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Official GST HSN & SAC Code Directory
Instantly search statutory Harmonised System of Nomenclature (HSN) and Service Accounting Codes (SAC). Verify official GST tax slabs (0%, 3%, 5%, 12%, 18%, 28%) and mandatory invoice digits for CBIC compliance.
Database Coverage
1,000+ Codes
Turnover ≤ ₹5 Cr
4 Digits Min
Turnover > ₹5 Cr
6 Digits Min
Exports & Imports
8 Digits Req
Tax Slab:
Showing 94 matching classifications
Click any code to copy to clipboard| HSN / SAC | Commodity / Service Description | GST Rate | Action |
|---|---|---|---|
| 5204HSN | Cotton sewing thread, whether or not put up for retail sale Chapter 52 • Cotton & Threads | 5% GST | |
| 52041100HSN | Cotton sewing thread containing 85% or more by weight of cotton Chapter 52 • Cotton & Threads | 5% GST | |
| 5401HSN | Sewing thread of man-made filaments (Polyester / Nylon / Synthetic) Chapter 54 • Synthetic Threads | 18% GST | |
| 54011000HSN | Sewing thread of synthetic filaments (Polyester / Nylon) Chapter 54 • Synthetic Threads | 18% GST | |
| 5402HSN | Synthetic filament yarn (not sewing thread), texturized polyester yarn Chapter 54 • Filament Yarn | 18% GST | |
| 5508HSN | Sewing thread of man-made staple fibres (Spun Polyester / Poly-Cotton) Chapter 55 • Staple Fibre Threads | 18% GST | |
| 55081000HSN | Sewing thread of synthetic staple fibres (Spun Polyester Thread) Chapter 55 • Staple Fibre Threads | 18% GST | |
| 5208HSN | Woven fabrics of cotton, containing 85% or more by weight of cotton Chapter 52 • Cotton Fabrics | 5% GST | |
| 5209HSN | Woven fabrics of cotton, weighing more than 200 g/m2 (Denim / Twill) Chapter 52 • Cotton & Denim Fabrics | 5% GST | |
| 5806HSN | Narrow woven fabrics, ribbons, tapes, webbing, elastic tapes Chapter 58 • Trims & Ribbons | 5% GST | |
| 6109HSN | T-shirts, singlets and other vests, knitted or crocheted Chapter 61 • Ready-made Garments | 5% GST | |
| 61091000HSN | T-shirts, singlets and other vests, of cotton Chapter 61 • Ready-made Garments | 5% GST | |
| 6203HSN | Men's or boys' suits, jackets, trousers, shirts, jeans Chapter 62 • Men's Apparel | 5% GST | |
| 6204HSN | Women's or girls' suits, dresses, skirts, trousers, kurtis Chapter 62 • Women's Apparel | 5% GST | |
| 6302HSN | Bed linen, table linen, toilet linen and kitchen linen, towels Chapter 63 • Home Textiles | 5% GST | |
| 6403HSN | Footwear with outer soles of rubber, plastics, leather (Shoes / Sandals) Chapter 64 • Footwear | 18% GST | |
| 8544HSN | Insulated wire, cable and other electric conductors (Copper / Aluminium Cables) Chapter 85 • Electrical Cables & Wires | 18% GST | |
| 85441190HSN | Winding wire of copper (Enamelled copper winding wire) Chapter 85 • Electrical Wires | 18% GST | |
| 85444990HSN | Electric power cables fitted with connectors, house wiring Chapter 85 • Electrical Cables | 18% GST | |
| 8539HSN | Electric filament or discharge lamps, LED bulbs, LED tubes, LED panels Chapter 85 • Lighting & Lamps | 18% GST | |
| 85395000HSN | Light-emitting diode (LED) lamps and lighting modules Chapter 85 • Lighting & Lamps | 18% GST | |
| 8517HSN | Smartphones, mobile phones, routers, modems, telecom equipment Chapter 85 • Telecom & Mobiles | 18% GST | |
| 85171300HSN | Smartphones and cellular mobile handsets Chapter 85 • Telecom & Mobiles | 18% GST | |
| 8471HSN | Automatic data processing machines, laptops, computers, servers, storage units Chapter 84 • Computers & IT Hardware | 18% GST | |
| 84713010HSN | Laptops, notebooks, tablet computers Chapter 84 • Computers & IT Hardware | 18% GST | |
| 84716060HSN | Keyboards, mouse and input devices Chapter 84 • Computer Peripherals | 18% GST | |
