HSN Code List & GST Rates – India
Updated for FY 2024–25 | Instant HSN/SAC Code Lookup
Key Statistics
| 5,224 | 99 | 21 | 200+ | 98% |
|---|---|---|---|---|
| HSN Subheadings | Chapters | Sections | Countries Use HSN | Global Trade Covered |
What is HSN Code?
HSN stands for Harmonized System of Nomenclature — a globally standardized system for classifying goods. Developed by the World Customs Organization (WCO) in 1988, it uses a 6-digit code to identify over 5,000 products and is recognized in 200+ countries.
In India, HSN codes are used under the Goods and Services Tax (GST) framework to classify goods for taxation. India uses an extended 8-digit HSN code for greater precision — the last 2 digits are India-specific.
How to Read an HSN Code
Every HSN code has a structured hierarchy. Here is how the 8-digit India code breaks down:
| Digits 1-2 | Digits 3-4 | Digits 5-6 | Digits 7-8 |
|---|---|---|---|
| Chapter | Heading | Sub-heading | Tariff Item (India) |
| 62 | 13 | 90 | 10 |
Example: Handkerchiefs made of man-made fibre = 62.13.90.10
- 62 = Apparel (not knitted/crocheted)
- 13 = Handkerchiefs
- 90 = Other textile materials
- 10 = Man-made fibre (India-specific)
HSN vs SAC Code
HSN codes classify goods. SAC (Services Accounting Codes) classify services. SAC codes always start with 99 and are 6 digits long. Both are mandatory under GST.
HSN Code Requirements Under GST (2024)
As per CGST Notification 78/2020 (effective 1st April 2021), all GST-registered businesses must declare HSN codes on their invoices based on annual aggregate turnover (AATO):
| Annual Turnover (AATO) | Invoice Type | HSN Digits Required | Status |
|---|---|---|---|
| Up to Rs. 5 Crore | B2B Tax Invoice | 4 digits | Mandatory |
| Up to Rs. 5 Crore | B2C Tax Invoice | 4 digits | Optional |
| More than Rs. 5 Crore | All Invoices | 6 digits | Mandatory |
| Export / Import | All Documents | 8 digits | Mandatory |
Note: AATO = Annual Aggregate Turnover for the previous financial year. A GST invoice without a valid HSN code is considered invalid.
Why HSN Matters for GST
HSN Codes automate GST returns (GSTR-1) and eliminate the need to describe goods manually. They also determine the applicable GST rate for each product, making accurate classification critical for compliance.
HSN Code – Complete Chapter List (All 99 Chapters)
Browse all 21 sections and 99 chapters:
Section I – Live Animals & Animal Products
| Chapter | Description |
|---|---|
| 01 | Live animals |
| 02 | Meat and edible offal |
| 03 | Fish, crustaceans and molluscs |
| 04 | Dairy produce, birds eggs, honey |
| 05 | Other animal products |
Section II – Vegetable Products
| Chapter | Description |
|---|---|
| 06 | Live trees, plants, cut flowers |
| 07 | Edible vegetables, roots and tubers |
| 08 | Edible fruit and nuts |
| 09 | Tea, coffee, spices |
| 10 | Cereals |
| 11 | Milling products, malt, starches |
| 12 | Oil seeds, oleaginous fruits |
| 13 | Lac, gum, resins, extracts |
| 14 | Vegetable plaiting materials |
Section III – Animal or Vegetable Fats | Section IV – Food & Beverages
| Chapter | Description |
|---|---|
| 15 | Animal or vegetable oils and fats |
| 16 | Preparations of meat and fish |
| 17 | Sugars and sugar confectionery |
| 18 | Cocoa and cocoa preparations |
| 19 | Preparations of cereals and flour |
| 20 | Preparations of vegetables and fruits |
| 21 | Miscellaneous edible preparations |
| 22 | Beverages, vinegar, spirits |
| 23 | Residues, animal fodder |
| 24 | Tobacco and tobacco substitutes |
Section V – Mineral Products | Section VI – Chemical Products
| Chapter | Description |
|---|---|
| 25 | Salt, sulphur, cement, lime |
| 26 | Ores, slag and ash |
| 27 | Mineral fuels and oils |
| 28 | Inorganic chemicals |
| 29 | Organic chemicals |
| 30 | Pharmaceutical products |
| 31 | Fertilisers |
| 32 | Dyes, paints, varnishes, inks |
| 33 | Essential oils, cosmetics, perfumery |
| 34 | Soap, washing preparations, waxes |
| 35 | Albuminoids, glues, enzymes |
| 36 | Explosives, matches, pyrotechnics |
| 37 | Photographic and cinematographic goods |
| 38 | Miscellaneous chemical products |
Sections VII–XIV – Plastics, Rubber, Leather, Wood, Paper, Textiles, Footwear, Stone, Jewellery
| Chapter | Description |
|---|---|
| 39 | Plastics and plastic articles |
| 40 | Rubber and rubber articles |
| 41 | Raw hides, skins and leather |
| 42 | Leather articles, travel goods, handbags |
| 43 | Furskins and articles thereof |
| 44 | Wood and wooden articles |
| 45 | Cork and articles of cork |
| 46 | Straw manufactures, basketware |
| 47 | Pulp of wood, recovered paper |
| 48 | Paper and paperboard |
| 49 | Printed books, newspapers, publications |
| 50 | Silk |
| 51 | Wool, animal hair, woven fabrics |
| 52 | Cotton |
| 53 | Vegetable textile fibres, paper yarn |
| 54 | Man-made filaments |
| 55 | Man-made staple fibres |
| 56 | Wadding, felt, ropes, cables |
| 57 | Carpets and floor coverings |
| 58 | Special woven fabrics, embroidery |
| 59 | Coated/laminated textile fabrics |
| 60 | Knitted or crocheted fabrics |
| 61 | Apparel — knitted or crocheted |
