{"id":7471,"date":"2024-01-09T11:58:59","date_gmt":"2024-01-09T11:58:59","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7471"},"modified":"2026-10-23T08:18:46","modified_gmt":"2026-10-23T08:18:46","slug":"hsn-code","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/hsn-code\/","title":{"rendered":"HSN Code List in India \u2013 Complete Guide"},"content":{"rendered":"\n
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HSN (Harmonised System of Nomenclature) codes classify goods under GST in India.<\/strong> They help businesses identify products, apply the appropriate GST rate and report supplies correctly in tax invoices and GST returns.<\/p>\n\n\n\n

HSN codes are used for goods, while SAC (Services Accounting Code)<\/a><\/strong> is used for services. The number of digits businesses must report depends on their aggregate annual turnover and applicable GST rules.<\/p>\n\n\n\n

What Is an HSN Code?<\/h2>\n\n\n\n

An HSN code is a standardised numerical classification assigned to goods. The Harmonised System was developed by the World Customs Organization (WCO)<\/a> to support consistent identification of products in international trade.<\/p>\n\n\n\n

India uses HSN classifications for customs and GST purposes. Businesses use these codes to identify the correct classification of goods and determine the relevant GST treatment.<\/p>\n\n\n\n

For example, rice, electrical equipment, medicines and furniture fall under different HSN headings.<\/p>\n\n\n\n

How Does the HSN Code System Work?<\/h2>\n\n\n\n

HSN codes follow a hierarchical structure. Each additional pair of digits identifies a more specific product classification.<\/p>\n\n\n\n

Digits<\/th>Classification<\/th>Example<\/th><\/tr><\/thead>
2 digits<\/td>Chapter<\/td>10 \u2013 Cereals<\/td><\/tr>
4 digits<\/td>Heading<\/td>1006 \u2013 Rice<\/td><\/tr>
6 digits<\/td>Subheading<\/td>100630 \u2013 Semi-milled or wholly milled rice<\/td><\/tr>
8 digits<\/td>Indian tariff item<\/td>10063010 \u2013 Rice, parboiled<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

The exact code should be selected based on the product’s description, composition, processing and relevant classification rules.<\/p>\n\n\n\n

How Many HSN Digits Are Required Under GST?<\/h2>\n\n\n\n

The HSN\/SAC reporting requirement depends on the taxpayer’s aggregate annual turnover in the preceding financial year.<\/p>\n\n\n\n

Aggregate annual turnover<\/th>HSN\/SAC requirement<\/th><\/tr><\/thead>
Up to \u20b95 crore<\/td>Minimum 4 digits for B2B tax invoices<\/td><\/tr>
Above \u20b95 crore<\/td>Minimum 6 digits for tax invoices<\/td><\/tr>
Up to \u20b95 crore, B2C invoices<\/td>Four-digit disclosure may be omitted from the invoice under the applicable notification<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Businesses should also comply with the HSN\/SAC reporting requirements in GSTR-1<\/a>. From the May 2025 return period, Table 12 separates B2B and B2C supplies, and the portal requires selection from its HSN\/SAC dropdown. <\/p>\n\n\n\n

Difference Between HSN Code and SAC Code<\/h2>\n\n\n\n

Both HSN and SAC are used to classify supplies under GST, but they serve different purposes.<\/p>\n\n\n\n

Basis<\/th>HSN Code<\/th>SAC Code<\/th><\/tr><\/thead>
Full form<\/td>Harmonised System of Nomenclature<\/td>Services Accounting Code<\/td><\/tr>
Used for<\/td>Goods<\/td>Services<\/td><\/tr>
Examples<\/td>Rice, machinery, medicines, furniture<\/td>Consulting, transport, insurance, repairs<\/td><\/tr>
Classification<\/td>Goods tariff chapters and headings<\/td>Service classification headings<\/td><\/tr>
Purpose<\/td>Identify goods for tax and trade<\/td>Identify services for GST<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

For example, a business selling vehicle spare parts uses the relevant HSN codes for those goods. A workshop charging for automotive repair services generally uses SAC 998714.<\/p>\n\n\n\n

HSN Code List by Product Category<\/h2>\n\n\n\n

Goods are organised into 21 broad sections under the Harmonised System.<\/p>\n\n\n\n

Section<\/th>Product category<\/th><\/tr><\/thead>
I<\/td>Live animals and animal products<\/td><\/tr>
II<\/td>Vegetable products<\/td><\/tr>
III<\/td>Animal, vegetable and microbial fats and oils<\/td><\/tr>
IV<\/td>Prepared food, beverages and tobacco products<\/td><\/tr>
V<\/td>Mineral products<\/td><\/tr>
VI<\/td>Chemical and allied industry products<\/td><\/tr>
VII<\/td>Plastics and rubber products<\/td><\/tr>
VIII<\/td>Leather, hides, skins and related articles<\/td><\/tr>
IX<\/td>Wood, cork and articles of plaiting materials<\/td><\/tr>
X<\/td>Pulp, paper, paperboard and printed products<\/td><\/tr>
XI<\/td>Textiles and textile articles<\/td><\/tr>
XII<\/td>Footwear, headgear and similar articles<\/td><\/tr>
XIII<\/td>Stone, cement, ceramics and glass products<\/td><\/tr>
XIV<\/td>Precious stones, metals, jewellery and coins<\/td><\/tr>
XV<\/td>Base metals and articles of base metal<\/td><\/tr>
XVI<\/td>Machinery, electrical equipment and related parts<\/td><\/tr>
XVII<\/td>Vehicles, aircraft, vessels and transport equipment<\/td><\/tr>
XVIII<\/td>Optical, medical, measuring and precision instruments<\/td><\/tr>
XIX<\/td>Arms and ammunition<\/td><\/tr>
XX<\/td>Miscellaneous manufactured articles<\/td><\/tr>
XXI<\/td>Works of art, collectors’ pieces and antiques<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Popular HSN Codes and GST Rates<\/h2>\n\n\n\n

Find the applicable HSN classification and GST information for commonly traded products.<\/p>\n\n\n\n

Food and Agricultural Products<\/h3>\n\n\n\n