Harmonized System of Nomenclature
GST HSN & SAC Code Finder
Live Master DataQuickly search Indian GST tariff codes, descriptions, and applicable tax slabs.
HSN & SAC Code Quick Reference — FY 2026-27
Need a fast lookup? Common Indian GST chapters, tariff headings, and current tax rate slabs at a glance.
| GST Slab | HSN / Chapter Range | Common Goods (HSN) | Common Services (SAC) |
|---|---|---|---|
| 0% (Nil) | Chapters 01 – 12 | Fresh milk, curd, eggs, unbranded cereals, flour, fresh vegetables, fresh fruits, natural honey, salt, books. | Government healthcare, primary school & university education, public library services, agricultural harvesting. |
| 3% | Chapter 71 | Gold jewellery, silver bars, bullion, platinum, diamonds, precious gemstones, coins and currency notes. | Job work for diamonds and precious gemstones (specifically notified categories). |
| 5% | Chapters 17, 21, 64 | Packaged foods, edible oils, tea, spices, life-saving medicines, fertilisers, footwear under ₹1,000, coal, agarbatti. | Economy air travel, Indian Railways tickets, road passenger transport (cab aggregators), small restaurants (non-AC / standalone). |
| 12% | Chapters 16, 84, 85 | Processed foods, fruit juices, dairy products (cheese, butter, ghee), frozen meat, sewing machines, medical diagnostic kits. | Business class domestic flights, civil construction work contracts, business printing and book binding. |
| 18% | Chapters 84, 85, 99 | Electronics, mobile phones, computers, monitors, industrial machinery, paints, detergents, steel & aluminium articles. | Digital marketing, SEO, web development, IT & SaaS subscriptions, management consultancy, chartered accountancy, AC restaurants, hotels (₹7,500+/night). |
| 28% | Chapters 24, 87, 95 | Automobiles, two-wheelers, air conditioners, refrigerators, cement, dishwashers, tobacco products, aerated sugary drinks. | Five-star luxury accommodation, racing club betting, casinos, entry to high-end amusement parks. |
How to Use This HSN Code Finder & Filing Rules
Everything you need to ensure accurate tax classification and GSTR compliance for Indian B2B and B2C sales.
1. Search by Code, Keyword, or Category
You can search in three distinct ways:
- By Numeric Code: Enter a 2-digit chapter (e.g.,
01), 4-digit heading (e.g.,0101), or 6-digit code to view all matching sub-classifications. - By Keyword: Type common trade names like "software", "shoes", "consulting", or "cotton" to locate relevant tariff lines.
- By Tax Rate Slabs: Use the dropdown filter to inspect all products or services under 5%, 12%, 18%, or 28%.
2. Difference Between HSN and SAC
GST classifies supplies into two distinct categories:
- HSN (Harmonized System of Nomenclature): Multi-purpose 6-to-8 digit system developed by the WCO for tangible goods (Chapters 01 to 98).
- SAC (Services Accounting Code): India-specific 6-digit classification created by CBIC for services. All SAC codes uniformly begin with the digits 99.
Mandatory HSN Digit Rules (Based on Turnover Thresholds)
Under GST Notification No. 78/2020 – Central Tax, businesses must declare a minimum number of HSN digits on tax invoices according to their Aggregate Annual Turnover (AATO):
| Annual Turnover (AATO) | B2B Tax Invoices | B2C Tax Invoices | Import / Export Shipments |
|---|---|---|---|
| Up to ₹5.00 Crore | 4 Digits Required | Optional (Recommended) | 8 Digits Required |
| Above ₹5.00 Crore | 6 Digits Required | 6 Digits Required | 8 Digits Required |
Understanding the 8-Digit HSN Hierarchy (Example: 0101.21.00)
Tired of entering HSN codes and calculating GST manually?
Generate professional, print-ready 4-copy GST invoices with automatic tax rate calculation, dynamic UPI QR codes, and digital sign-off in seconds.
Frequently Asked Questions About HSN & SAC Codes
Clear answers to common questions about GST classifications, invoicing compliance, and tax rates in India.
HSN (Harmonized System of Nomenclature) is used for the categorization of physical goods and merchandise, containing chapters from 01 to 98. SAC (Services Accounting Code) is used exclusively for intangible services under GST, and every SAC code uniformly starts with the number 99 (e.g., 9983 for Information Technology and Professional Engineering Services).
Digital marketing services—including Search Engine Optimization (SEO), Answer Engine Optimization (AEO), Generative Engine Optimization (GEO), website design, social media marketing, and IT consultancy—fall under SAC code 998311 or 998314 and attract 18% GST. Businesses registered under GST can claim a 100% Input Tax Credit (ITC) on this GST amount against their output tax liability.
Quoting an incorrect HSN or SAC code can result in:
- Notice of tax mismatch during GSTR-1, GSTR-2B, and GSTR-3B auto-reconciliation.
- Denial or temporary blockage of Input Tax Credit (ITC) for your registered buyer.
- General penalty under Section 125 of the CGST Act (up to ₹25,000 CGST + ₹25,000 SGST) for issuing non-compliant tax invoices.
No. Effective April 1, 2021, 2-digit HSN reporting has been completely phased out for B2B supplies. Taxpayers with an aggregate turnover up to ₹5 Crore must report at least 4 digits on all B2B tax invoices. For B2C supplies, reporting remains optional for businesses under ₹5 Crore turnover, though maintaining 4 digits is advised for inventory standardization.
Yes. Regardless of annual turnover, all goods exported outside India or imported into the country must carry the full 8-digit tariff code on invoices, shipping bills, and bills of entry. For service exports, the standard 6-digit SAC code starting with 99 is sufficient.
The total GST rate tied to the HSN code remains identical regardless of destination, but the collection mechanism differs:
- Intra-state (within same state): Split equally into CGST (half) and SGST (half). For example, an 18% HSN item splits into 9% CGST + 9% SGST.
- Inter-state (between two different states or export): Charged fully as IGST (18%).