| 8528HSN | Monitors, projectors, television receivers, smart LED TVs Chapter 85 • Displays & TVs | 18% GST | |
| 85285200HSN | Monitors capable of connecting to automatic data processing machine Chapter 85 • Displays & Monitors | 18% GST | |
| 8443HSN | Printers, copying machines, facsimile machines, multi-function printers Chapter 84 • Office Electronics | 18% GST | |
| 8504HSN | Electrical transformers, static converters (inverters, rectifiers), power adapters Chapter 85 • Power Electronics | 18% GST | |
| 8536HSN | Electrical switches, relays, fuses, surge suppressors, plugs, sockets, MCB Chapter 85 • Switchgear & Hardware | 18% GST | |
| 8507HSN | Electric accumulators, lead-acid batteries, lithium-ion rechargeable batteries Chapter 85 • Batteries | 18% GST | |
| 8415HSN | Air conditioning machines, split AC, window AC, central air conditioning Chapter 84 • Home Appliances | 18% GST | |
| 8418HSN | Refrigerators, freezers and other refrigerating or freezing equipment Chapter 84 • Home Appliances | 18% GST | |
| 8450HSN | Household or laundry-type washing machines, fully automatic / semi-automatic Chapter 84 • Home Appliances | 18% GST | |
| 7214HSN | Bars and rods of iron or non-alloy steel, TMT steel bars for construction Chapter 72 • Iron & Steel | 18% GST | |
| 7306HSN | Tubes, pipes and hollow profiles of iron or steel (GI Pipes / MS Pipes) Chapter 73 • Steel Pipes | 18% GST | |
| 7318HSN | Screws, bolts, nuts, coach screws, screw hooks, rivets, washers of iron/steel Chapter 73 • Fasteners & Hardware | 18% GST | |
| 8302HSN | Base metal mountings, fittings for furniture, doors, staircases, locks, hinges Chapter 83 • Hardware Fittings | 18% GST | |
| 7606HSN | Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm Chapter 76 • Aluminium Products | 18% GST | |
| 7408HSN | Copper wire (industrial / electrical grade) Chapter 74 • Copper Products | 18% GST | |
| 2523HSN | Portland cement, aluminous cement, slag cement and similar hydraulic cements Chapter 25 • Cement & Building Materials | 18% GST | |
| 6802HSN | Worked monumental or building stone, granite, marble, tiles Chapter 68 • Tiles & Marble | 18% GST | |
| 7113HSN | Articles of jewellery and parts thereof, of precious metal (Gold, Silver, Platinum) Chapter 71 • Precious Jewellery | 3% GST | |
| 71131910HSN | Gold jewellery unstudded (Plain gold ornaments) Chapter 71 • Precious Jewellery | 3% GST | |
| 71131920HSN | Gold jewellery set with pearls, diamonds or precious stones Chapter 71 • Precious Jewellery | 3% GST | |
| 7108HSN | Gold (including gold plated with platinum) unwrought or in semi-manufactured forms Chapter 71 • Bullion & Gold | 3% GST | |
| 7106HSN | Silver (including silver plated with gold or platinum), unwrought or semi-manufactured Chapter 71 • Silver & Bullion | 3% GST | |
| 7102HSN | Diamonds, whether or not worked, but not mounted or set Chapter 71 • Diamonds & Gems | 3% GST | |
| 1006HSN | Rice (Semi-milled or wholly milled rice, whether or not polished or glazed) Chapter 10 • Grains & Cereals | 5% GST | |
| 1001HSN | Wheat and meslin (packaged and branded / pre-packaged) Chapter 10 • Grains & Cereals | 5% GST | |
| 0713HSN | Dried leguminous vegetables, pulses, lentils, toor dal, moong dal, chana dal Chapter 07 • Pulses & Dal | 5% GST | |
| 1507HSN | Soya-bean oil and its fractions, refined cooking oil Chapter 15 • Edible Oils | 5% GST | |
| 1511HSN | Palm oil and its fractions, refined palm oil Chapter 15 • Edible Oils | 5% GST | |
| 1512HSN | Sunflower-seed, safflower or cotton-seed oil, refined edible oil Chapter 15 • Edible Oils | 5% GST | |
