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HSN Code List & GST Rate Finder

Find HSN / SAC Codes & GST Rates for your goods & services

What is HSN Code?

HSN code stands for “Harmonized System of Nomenclature”. This system has been introduced for the systematic classification of goods all over the world. HSN code is a 6-digit uniform code that classifies 5000+ products and is accepted worldwide. It was developed by the World Customs Organization (WCO) and it came into effect from 1988.

How does HSN code work?

It has about 5,000 commodity groups, each identified by a six-digit code, arranged in a legal and logical structure. It is supported by well-defined rules to achieve uniform classification.

Why is HSN important?

The main purpose of HSN is to classify goods from all over the World in a systematic and logical manner. This brings in a uniform classification of goods and facilitates international trade

HSN Worldwide

The HSN system is used by more than 200 countries and economies for reasons such as:

  • Uniform classification
  • Base for their Customs tariffs
  • Collection of international trade statistics

Over 98% of the merchandise in international trade is classified in terms of the HSN.

Harmonized System of Nomenclature number for each commodity is accepted by most of the countries. The HSN number remains same for almost all goods. However, HSN number used in some of the countries varies little, based on the nature of goods classified.

HSN in India

India is a member of World Customs Organization(WCO) since 1971. It was originally using 6-digit HSN codes to classify commodities for Customs and Central Excise. Later Customs and Central Excise added two more digits to make the codes more precise, resulting in an 8 digit classification.

Understanding the HSN Code

The HSN structure contains 21 sections, with 99 Chapters, about 1,244 headings, and 5,224 subheadings.

  • Each Section is divided into Chapters. Each Chapter is divided into Headings. Each Heading is divided into Sub Headings.
  • Section and Chapter titles describe broad categories of goods, while headings and subheadings describe products in detail.

For example:

Handkerchiefs made of Textile matters 62.13.90

  • First two digits (62) represent the chapter number for Articles of apparel and clothing accessories, not knitted or crocheted.
  • Next two digits (13) represent the heading number for handkerchiefs.
  • Finally, last two digits (90) is the product code for handkerchiefs made of other textile materials.

India has 2 more digits for a deeper classification.If the handkerchiefs are made from a man-made fibre, then the HSN code is 62.13.90.10.

Structure of HSN Code in India

icon for stat

Services Accounting Code (SAC) in GST

Like goods, services are also classified uniformly for recognition, measurement and taxation. Codes for services are called Services Accounting Code or SAC

For example:

Legal documentation and certification services concerning patents, copyrights and other intellectual property rights-- 998213

  • The first two digits are same for all services i.e. 99
  • The next two digits (82) represent the major nature of service, in this case, legal services
  • The last two digits (13) represent detailed nature of service, i.e., legal documentation for patents etc.

HSN in GST

HSN codes to be declared up to 31st March 2021:
Transaction ChargesNo. of digits of HSN to be declared
Upto 1.5 crore0
1.5 crore- 5 crore2
More than 5 crore4

Declaration of HSN Code for Goods and Services

HSN codes to be declared from 1st April 2021:

(Vide CGST notification number 78/2020 dated 15th October 2020)

Transaction ChargesType of Invoice documentNo. of digits of HSN to be declared
Up to 5 croreMandatory for B2B tax invoices4
Optional for B2C tax invoices4
More than 5 croreMandatory for all invoices6

*Annual aggregate turnover for the previous financial year, i.e., for reporting invoice in FY 2021-22, turnover to be referred must be of FY 2020-21.

  • These HSN codes must be declared in every tax invoice issued by the taxpayer under GST.
  • All 8 digits of HSN code is mandatory in case of export and imports under the GST.

Why is HSN important under GST?

The purpose of HSN codes is to make GST systematic and globally accepted.

HSN codes will remove the need to upload the detailed description of the goods. This will save time and make filing easier since GST returns are automated.

A dealer or a service provider must provide HSN/SAC wise summary of sales in his GSTR-1 if his turnover falls in above slabs.

