Flexible pipe HSN Code

Understanding the Flexible Pipe HSN Code

Flexible pipes are ubiquitous in modern systems, providing essential conduits for liquids, gases, and other materials where rigidity isn’t an option. From plumbing to industrial machinery, their adaptability makes them invaluable. For businesses involved in the manufacturing, import, or sale of flexible pipes, accurately determining their HSN (Harmonized System of Nomenclature) code is critical for proper GST (Goods and Services Tax) compliance in India. The HSN system offers a globally recognized classification for traded products, ensuring consistency in taxation and customs procedures.

The HSN classification for a flexible pipe primarily depends on the material it is made from. The provided data gives clear classifications for flexible pipes made of plastics and base metals.

Diving into Flexible Pipe HSN Classifications

Flexible pipes fall under various HSN chapters depending on their primary material:

Flexible Pipes of Plastics

Chapter 39 covers “Plastics and articles thereof.” This is a key chapter for many types of flexible pipes due to the widespread use of plastic in their construction.

• 39173100 (18% GST): This code specifically designates “Tubes, Pipes And Hoses, And Fittings Therefor… Of Plastics – Other Tubes, Pipes And Hoses: Flexible Tubes, Pipes And Hoses, Having A Minimum Burst Pressure Of 27.6 Mpa.” This is a very precise classification for high-pressure flexible plastic pipes.

The data also lists other plastic sheeting that is flexible, but these are materials, not pipes:

• 39205112 (18% GST): “Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non – Cellular And Not Reinforced… – Of Acrylic Polymers: Of Poly (Methyl Methacrylate): Sheets :Flexible, Plain.”
• 39201092 (18% GST): “Other Plates, Sheets, Film, Foil And Strip, Of Plastics… – Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain.”

Flexible Tubing of Base Metal

Chapter 83 covers “Miscellaneous articles of base metal.” This is where you will find flexible pipes made from various metals.

• 8307 (18% GST): This broad heading is for “Flexible Tubing Of Base Metal, With Or Without Fittings.”
• 83071000 (18% GST): This is a more specific code for “Flexible Tubing Of Base Metal, With Or Without Fittings Of Iron Or Steel.” This is a common classification for metallic flexible pipes.

Other Metal Tubes and Pipes (Often Rigid, but context matters)

Chapter 73 covers “Articles of iron or steel,” and while many of these are rigid pipes, the general category of “tubes, pipes and hollow profiles” includes some that could be manufactured with flexibility or designed for specific flexible applications. However, the descriptions provided largely point to rigid or semi-rigid pipes for oil/gas pipelines or construction.

Examples from Chapter 73, generally with an 18% GST, include:

• 73061100: “Line Pipe Of A Kind Used For Oil Or Gas Pipeline — Welded, Of Stailess Steel.”
• 73051221: “Other Tubes And Pipes… Of Iron Or Steel – Line Pipe… : Other, Longitudinally Welded.”
• 73030010: “Tubes, Pipes And Hollow Profiles, Of Cast Iron: Rain Water Pipe.”
• 73061929: “Other Tubes, Pipes And Hollow Profiles… Of Iron Or Steel – Line Pipe… : Other — Non-Galvanized Pipes: —- Other.”

Similarly, Chapter 75 (“Nickel and articles thereof”) and Chapter 80 (“Tin and articles thereof”) also list “Tubes, Pipes And Tube Or Pipe Fittings” (e.g., 7507 for Nickel at 18% GST, and 80060010 for Tin at 0% GST, notably). While these chapters classify tubes and pipes of specific metals, their flexibility depends on the manufacturing process and end-use, which isn’t always specified in these broad HSN descriptions.

It’s crucial to distinguish flexible pipes from “Smoking Pipes” (HSN 96142000, 28% GST), which are for smoking tobacco and are entirely unrelated to fluid/gas conveyance.

The prevailing GST rate for most flexible pipes, whether plastic or base metal, appears to be 18%, with effective dates mostly from July 1, 2017.