Connection Pipe HSN Code
GST rates and HSN code for Connection Pipe.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – | |
| Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves), Of Iron Or Steel – Other : Threaded Elbows, Bends And Sleeves : Galvanised | 73079210 | 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 | 73051211 | 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 : Longitudinally Submerged Arc | 73051119 | 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 : Blanks For Tubes And Pipes: Of Iron | 73041021 | 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 Drill Pipe: — Other | 73042390 | 18% | – | 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 | – |
| Miscellaneous manufactured articles | Smoking Pipes (Including Pipe Bowls) And Cigar Or Cigarette Holders, And Parts Thereof Pipes And Pipe Bowls | 96142000 | 28% | – | 01/07/2017 | – |
| Zinc and articles thereof | Zinc Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves)- Zinc Tubes, Pipes And Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) : Tube Or Pipe Fittings | 79060020 | 0 | – | 01/07/2017 | – |
| Aluminium and articles thereof | Aluminium Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) | 7609 | 18% | – | 01/07/2017 | – |
| Copper and articles thereof | Copper Tube Or Pipe Fittings (For Example, Couplings, Elbows, Sleeves) – Of Copper Alloys : Fittings Of Bronze Or Other Alloys Of Copper | 74122090 | 18% | – | 01/07/2017 | – |
Understanding the Connection Pipe HSN Code: Your Guide to GST Compliance
Connection pipes are the unsung heroes of plumbing and industrial systems, linking various components to facilitate the flow of liquids or gases. From the pipes under your kitchen sink to the robust pipelines transporting oil and gas, these essential conduits come in various materials and designs. For businesses dealing with “connection pipes” in India, understanding their specific HSN (Harmonized System of Nomenclature) code and associated GST (Goods and Services Tax) rate is paramount for accurate billing and tax adherence.
Understanding HSN Classification for Connection Pipes
The HSN code for a “connection pipe” is not a single, fixed number. It heavily depends on the material of the pipe and its intended use. The provided data highlights several key categories:
1. Iron or Steel Pipes and Tubes (Chapter 73): This is the most extensive category for pipes and fittings in the provided data. It includes a wide range of pipes used for various purposes:
- Line Pipes for Oil or Gas Pipelines (HSN 7304, 7305, 7306): These are specifically designed for the robust demands of oil and gas transportation. You’ll find sub-categories based on:
- Seamless vs. Welded: (e.g., 7304 for seamless, 7306 for welded).
- Material: Stainless steel (e.g., 73061100) or other iron/steel (e.g., 73061929).
- Diameter: Pipes exceeding 406.4 mm external diameter have specific codes (e.g., 7305).
- Finish: Galvanized or non-galvanized (e.g., 73061021).
- Cast Iron Pipes (HSN 73030010): This specifically mentions “Rain Water Pipe” of cast iron.
- Tube or Pipe Fittings (HSN 7307): This covers the connectors for pipes, such as couplings, elbows, sleeves, and flanges, made of iron or steel. Examples include threaded elbows (73079210) and flanges (73079190).
2. Pipes of Other Metals: The data also lists HSN codes for connection pipes and fittings made from other base metals:
- Nickel Tubes and Pipes (HSN 7507): This broadly covers tubes and pipes of nickel.
- Tin Tubes and Pipes (HSN 80060010): Specific to tin tubes and pipes.
- Zinc Tubes and Pipes (HSN 79060020): Refers to tube or pipe fittings of zinc.
- Aluminium Tube or Pipe Fittings (HSN 7609): Covers fittings made of aluminium.
- Copper Tube or Pipe Fittings (HSN 7412): Specifically for fittings of copper alloys like bronze (74122090).
3. Plastic Connection Pipes (Not explicitly in provided data, but common): While the provided data heavily focuses on metal pipes, it’s crucial to know that many common connection pipes, especially for plumbing and drainage in residential and commercial settings, are made of plastics like PVC, CPVC, or HDPE. These generally fall under HSN 3917 (“Tubes, pipes and hoses, and fittings therefor… of plastics”).
GST Rates Applicable to Connection Pipes
The vast majority of “connection pipes” and their fittings, as per the provided data, fall under an 18% GST rate. This rate has been consistently applied since July 1, 2017, for most of these categories.
- Iron and Steel Pipes & Fittings (Chapter 73): All listed HSN codes under this chapter, including those for oil/gas pipelines, cast iron pipes, and various fittings, show an 18% GST rate.
- Nickel Tubes and Pipes (HSN 7507): Also at 18% GST.
- Aluminium Tube or Pipe Fittings (HSN 7609): Carries an 18% GST.
- Copper Tube or Pipe Fittings (HSN 74122090): Also at 18% GST.
Exceptions to note from the data:
- Tin Tubes, Pipes, and Fittings (HSN 80060010): The data indicates a 0% GST rate for these.
- Zinc Tubes, Pipes, and Fittings (HSN 79060020): Also indicates a 0% GST rate.
- Smoking Pipes (HSN 96142000): These are distinctly different products (tobacco accessories) and carry a 28% GST rate, which is not relevant for general “connection pipes.”
Businesses must correctly identify the material and primary function of their connection pipes to apply the accurate HSN code and GST rate. When in doubt, consulting official GST guidelines or a tax professional is always recommended.
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