HSN - wise summary of outward supplies

Chapter wise distribution of goods using HSN codes
Chapter Commodities
Section I. Animals and Animal Products
Chapter 1Animals
Chapter 2Meat and edible offal
Chapter 3Fish, molluscs, crustaceans, and other aquatic invertebrates
Chapter 4Dairy produce, birds' eggs, honey and other edible products of animal origin that are not specified elsewhere
Chapter 5Other products of animal origin that are not specified elsewhere
Section II. Vegetables and Vegetable Products
Chapter 6Live trees and plants, bulbs, roots, etc., cut flowers and ornamental foliage
Chapter 7Edible vegetables, certain roots and tubers
Chapter 8Edible fruit and nuts, the peel of citrus fruits or melons
Chapter 9Tea, coffee, mate and spices
Chapter 10Cereals
Chapter 11Milling products, malt, wheat gluten, starches, and inulin
Chapter 12Oil seeds and oleaginous fruits, grains, straw and fodder, seeds and fruit, and industrial or medicinal plants
Chapter 13Lac, gum, resin, and other saps and extracts
Chapter 14Vegetable plaiting materials, and vegetable products that are not specified elsewhere
Section III. Animal or Vegetable Oils, Their Cleavage Products, Waxes, and Prepared Edible Fats
Chapter 15Animal or vegetable oils, their cleavage products, waxes, and prepared edible fats
Section IV. Prepared Food, Beverages, Spirits, Tobacco and Tobacco Substitutes
Chapter 16Preparation of meat, fish or crustaceans, molluscs, or any other aquatic invertebrates
Chapter 17Sugar and sugar confectionery
Chapter 18x Cocoa and cocoa preparations
Chapter 19Preparations of cereals, starch, flour, milk, and pastry products
Chapter 20Preparation of vegetables, fruits, nuts, or plant parts
Chapter 21Miscellaneous edible preparations
Chapter 22Beverages, vinegar, and spirits
Chapter 23Residue and food waste, prepared animal fodder
Chapter 24Tobacco and tobacco substitutes that are manufactured
Section V. Minerals
Chapter 25Salt, earths and stones, sulphur, plastering material, lime, and cement
Chapter 26Ores, slag, and ash
Chapter 27Mineral fuel, mineral oils and products of their distillation, mineral waxes, and bituminous substances
Section VI. Chemical Products or of Allied Industries
Chapter 28Inorganic chemicals, organic or inorganic compounds of precious metals, rare-earth metals, radioactive elements, or isotopes
Chapter 29Organic chemicals
Chapter 30 Pharmaceutical products
Chapter 31Fertilisers
Chapter 32Tanning or dyeing extracts, tannins and their derivatives, dyes, pigments, and other colouring matter, varnishes and paints, inks, putty and other mastics
Chapter 33Essential oils and resinoids, cosmetic or toilet preparations, perfumery
Chapter 34Soap, washing preparations, organic surface-active agents, lubricating preparations, prepared waxes, artificial waxes, polishing or scouring preparations, candles and similar items, modelling pastes, dental preparations and dental waxes with a basis of plaster
Chapter 35Albuminoidal substances, glues, enzymes, and modified starches
Chapter 36Explosives, pyrotechnic products, pyrophoric alloys, certain combustible preparations, and matches
Chapter 37Photographic or cinematographic goods
Chapter 38Miscellaneous chemical products
Section VII. Plastics, Rubber, and Articles Thereof
Chapter 39Plastics and plastic articles
Chapter 40Rubber and rubber articles
Section VIII. Raw Hides and Skins, Furskins and Articles Thereof, Leather, and Related Goods
Chapter 41Raw hides and skins (other than furskins) and leather
Chapter 42Articles made of leather, travel goods, handbags and similar containers, saddlery and harnesses, articles made of animal gut (other than silkworm gut)
Chapter 43Furskins and artificial fur and articles thereof
Section IX. Wood and Wooden Articles, Wood Charcoal, Cork and Articles of Cork, Basket Ware and Wickerwork, Manufacturers of Straw, Esparto or Other Plaiting Material
Chapter 44Wood and wooden articles, wood charcoal
Chapter 45Cork and articles of cork
Chapter 46Manufactures of straw, esparto or other plaiting materials, basket ware and wickerwork
Section X. Pulp of Wood or Other Fibrous Cellulosic Material, Recovered Paper or Paperboard (Waste and Scrap), Paper and Paperboard and Articles Thereof
Chapter 47Pulp of wood or other fibrous cellulosic material, recovered paper or paperboard (waste and scrap)
Chapter 48Paper and paperboard, articles made of paper pulp, or articles made of paper or paperboard.
Chapter 49Printed books, pictures, newspapers, and other products of the printing industry, typescripts, manuscripts, and plans
Section XI. Textile and Textile Articles
Chapter 50Silk
Chapter 51Wool, fine or coarse animal hair, horse hair yarn and other woven fabrics
Chapter 52Cotton
Chapter 53Other vegetable textile fibres, paper yarn and woven fabrics made of paper yarn
