 10 00. For a bulk pack above 1 kg, 3506 91 90. GST is 18 percent.
Is the HSN code for uPVC or PVC solvent different from CPVC solvent?
No. Same heading, same lines, same 18 percent. The pack size decides the eight digit line, not the pipe material.
What is the HSN code for PVC solution or CPVC gum?
"Solution" and "gum" are counter names for solvent cement. They are 3506 10 00 in retail packs. Do not confuse plumbers' gum with the natural gum glues in 3506 99 91.
What is the GST rate on solvent cement?
18 percent, under Schedule II of Notification 9/2025 Central Tax (Rate). Unchanged by every amendment up to 2/2026.
How many digits of the HSN code must the invoice show?
Since 1 April 2021, a business with turnover up to ₹5 crore in the previous year must show at least 4 digits on invoices to registered buyers, and a business above ₹5 crore must show 6, as the Finance Ministry's notice explains. Your accountant may still want all 8.
Buying solvent cement from us
We stock Ashirvad, Astral and Supreme cements and primers in every pack listed above, at the Viveknagar counter. If you are buying for a site, send us your list through the quote tool and we will price the cement with the pipe, and print whichever pack sizes you need on one GST invoice. Ring or WhatsApp 99801 00987. For how to actually make a joint, read how to use CPVC solvent cement. For the pipe itself, the PVC pipe HSN code page goes through heading 3917 line by line.
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.