HSN / SAC Codes List & GST Rate Finder

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FAQs on GST HSN Code

Harmonized System of Nomenclature or HSN is a 6-digit code that is used for the systematic classification of goods across the world. It was developed by the World’s Customs Organization (WCO). HSN came into effect in the year 1988. Its main objective is to standardize the classification of commodities under various sections, chapters, headings, and sub-headings which belong to a similar nature.

Service Accounting Code or SAC is the nomenclature adopted by the GST Council for identifying services delivered under GST. It has been developed by the Service Tax Department of India. SAC is used for the recognition, measurement, and taxation of services.

An illustration:

The SAC for legal documentation and certification services concerning patents, copyrights, and other intellectual property rights is 998213.

Here, the first 2 digits (99) are common for all services. The next 2 digits represent the major nature of service – legal service. And, the last 2 digits represent the detailed nature of service – legal documentation of patents.

  • It covers around 5,000 commodity groups and each group is identified by a 6-digit code.
  • The HSN structure contains 21 sections, 99 chapters, 1244 headings, and 5224 sub-headings.
  • Each section is divided into chapters. Chapters are divided into headings. And, headings are further divided into sub-headings.
  • The section and chapter describe the category to which a product belongs.
  • Heading and the sub-heading describe the product details.

An illustration:

The HSN code for Handkerchiefs made of textile matters is 62.13.90

Here, the first 2 digits (62) represent the chapter number for articles of apparel and clothing accessories. The next 2 digits (13) represent the heading number for handkerchiefs. And, the last 2 digits (90) represents the product code for handkerchiefs made of textile materials.

However, there is a more detailed classification as well.

If the handkerchief is made of man-made fiber, then the HSN code is 62.13.90.10. And, if the handkerchief is made of silk or silk waste, then HSN code will be 62.13.90.90.

  • Business with a turnover less than 1.5 crore INR does not require to quote HSN in the invoice.
  • Business with a turnover between 1.5 crore INR and 5 crore INR is supposed to quote a 2-digit HSN.
  • Business with a turnover equal to or greater than 5 crore INR is supposed to quote a 4-digit HSN.
  • In case of exports, an 8-digit HSN is required to be quoted.
  • Small businesses under composition scheme do not need to quote HSN.
  • During registration or migration, the business will have to quote HSN code for the goods.

With the introduction of GST, every business in India needs to declare the complete list of all the goods they are dealing in. The HSN code for all the goods has been defined for easy identification. Hence, when a business provides the required details, the IT system of the GST network will automatically apply the tax rate based on these HSN codes.

Sections List of HSN Codes
Section 1 Live Animals, Animal Products
Section 2 Vegetable Products
Section 3 Animal or Vegetable Fats and Oils and their cleavage products, prepared edible fats, Animal or Vegetable waxes
Section 4 Prepared Foodstuffs, Beverages, Spirits and Vinegar, Tobacco and Manufactured Tobacco Substitutes
Section 5 Mineral Products
Section 6 Product of the chemicals or allied Industries
Section 7 Plastics and articles thereof, Rubber and articles thereof
Section 8 Raw hides and skins, Leather, Fur skins and articles thereof, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut (other than silk-worm gut)
Section 9 Wood and articles of wood, Wood charcoal, Cork and articles of cork, Manufacturers of straw, of Esparto or of other Plaiting Materials, Basketwork, and Wickerwork
Section 10 Pulp of wood or of other Fibrous Cellulosic Material, Recovered (Waste and scrap) paper or paperboard, paper and paperboard and articles thereof
Section 11 Textile and textile articles
Section 12 Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-sticks, seat-sticks, whips, riding-crops, and parts thereof, Prepared feathers and articles made therewith, Artificial flowers, Articles of human hair
Section 13 Articles of stone, plaster, cement, asbestos, mica, or similar materials, ceramic products, glass and glassware
Section 14 Natural or cultured pearls, Precious or semi-precious stones, precious metals, Metal clad with precious metal, and articles thereof, Imitation Jewelry, Coins
Section 15 Base Metals and articles of Base Metal
Section 16 Machinery and mechanical appliances, electrical equipment, parts thereof, sound recorders and reproducers, television image and sound recorders and reproducers, and Parts and Accessories of such article
Section 17 Vehicles, Aircraft, Vessels and Associated Transport Equipment
Section 18 Optical, Photographic, Cinematographic, measuring, checking, precision, medical or surgical instruments, and apparatus, clocks and watches, musical instruments, parts and accessories thereof
Section 19 Arms and ammunition, parts and accessories thereof
Section 20 Miscellaneous Manufactured Articles
Section 21 Works of art, Collectors' Pieces, and Antiques

Sol. Lac or shellac bangles are classifiable under heading 7117 and attract 3% GST.

Sol. Kulfi is classifiable under heading 2105 and attracts 18% GST.