Chapter 54Man-made filaments
Chapter 55Man-made staple fibres
Chapter 56Wadding, felt and nonwovens, twine, cordage, special yarns, ropes, and cables and articles thereof
Chapter 57Carpets and textile floor coverings
Chapter 58Special woven fabrics, lace tapestries, tufted textile fabrics, trimmings, and embroidery
Chapter 59Impregnated, covered, coated, or laminated textile fabrics, textile articles made for industrial use.
Chapter 60Knitted or crocheted fabrics
Chapter 61Articles of apparel and clothing accessories that are knitted or crocheted
Chapter 62Articles of apparel and clothing accessories that are not knitted or crocheted
Chapter 63Other made up textile articles, sets, worn clothing and textile articles, and rags
Section XII. Footwear, Headgear, Umbrellas, Walking Sticks and Seat Sticks, Whips, Riding Crops and Parts Thereof, Artificial Flowers, Articles of Human Hair, Prepared Feathers and Articles Made Thereof
Chapter 64Footwear, gaiters, etc., and the parts of such articles
Chapter 65Headgear and parts thereof
Chapter 66Umbrellas and sun umbrellas, walking sticks, seat sticks, riding crops and parts thereof, and whips
Chapter 67Prepared feathers and down and articles made thereof, artificial flowers, and articles made of human hair
Section XIII. Articles Made of Stone, Plaster, Asbestos, Cement, Mica, or Other Similar Materials, Glass and Glassware, Ceramic Products
Chapter 68Articles made of stone, plaster, cement, asbestos, mica or similar materials
Chapter 69Ceramic products
Chapter 70Glass and glassware
Section XIV. Natural or Cultured Pearls, Precious Metals Clad With Precious Metal and Articles Thereof, Precious or Semi-Precious Stones, Coins, Imitation Jewellery
Chapter 71Natural or cultured pearls, precious metals, metals that are clad with precious metal and articles thereof, precious or semi-precious stones, imitation jewellery, coins
Section XV. Base Metal and Articles Made of Base Metal
Chapter 72Iron and steel
Chapter 73Articles made of iron or steel
Chapter 74Copper and articles thereof
Chapter 75Nickel and articles thereof
Chapter 76Aluminium and articles thereof
Chapter 77(Reserved for possible future use)
Chapter 78Lead and articles thereof
Chapter 79Zinc and articles thereof
Chapter 80Tin and articles thereof
Chapter 81Other base metals, cermets, and articles thereof
Chapter 82Tools, implements, spoons and forks, cutlery, of base metal, and parts thereof
Chapter 83Miscellaneous articles made of base metal
Section XVI. Machinery and Mechanical Appliances, Electrical Equipment and Parts Thereof, Sound Reproducers and Recorders, Television Image and Sound Reproducers and Recorders, and Parts and Accessories of Such Articles
Chapter 84Nuclear reactors, machinery and mechanical appliances, boilers, and parts thereof
Chapter 85Electrical machinery and equipment and parts thereof, sound reproducers and recorders, television image and sound reproducers and recorders, and parts and accessories of such articles
Section XVII. Vehicles, Aircraft, Vessels, and Associated Transport Equipment
Chapter 86Tramway or railway locomotives, tramway or railway track fixtures and fittings and parts thereof, rolling stock and parts thereof, mechanical (including electro-mechanical) traffic signalling equipment of all kinds
Chapter 87Vehicles other than tramway or railway rolling stock, and parts and accessories thereof
Chapter 88Aircraft, spacecrafts, and parts thereof
Chapter 89Ships, boats and floating structures
Section XVIII. Optical, Photographic, Cinematographic, Checking, Measuring, Precision, Medical or Surgical Instruments and Apparatus, Musical Instruments, Clocks and Watches, Parts and Accessories Thereof
Chapter 90Optical, photographic, cinematographic, checking, measuring, precision, medical or surgical instruments and apparatus, parts and accessories thereof
Chapter 91Clocks and watches and parts thereof
Chapter 92Musical instruments, and parts and accessories of such articles
Section XIX. Arms and Ammunition, Parts and Accessories Thereof
Chapter 93Arms and ammunition, parts and accessories thereof
Section XX. Miscellaneous Manufactured Articles
Chapter 94Furniture, mattresses, mattress supports, bedding, cushions and similar stuffed furnishing, lamps and lighting fittings, which are not elsewhere specified or included, illuminated signs and name-plates and the like, prefabricated buildings
Chapter 95Toys, games and sports requisites, parts and accessories thereof
Chapter 96Miscellaneous manufactured articles
Section XXI. Works of Art, Collectors’ Pieces and Antiques
Chapter 97Works of art, collectors' pieces and antiques
Chapter 98Project imports, laboratory chemicals, personal imports by air or post, passenger's baggage, ship stores
Chapter 99Services

