Cpvc HSN Code

Understanding the CPVC HSN Code

CPVC, or Chlorinated Polyvinyl Chloride, is a versatile thermoplastic widely used for hot and cold water plumbing, industrial liquid handling, and various other applications due to its excellent resistance to high temperatures and corrosive chemicals. When it comes to trade and taxation in India, understanding the correct HSN (Harmonised System of Nomenclature) code for CPVC products is crucial for proper GST (Goods and Services Tax) compliance.

The HSN system classifies goods based on their nature and form. For CPVC, the classification primarily depends on whether it’s in its raw resin form or manufactured into finished articles like pipes and fittings.

Identifying CPVC HSN Codes

The provided data specifically highlights the HSN code for CPVC in its primary form:

CPVC Resin (Primary Form)

When CPVC is in its basic, unworked form, typically as granules or powder, it falls under Chapter 39: Plastics and articles thereof.

• 39049010: Chlorinated Poly Vinyl Chloride (Cpvc) Resin

This HSN code is specifically designated for CPVC resin. The GST rate for CPVC resin under this HSN is 18%, effective from July 1, 2017. This classification covers the raw material from which CPVC products are manufactured.

CPVC Pipes, Tubes, Hoses, and Fittings (Manufactured Articles)

While your provided data specifically mentions the resin, it’s important to also address finished CPVC products commonly found in the market. Once the CPVC resin is processed into pipes, tubes, hoses, or fittings, their HSN classification shifts.

These manufactured articles of CPVC typically fall under HSN Chapter 39, specifically Heading 3917: Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.

Within 3917, specific subheadings apply:

• 391723: This subheading covers “Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride.” CPVC pipes, being rigid and made of a polymer of vinyl chloride, are classified here.
  • 39172390: This is a common HSN for “Other” rigid tubes, pipes, and hoses of polymers of vinyl chloride, which includes many CPVC pipes.
• 39174000: This HSN is for “Fittings, for tubes, pipes and hoses, of plastics.” This would cover all CPVC fittings like elbows, couplers, tees, etc.

Most CPVC pipes and fittings under HSN 3917 generally attract an 18% GST rate.

Other CPVC Products

It’s also worth noting that other products incorporating CPVC, such as certain types of valves made predominantly of CPVC, might fall under different HSN codes, for example, under Chapter 84 or 85 if they are parts of machinery or electrical apparatus, or Chapter 8481 for “taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like”. However, for the general CPVC material and basic pipes/fittings, HSN 3904 and 3917 are the most relevant.

The Importance of Correct CPVC HSN Classification

Accurate HSN classification for CPVC products is vital for:

• Correct GST Application: Ensuring you charge and pay the right amount of GST.
• Smooth Trade Operations: Avoiding delays and penalties in import/export and domestic transactions.
• Maintaining Compliance: Adhering to government regulations and avoiding legal complications.

Always verify the specific HSN code based on the exact nature and form of the CPVC product you are dealing with.