Drain Pipe HSN Codes

Understanding the correct HSN (Harmonised System of Nomenclature) code for drain pipes is crucial for businesses and individuals alike. It ensures proper GST (Goods and Services Tax) application and smooth compliance. While “drain pipe” isn’t a single, specific HSN code, its classification depends on the material, type, and intended use. This blog post sheds light on how different drain pipe types are categorized under the GST framework.

HSN Codes for Drain Pipes

The HSN system classifies goods based on their material composition and function. For drain pipes, you will primarily find them under Chapter 73 for articles of iron or steel, and occasionally under other chapters for different materials like nickel, tin, zinc, aluminum, or copper.

Iron and Steel Drain Pipes

Most drain pipes fall under Chapter 73, which covers articles of iron or steel. The specific HSN code depends on the pipe’s characteristics:

• Cast Iron Rain Water Pipes: These specifically designed pipes for rainwater drainage are classified under HSN code 73030010.
• Other Tubes, Pipes, and Hollow Profiles of Iron or Steel: This broader category encompasses various types of drain pipes, including those used for oil or gas pipelines (which can sometimes function as drain pipes in certain industrial applications). Look for HSN codes like 73061100, 73061929, 73061021, which cover welded, non-galvanized, or other types of iron or steel pipes.
• Seamless Tubes, Pipes, and Hollow Profiles of Iron or Steel: If your drain pipes are seamless, they might fall under codes like 73041120 or 73041021, particularly if they are blanks for tubes and pipes.
• Large Diameter Welded Pipes of Iron or Steel: Pipes with an external diameter exceeding 406.4 mm, especially those used for oil or gas pipelines, can have HSN codes such as 73051221, 73051211, or 73051119.
• Pipe Fittings of Iron or Steel: For components like couplings, elbows, sleeves, or flanges that are part of a drain pipe system, HSN codes like 73079190, 73079210, or 73079290 are applicable.

Drain Pipes Made from Other Metals

While iron and steel are common, drain pipes can also be made from other materials, each with its own HSN classification:

• Nickel Tubes, Pipes, and Fittings: If your drain pipe is made of nickel, its HSN code will likely be 75071.
• Tin Tubes, Pipes, and Fittings: For tin-based drain pipes, look for HSN code 80060010.
• Zinc Tubes, Pipes, and Fittings: Zinc drain pipe fittings specifically fall under 79060020.
• Aluminium Tube or Pipe Fittings: Aluminum fittings used in drain systems are classified under HSN code 7609.
• Copper Tube or Pipe Fittings: Copper alloys used for drain pipe fittings fall under HSN code 74122090.

GST Rates for Drain Pipes

Regardless of the specific HSN code for drain pipes made of iron, steel, nickel, aluminium, or copper, the prevailing GST rate is 18%. For tin tubes/pipes/fittings and zinc tube/pipe fittings, the GST rate is 0%. Smoking pipes, which are distinct from drain pipes, fall under a higher 28% GST rate.