Sol. Structures of iron or steel fall under heading 7308 and structures of aluminum fall under heading 7610 and attract 18% GST. Solar Panel Mounting Structure, depending on the metal they are made of, will fall under 7308 or 7610 and attract 18% GST.

Sol. Idli Dosa Batter (Wet Flour) [as food mixes] falls under heading 2106 and attracts 5% GST.

Sol. Maize [of seed quality] fall under heading 1005 and attract Nil GST.

Sol. Sarees and dhoti are classifiable under different headings depending on their constituent and attract GST rate as under:

Constituent fiber   Description HS code GST Rate  
Silk Woven fabrics of silk sarees 5007 5%
Cotton Of not more than 200 gsm 5208 5%
Of not more than 200 gsm 5209 5%
Manmade filaments yarn Of any gsm 5407 or 5408 5%

Sol. Filters or Water Purifiers fall under heading 8421 and attract 18% GST.

Sol. Organic surface-active products or preparations or agents fall under heading 3401 or 3402. Soaps; organic surface-active products and preparations for use and soaps, in form of bars, cakes, molded pieces or shapes falling under heading 3401 [except 3401 30] attract 18% GST. Other organic surface-active products and preparations falling under sub-heading 3401 30 and organic surface active agents and preparations falling under heading 3402 attract 18% GST.

Sol. Puja samagri, including kalava (Raksha sutra), attracts Nil GST. Rakhi, which is in form of kalava [raksha sutra] will thus attract Nil GST. Any other rakhi would be classified as per its constituent materials and attract GST accordingly.

Sol. Nail Polish [whether in large quantities say 50 to 100 liters or in retail packs] falls under heading 3304 and attracts 18% of GST.

Sol. Wet dates fall under heading 0804 and attract 12% GST.

Sol. Dog or cat foods fall under the heading 2309 and attracts NIL GST under the residual entry S. No. 453.

Sol. Specified fabrics attract 5% GST, whether or not in form of cut pieces.

Sol. Articles of marble [including those made of marble powder, stone, and unsaturated resin] fall under heading 6802 and attract 18% GST.

Sol. Fresh areca nut/betel nuts fall under heading 0802 and attract Nil GST. Dried areca nut/betel nuts fall under heading 0802 and attract 5% GST.

Sol. Cottonseed oil cakes for use as aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed attract Nil GST. Cottonseed oil cakes for other uses attract 5% GST.

Sol. Prefabricated buildings, including portable and mobile toilets, fall under heading 9406 and attract 18% GST.

Sol. Imported coal will attract GST compensation cess @ Rs.400 per tonne.

Sol. Battery for mobile handsets falls under heading 8506 and attracts 18% GST.

Sol. Tamarind [fresh] falls under 0810 and attract Nil GST. Tamarind [dry] falls under 0813 and attract 12% GST.

Sol. Tamarind kernel falls under heading 1207 and attracts Nil GST.

Sol. Tamarind kernel powder falls under heading 1302 and attracts 18% GST.

Sol. Hair rubber bands fall under heading 4016 and attract 12% GST.

Sol. Khari and hard butter fall under heading 1905 and attract 18% GST.

Sol. Khoya/mawa being concentrated milk falls under 0402 and attracts 5% GST.

Sol. Cartons, boxes, and cases of corrugated paper or paperboard fall under heading 4819 and attract 12% GST. Folding cartons, boxes, and cases, of non-corrugated paper and paperboard, falling under heading 4819 attract 18% GST under the residual entry S.No. 453.

Sol. For GST rate of 5%, tobacco leaves mean leaves of tobacco as such or broken tobacco leaves or tobacco leaves stems.

Sol. Isabgol seeds fall under heading 1211. Fresh isabgol seeds attract Nil GST. Dried or frozen Isabgol seeds attract 5% GST.

Sol. Isabgol husk falls under 1211 and attracts 5% GST.

Sol. Coconuts, fresh or dried, whether or not shelled or peeled fall under heading 0801 and attract Nil GST. As per the HSN Explanatory Notes, the heading excludes copra, the dried flesh of coconut used for the expression of coconut oil (1203). Copra falls under heading 1203 and attracts 5% GST.

Sol. As per the Legal Metrology (Packaged Commodities) Rules, 2011, retail sale price [RSP] means the maximum price at which the commodity in packaged form may be sold to the consumer and is inclusive of all taxes. Thus, retail sale price declared on the package is inclusive of GST. GST for footwear will be 5% if the RSP does not exceed Rs. 500 per pair. The GST rate will be 18% if the RSP exceeds Rs. 500 per pair. GST however, will be payable on the transaction value.

Sol. The sale value referred to in the said entries refers to the transaction value and not the retail sale price of such readymade garments.That is, if a wholesaler supplies readymade garments for a transaction value of Rs.950 per piece to a retailer, the GST chargeable on such readymade garments will be 5%. However, if the retailer sells such readymade garments for Rs.1100 per piece, the GST chargeable on such readymade garment will be 12%.

Sol. Sandesh, whether or not containing chocolate, attract 5% GST.

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