| 1701HSN | Cane or beet sugar and chemically pure sucrose in solid form Chapter 17 • Sugar & Sweeteners | 5% GST | |
| 0902HSN | Tea, whether or not flavored (Black tea, Green tea) Chapter 09 • Beverages & Tea | 5% GST | |
| 0901HSN | Coffee, roasted or decaffeinated, coffee beans, instant coffee Chapter 09 • Beverages & Coffee | 5% GST | |
| 0401HSN | Fresh milk and cream, not concentrated nor containing added sugar (Unbranded/Exempt) Chapter 04 • Dairy & Milk | 0% GST | |
| 0402HSN | Milk and cream, concentrated or containing added sugar, milk powder, dairy whitener Chapter 04 • Dairy & Milk Powder | 5% GST | |
| 0405HSN | Butter, ghee and other fats and oils derived from milk; dairy spreads Chapter 04 • Dairy & Ghee | 5% GST | |
| 1905HSN | Bread, pastry, cakes, biscuits, cookies and other bakers' wares Chapter 19 • Bakery & Biscuits | 18% GST | |
| 2106HSN | Food preparations, health supplements, namkeen, snacks, sweetmeats Chapter 21 • Packaged Snacks | 18% GST | |
| 2201HSN | Waters, including natural or artificial mineral waters, packaged drinking water Chapter 22 • Packaged Water | 18% GST | |
| 2202HSN | Aerated waters, carbonated soft drinks with added sugar (Cola, Soda, Energy drinks) Chapter 22 • Aerated Soft Drinks (Sin Goods) | 40% GST | |
| 2402HSN | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes Chapter 24 • Tobacco Products (Sin Goods) | 40% GST | |
| 2403HSN | Manufactured tobacco, 'homogenised' or 'reconstituted' tobacco, Pan Masala with tobacco Chapter 24 • Pan Masala & Tobacco (Sin Goods) | 40% GST | |
| 3004HSN | Medicaments consisting of mixed or unmixed products for therapeutic uses (Medicines / Drugs) Chapter 30 • Pharmaceuticals | 18% GST | |
| 3304HSN | Beauty or make-up preparations, skin care products, sunscreens, lotions Chapter 33 • Cosmetics & Skincare | 18% GST | |
| 3305HSN | Preparations for use on the hair, shampoos, hair oils, hair conditioners Chapter 33 • Haircare | 18% GST | |
| 3401HSN | Soap; organic surface-active products and preparations for use as soap, toilet bars Chapter 34 • Soaps & Hygiene | 18% GST | |
| 3402HSN | Organic surface-active agents, washing preparations, detergents, cleaning liquids Chapter 34 • Detergents & Cleaning | 18% GST | |
| 3208HSN | Paints and varnishes based on synthetic polymers, enamels, lacquers Chapter 32 • Paints & Coatings | 18% GST | |
| 3923HSN | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps, bags Chapter 39 • Plastic Packaging | 18% GST | |
| 3926HSN | Other articles of plastics and articles of other materials (Plastic fittings/parts) Chapter 39 • Plastic Articles | 18% GST | |
| 4819HSN | Cartons, boxes, cases, bags and other packing containers, of paper or paperboard (Corrugated boxes) Chapter 48 • Paper Packaging | 18% GST | |
| 4802HSN | Uncoated paper and paperboard for writing, printing or copying (A4 Paper / Reams) Chapter 48 • Paper & Stationery | 18% GST | |
| 4901HSN | Printed books, brochures, leaflets, textbooks, dictionaries (Nil / Exempt) Chapter 49 • Books & Education | 0% GST | |
| 9403HSN | Other furniture and parts thereof (Office chairs, tables, desks, wooden furniture) Chapter 94 • Furniture | 18% GST | |
| 4011HSN | New pneumatic tyres, of rubber (Car tyres, truck tyres, motorcycle tyres) Chapter 40 • Automotive Tyres | 18% GST | |
| 8708HSN | Parts and accessories of the motor vehicles (Car parts, chassis, brakes, gears) Chapter 87 • Auto Spare Parts | 18% GST | |
| 8703HSN | Motor cars and other motor vehicles principally designed for the transport of persons (Luxury Cars) Chapter 87 • Automobiles (Sin/Luxury) | 40% GST | |