How can I find my product in HSN list and its relevant HSN Code?

Please visit our handy HSN Calculator to find out both HSN codes of goods & SAC codes of services.

What is UQC?

UQC stands for Unique Quantity Code. In simple terms, it is a unit of measurement such as 1 kilogramme of wheat, 1 litre of oil etc.

What is UQC in GST?

As per CGST Rules, any tax invoice, credit note, debit note must have UQC or quantity unit description.

For example-

100 metres of fabric

Refer our article on

UQC for more information.

To minimize errors while filing GST returns, it’s important to know the right HSN code for your product.

Use ClearTax HSN Calculator to find out the HSN code for your product. Our ClearTax GST Software has all the HSN codes inbuilt. You need to select the items you sell only once in the Item Master. Once you are done, your HSN code will be automatically populated in all your invoices and returns.

Simplify your GST Filing Process with ClearTax GST Software.

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Frequently asked questions

What is the difference between an HSN code and a SAC code?

HSN codes are used for the classification of goods, whereas SAC codes are used for services.

What is the full form of HSN?

HSN code stands for “Harmonized System of Nomenclature”, a system for the classification of goods world-wide.

Who is eligible for HSN code in GST?

As per CGST notification 78/2020 dated 15th October 2020, HSN code must be mandatorily declared as follows from 1st April 2021-

AATO* for the previous financial yearType of InvoicesNo. of digits of HSN to be declared
Up to Rs.5 croreMandatory for B2B tax invoices4
Optional for B2C tax invoices4
More than Rs.5 croreMandatory for all invoices6

*AATO = Annual aggregate turnover

What is ‘Aggregate turnover’ under GST?

‘Aggregate turnover’ under GST refers to the aggregate value of all taxable supplies (but excluding the value of inward supplies on which GST is payable on a reverse charge basis), exempt supplies, export supplies, and inter-state supplies of persons that have the same PAN. It is to be computed on an all-India basis and excludes CGST, SGST, UTGST, IGST, and cess.

Where are HSN codes required to be mentioned?

HSN codes are required to be mentioned on invoices or Bills of Supply, and in the GSTR-1 return.

Is HSN code 4 digit or 8 digit?

HSN Codes are typically 6 digit codes. However, in India, we have 8 digit HSN codes where the first two digits represent the chapter number, the next two digits represent the heading number, the following two digits comprise the sub-heading, and the last two digits are the tariff item.

What is 4 digit and 6 digit HSN code?

Four digit HSN codes comprise of the chapter number and heading only, whereas six digit HSN codes also comprise of the sub-heading of the product category.

What are SAC codes?

SAC codes stand for Service Accounting Codes. They are similar to HSN codes, but are instead used for the classification of services.

What is HS and HSN code?

HSN Code is the same as the Harmonised System Code (HS Code) in shipping. However, it is more commonly known as the HSN in India. Like the HS Code list, each of the HSN codes for import and export of goods comprises six digits.

How to add HSN code in GST portal?

Step 1: Login to the GST portal.
Step 2: On the dashboard, go to ‘Services’ > ‘Registration’ >‘Amendment of Registration Non-core fields’.
Step 3: Next, click on the ‘Goods and Services’ tab.
Step 4: Click on the ‘Goods’ tab.
Step 5: Search for the relevant HSN chapter by entering the HSN code or name of the item.
Step 6: Click on ‘Save and continue’. Continue to click on the ‘Save’ button until the verification step.
Step 7: Complete the verification and submit via DSC or EVC.

Is HSN code mandatory for GST invoice?

Yes, as per the CGST notification 78/2020 dated 15th October 2020, HSN codes must be mandatorily declared on B2B invoices (4 digit codes) by taxpayers with AATO of up to Rs.5 crore in the previous financial year, while it’s optional for B2C invoices.

Similarly, HSN codes must be mandatorily declared on all invoices (6 digit codes) by taxpayers with AATO of more than Rs.5 crore in the previous financial year.

Is a GST bill valid without HSN code?

No, a GST bill will not be valid without a HSN code.

Are HSN codes the same across all countries?

HSN (Harmonized System of Nomenclature) was developed by the World Customs Organisation (WCO) and is used to classify goods. They are similar in the countries that are under the WCO. 6-digit HSN codes are typically used for the goods. However, some countries use 8-digit codes to subclassify goods.

Should HSN codes be mentioned by taxpayers registered under the composition scheme or taxpayers supplying exempted goods?

Registered persons under the composition scheme or supplying exempted goods are also required to mention HSN codes as per the above-stated criteria.

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