Cement pipe HSN Code
GST rates and HSN code for Cement pipe.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Articles of stone, plaster, <strong>cement</strong>, asbestos, mica or similar materials | Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Tubes, Pipes And Tube Or Pipe Fittings: Asbestos-Cement Pipes | 68113010 | 18% | – | 01/07/2017 | – |
| Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Tubes, Pipes And Tube Or Pipe Fittings: Other | 68113090 | 18% | – | 01/07/2017 | – | |
| Articles Of Asbestos-Cement, Of Cellulose Fibre-Cement Or The Like-Not Containing Asbestos–Other Articles—Tubes,Pipes And Tube Or Pipe Fittings | 68118910 | 18% | – | 01/07/2017 | – | |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced – Tiles, Flagstones, Bricks And Similar Articles: Other: Other | 68101990 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Articles Of Asbestos-Cement, Of Cellulose Fibrecement Or The Like Other Sheets, Panels, Tiles And Similar Articles: Asbestos-Cement Tiles | 68112020 | 18% | – | 01/07/2017 | – | |
| Articles Of Cement, Of Concrete Or Of Artificial Stone, Whether Or Not Reinforced Other Articles: Other:Concrete Boulder | 68109910 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Articles of iron or steel | Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Welded, Of Stailess Steel | 73061100 | 18% | – | 01/07/2017 | – |
| Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Other, Longitudinally Welded | 73051221 | 18% | – | 01/07/2017 | – | |
| Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Flanges : Other | 73079190 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Rain Water Pipe | 73030010 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Other — Non-Galvanized Pipes: —- Other | 73061929 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : — Of Stainless Steel: — Blanks For Tubes And Pipes | 73041120 | 18% | – | 01/07/2017 | – | |
| Tubes, Pipes And Hollow Profiles, Seamless, Of Iron (Other Than Cast Iron) Or Steel – Casing, Tubing And Drill Pipe, Of A Kind Used In Drilling For Oil Or Gas: — Other, Of Stailess Steel | 73042400 | 18% | – | 01/07/2017 | – | |
| Other Tubes And Pipes (For Example, Welded, Riveted Or Similarly Closed), Having Circular Cross-Sections, The External Diameter Of Which Exceeds 406.4 Mm, Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines | 7305 | 18% | – | 01/07/2017 | – | |
| Other Tubes, Pipes And Hollow Profiles (For Example, Open Seam Or Welded, Riveted Or Similarly Closed), Of Iron Or Steel – Line Pipe Of A Kind Used For Oil Or Gas Pipelines : Non-Galvanised Pipes : Of Iron | 73061021 | 18% | – | 01/07/2017 | – | |
| Copper and articles thereof | Copper Mattes; Cement Copper (Precipitated Copper) – Cement Copper (Precipitated Copper) | 74010090 | 18% | – | 01/07/2017 | – |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and <strong>cement</strong> | Portland Cement, Aluminous Cement, Slag Cement, Supersulphate Cement And Similar Hydraulic Cements, Whether Or Not Coloured Or In The Form Of Clinkers Cement Clinkers | 25231000 | 28% | – | 01/07/2017 | – |
| Nickel and articles thereof | Nickel Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Tubes And Pipes | 7507 | 18% | – | 01/07/2017 | – |
| Tin and articles thereof | Tin Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves)- Tin Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) : Tubes And Pipes | 80060010 | 0 | – | 01/07/2017 | – |
| Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use | Textile Products And Articles, For Technical Uses, Specified In Note 7 To This Chapter – Textile Fabrics And Felts, Endless Or Fitted With Linking Devices, Of A Kind Used In Papermaking Or Similar Machines (For Example, For Pulp Or Asbestos – Cement) : – | 59113130 | 12% | – | 01/07/2017 | – |
Understanding Cement Pipe HSN Codes
Cement pipes are fundamental components in infrastructure, drainage, and construction projects. For manufacturers, suppliers, and contractors in India, correctly identifying the Harmonized System of Nomenclature (HSN) code for cement pipes is crucial for accurate Goods and Services Tax (GST) compliance. Let’s explore the various HSN codes associated with cement pipes and their applicable GST rates.
Cement Pipes Under the HSN System
Cement pipes primarily fall under Chapter 68 of the HSN: “Articles of stone, plaster, cement, asbestos, mica or similar materials.” This chapter specifically covers manufactured articles made from cement and related materials.
Within Chapter 68, the data provides clear classifications for cement-based pipes:
- Articles Of Asbestos-Cement, Of Cellulose Fibre-Cement Or The Like – Tubes, Pipes And Tube Or Pipe Fittings: This is the most direct category for cement pipes, especially those incorporating asbestos or cellulose fiber for reinforcement.
- 68113010: This HSN code specifically designates “Asbestos-Cement Pipes.” These pipes are subject to an 18% GST rate. This rate became effective from 01/07/2017.
- 68113090: This code covers “Other” tubes, pipes, and fittings made of asbestos-cement, cellulose fibre-cement, or the like. It also carries an 18% GST rate, effective from 01/07/2017.
- Articles Of Asbestos-Cement, Of Cellulose Fibre-Cement Or The Like – Not Containing Asbestos – Other Articles — Tubes,Pipes And Tube Or Pipe Fittings (HSN 68118910): This category is for pipes and fittings made of cellulose fibre-cement or similar materials not containing asbestos. These are also taxed at an 18% GST rate, effective from 01/07/2017.
Therefore, whether the cement pipe contains asbestos, cellulose fibre-cement, or similar materials, and regardless of asbestos content (in cases of modern non-asbestos cement pipes), the HSN codes under 6811 consistently indicate an 18% GST rate.
Distinguish from Other “Pipe” and “Cement” Related Items
It is important to differentiate cement pipes from other items mentioned in the data that might contain “pipe” or “cement” in their description but fall under different HSN Chapters:
- Pipes and Fittings of Iron or Steel (Chapter 73): Numerous entries under Chapter 73 (e.g., 73061100, 73051221, 73030010) refer to pipes and fittings made of iron or steel. These are distinct from cement pipes and are also generally taxed at 18%.
- Nickel and Tin Tubes/Pipes (Chapter 75 and 80): HSN codes like 750718% (Nickel Tubes, Pipes) and 80060010 (Tin Tubes, Pipes) are for pipes made of these specific metals. They have varying GST rates (18% for Nickel, 0% for Tin in the data).
- Portland Cement, Cement Clinkers (HSN 2523): This refers to the raw material, cement itself, which is under Chapter 25 (“Mineral Products”). Cement clinkers (25231000) are taxed at 28%, reflecting the raw material’s classification. This is distinct from manufactured cement pipes.
- Textile Fabrics for Asbestos-Cement (HSN 59113130): This refers to textile products used in the manufacturing process of asbestos-cement, not the finished pipes. It’s under Chapter 59 (“Impregnated, coated… textile fabrics”) and has a 12% GST rate.
- Articles Of Cement, Of Concrete Or Of Artificial Stone (Other than pipes) (HSN 6810): This includes items like tiles, flagstones, bricks, and concrete boulders. While made of cement/concrete, they are not pipes. These items are also generally at 18%.
- Cement Copper (Precipitated Copper) (HSN 74010090): This is a form of copper, not related to cement pipes. It’s under Chapter 74 (“Copper and articles thereof”) and has an 18% GST rate.
Therefore, for “Cement Pipe,” the focus should strictly be on HSN codes within Chapter 68, specifically under the 6811 series.
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