| 9983SAC | Other professional, technical and business services (IT consulting, software development, management) SAC Section 9 • IT & Professional Services | 18% GST | |
| 998313SAC | Information technology (IT) consulting and software support services SAC Section 9 • IT Services | 18% GST | |
| 998314SAC | Information technology (IT) design and development services for applications SAC Section 9 • IT Services | 18% GST | |
| 9982SAC | Legal and accounting services (Bookkeeping, Chartered Accountant, auditing, tax advisory) SAC Section 9 • Legal & Accounting | 18% GST | |
| 9954SAC | Construction services of buildings, civil engineering works, commercial complexes SAC Section 5 • Construction Services | 18% GST | |
| 9965SAC | Goods transport services by road, freight forwarding, Goods Transport Agency (GTA) SAC Section 6 • Transport & Logistics | 5% GST | |
| 9967SAC | Supporting services in transport, cargo handling, storage and warehousing services SAC Section 6 • Warehousing & Logistics | 18% GST | |
| 9972SAC | Real estate services involving owned or leased property, commercial rental, leasing SAC Section 7 • Real Estate & Rent | 18% GST | |
| 9987SAC | Maintenance, repair and installation services (Machinery, computers, electrical equipment) SAC Section 8 • Repair & Maintenance | 18% GST | |
| 9963SAC | Accommodation, food and beverage services, restaurants, hotel lodging, catering SAC Section 6 • Hospitality & Restaurant | 5% GST | |
| 9992SAC | Education services, schools, higher education institutions, vocational training SAC Section 9 • Education (Exempt) | 0% GST | |
| 9993SAC | Human health and social care services, hospitals, doctors, diagnostic centres SAC Section 9 • Healthcare (Exempt) | 0% GST |
Understanding Indian GST HSN & SAC Classification
CBIC guidelines mandate structured classification to eliminate tax disputes and streamline automated GSTR-1 filings.
HSN Code Structure
HSN uses a hierarchical 8-digit international taxonomy:
- Digits 1-2:Chapter of the commodity
- Digits 3-4:Heading within chapter
- Digits 5-6:Sub-heading classification
- Digits 7-8:Regional tariff item specification
CBIC Digit Requirements
Under official Notification 78/2020-Central Tax:
- ≤ ₹5 Cr AATO:Minimum 4 digits required on B2B invoices. Optional on B2C.
- > ₹5 Cr AATO:Minimum 6 digits mandatory on all B2B and B2C invoices.
- Export / Import:8 digits strictly required regardless of turnover.
GSTR-1 Table 12 Rules
Monthly GSTR-1 returns require Table 12 HSN summaries:
- Bifurcated Lines:Table 12 requires separate summaries for B2B and B2C sales.
- UQC Standard:Official CBIC quantity codes (e.g., KGS, NOS, MTR, PCS).
- Zero Variance:Table 12 taxable value must match total sales turnover.
Frequently Asked Questions (FAQ)
What happens if I enter an incorrect HSN code on a GST invoice?
Entering an incorrect HSN code may lead to audit notices from the GST department under Section 125 (general penalty up to ₹25,000). Furthermore, if a wrong HSN leads to applying a lower tax rate, your buyer may face input tax credit (ITC) denial during GSTR-2B reconciliation.
Are service providers required to use HSN or SAC codes?
Service providers must use SAC (Services Accounting Code). All SAC codes start with the prefix 99. For example, SAC 9983 covers information technology and consulting services, while SAC 9965 covers freight and goods transport services.
Can I generate an invoice without specifying an HSN code?
For registered taxpayers issuing B2B invoices, reporting at least 4 digits of HSN is mandatory by law. Only unregistered retail consumers buying small value items on non-tax cash memos can be billed without mandatory HSN itemization.