| 62 | Apparel — not knitted or crocheted |
| 63 | Made-up textile articles, rags |
| 64 | Footwear and gaiters |
| 65 | Headgear and parts thereof |
| 66 | Umbrellas, walking sticks, whips |
| 67 | Prepared feathers, artificial flowers |
| 68 | Stone, plaster, cement, mica articles |
| 69 | Ceramic products |
| 70 | Glass and glassware |
| 71 | Pearls, precious stones, jewellery, coins |
Sections XV–XXI – Base Metals, Machinery, Vehicles, Instruments, Arms, Misc, Art
| Chapter | Description |
|---|---|
| 72 | Iron and steel |
| 73 | Articles of iron or steel |
| 74 | Copper and articles thereof |
| 75 | Nickel and articles thereof |
| 76 | Aluminium and articles thereof |
| 78 | Lead and articles thereof |
| 79 | Zinc and articles thereof |
| 80 | Tin and articles thereof |
| 81 | Other base metals, cermets |
| 82 | Tools, cutlery, implements of base metal |
| 83 | Miscellaneous base metal articles |
| 84 | Nuclear reactors, boilers, machinery |
| 85 | Electrical machinery and equipment |
| 86 | Railway locomotives and rolling stock |
| 87 | Vehicles and parts thereof |
| 88 | Aircraft and spacecraft |
| 89 | Ships, boats, floating structures |
| 90 | Optical, medical, precision instruments |
| 91 | Clocks, watches and parts |
| 92 | Musical instruments |
| 93 | Arms and ammunition |
| 94 | Furniture, lamps, prefabricated buildings |
| 95 | Toys, games, sports requisites |
| 96 | Miscellaneous manufactured articles |
| 97 | Works of art, antiques |
| 98 | Project imports, personal imports |
| 99 | Services |
SAC Codes – Services Accounting Code
Services are classified under SAC codes — a 6-digit system where the first two digits are always 99. SAC codes must be declared on all GST invoices for services, just like HSN codes for goods.
SAC Code Structure: 99 (All Services) + 2-digit Service Type + 2-digit Sub-type
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 998211 | Legal advisory & representation services | 18% |
| 998213 | Legal docs for patents & intellectual property | 18% |
| 996311 | Accommodation in hotels & similar | 12-18% |
| 997212 | Rental or leasing of residential property | Exempt |
| 998314 | IT consulting & software development | 18% |
| 996111 | Road transport of goods | 5-12% |
How to Add HSN Code on GST Portal
Follow these steps to add or update HSN codes in your GST registration:
- Login to the GST Portal at gst.gov.in
- Go to Services > Registration > Amendment of Registration Non-core fields
- Click on the Goods and Services tab
- Select the Goods tab
- Search for the HSN chapter by entering the HSN code or item name
- Click Save and continue through all steps
- Complete verification via DSC or EVC and submit
Disclaimer: HSN Code information is for reference only. Always verify with the official GST portal (gst.gov.in) or a qualified tax professional.
Frequently Asked Questions
Q1. What is HSN code in GST?
HSN (Harmonized System of Nomenclature) code is a 6-to-8 digit code used under GST to classify goods. It makes GST returns systematic and globally accepted, removing the need to manually describe goods on invoices.
Q2. Is HSN code mandatory for GST invoice?
Yes. From April 1, 2021, taxpayers with AATO up to Rs. 5 crore must declare 4-digit HSN codes on B2B invoices. Those with AATO above Rs. 5 crore must declare 6-digit codes on all invoices. For exports/imports, all 8 digits are mandatory.
Q3. What is the difference between HSN code and SAC code?
HSN codes are used to classify goods (products), while SAC (Services Accounting Code) codes classify services. HSN codes are typically 6-8 digits; SAC codes are 6 digits and always start with '99'.
Q4. What is the difference between HSN code and SAC code?
HSN codes are used to classify goods (products), while SAC (Services Accounting Code) codes classify services. HSN codes are typically 6-8 digits; SAC codes are 6 digits and always start with '99'.
Q5. Is a GST bill valid without HSN code?
No. A GST invoice without a valid HSN or SAC code is considered invalid under GST law. It is mandatory for eligible taxpayers as per CGST Notification 78/2020.
Q6. What is 4-digit vs 6-digit HSN code?
A 4-digit HSN code includes the chapter (first 2 digits) and heading (next 2 digits) only. A 6-digit code adds the sub-heading, providing more specific product classification.
Q7. How many digits is the HSN code in India?
India uses 8-digit HSN codes. The first 6 digits follow the international WCO standard, and the last 2 digits are India-specific tariff item codes for greater classification precision.
Q8. Are HSN codes the same worldwide?
The first 6 digits of HSN codes are standardized across all 200+ WCO member countries. However, countries like India add extra digits (7th and 8th) for their own national tariff classifications.
Q9. Who needs to quote HSN codes under GST?
All GST-registered businesses supplying goods are required to quote HSN codes on their invoices. This includes businesses registered under the composition scheme and those supplying exempted goods, as per the applicable digit requirements.
