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HSN 391718% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

TUBES

GST rate for HSN 3917 is 18%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split9% CGST + 9% SGST
Inter-state18% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 3917

18%

Specific items under 3917

HSN CodeDescriptionGST Rate
391710ARTIFICIAL GUTS (SAUSAGE CASINGS) OF HARDENED PROTEIN OR OF CELLULOSIC MATERIALS:18%
391721OF POLYMERS OF ETHYLENE:18%
391722OF POLYMERS OF PROPYLENE18%
391723OF POLYMERS OF VINYL CHLORIDE :18%
391729OF OTHER PLASTICS :18%
391731FLEXIBLE TUBES, PIPES AND HOSES, HAVING A MINIMUM BURST PRESSURE OF 27.6 MPA18%
391732OTHER, NOT REINFORCED OR OTHERWISE COMBINED WITH OTHER MATERIALS, WITHOUT FITTINGS :18%
391733OTHER, NOT REINFORCED OR OTHERWISE COMBINED WITH OTHER MATERIALS, WITH FITTINGS18%
391739OTHER:18%
391740FITTINGS18%
39171010OF HARDENED PROTEIN18%
39171020OF CELLULOSIC MATERIALS18%
39172110TUBES OF POLYETHYLENE18%
39172190OTHER18%
39172200OF POLYMERS OF PROPYLENE18%
39172310SEAMLESS TUBES18%
39172390OTHER18%
39172910SEAMLESS TUBES OF COPOLYMERS OF VINYL ACETATE AND VINYL CHLORIDE18%
39172920SEAMLESS TUBES OF POLYMERS AND COPOLYMERS OF POLYSTYRENE18%
39172930TUBES OF CELLULOSE NITRATE AND CELLULOID, WHETHER OR NOT PLASTICISED18%
39172940TUBES OF CELLULOSE ACETATE OR ACETATE BUTYRATE18%
39172950TUBES OF VINYL PLASTICS18%
39172990OTHER18%
39173100FLEXIBLE TUBES, PIPES AND HOSES, HAVING A MINIMUM BURST PRESSURE OF 27.6 MPA18%
39173210OF CONDENSATION OR REARRANGEMENT POLYMERIZATION PRODUCTS, WHETHER OR NOT CHEMICALLY MODIFIED18%
39173220OF ADDITION POLYMERISATION PRODUCTS18%
39173290OTHER18%
39173300OTHER, NOT REINFORCED OR OTHERWISE COMBINED WITH OTHER MATERIALS, WITH FITTINGS18%
39173910OF CONDENSATION OR REARRANGEMENT POLYMERIZATION PRODUCTS, WHETHER OR NOT CHEMICALLY MODIFIED18%
39173920OF ADDITION POLYMERISATION PRODUCTS18%
39173990OTHER18%
39174000FITTINGS18%

Tax calculator for HSN 3917

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)90.00
SGST (9%)90.00
Total invoice1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)180.00
Total invoice1180.00
Chapter note
Plastics and Articles thereof. PVC Pipes, Plastic Bags, Tableware. mostly 18%.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • Compare adjacent headings within Chapter 39 before finalizing.
  • Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 3917

What is the GST rate for HSN 3917?

GST rate for HSN 3917 is 18%. Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?

Add HSN 3917 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.

Does ITC apply for this HSN?

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 3917