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What is HSN Code in GST? — Complete Guide 2026
HSN stands for Harmonized System of Nomenclature. It is an international product classification system developed by the World Customs Organization (WCO) in 1988. India adopted HSN codes under GST to ensure uniform classification of all goods across the country and align with global trade standards.
The HSN system contains 21 Sections, 99 Chapters, approximately 1,244 Headings, and 5,224 Sub-headings. It is used in over 200 countries and covers more than 98% of goods in international trade. India extended the 6-digit international HSN to 8 digits for more precise national-level classification, especially for import/export purposes.
💡 Example: A motor car (petrol, ≤1200cc) has HSN code 8703 21 (6-digit). The India-specific 8-digit code 8703 2190 is used for import/export invoices — and under GST 2.0 (effective 22 Sep 2025), this now attracts 18% GST (reduced from earlier 28%).
HSN Code Structure — What 2, 4, 6 and 8 Digits Mean
HSN follows a hierarchical structure — more digits means more specific classification. Below is a breakdown using HSN 8703 (Motor Cars) as an example:
87
2-Digit ChapterVehicles, Aircraft, Vessels and Associated Transport Equipment
8703
4-Digit HeadingMotor Cars and Other Motor Vehicles principally designed for transport of persons
870321
6-Digit Sub-headingVehicles with cylinder capacity not exceeding 1000cc
87032190
8-Digit Tariff ItemIndia-specific national classification — Mandatory for all Import/Export invoices
What is SAC Code in GST? — Services Accounting Code Explained
SAC stands for Services Accounting Code. While HSN codes classify goods, SAC codes are used for the classification of services under GST. All services in India are classified under Chapter 99 of the GST tariff. SAC codes were developed by the Central Board of Indirect Taxes and Customs (CBIC).
Every SAC code is 6 digits long and always starts with "99". The first two digits (99) identify it as a service code. The next two digits represent the broad service category, and the last two digits identify the specific type of service. Under GST 2.0 (effective 22 Sep 2025), services GST rates are primarily 5% and 18%, with 40% on gambling/casino/online gaming services.
💡 Example: SAC code 998313 represents Tax Consultancy and Preparation Services, which attracts 18% GST (9% CGST + 9% SGST for intra-state). Individual health and life insurance (SAC 999520) is now completely exempt (0% GST) under GST 2.0.
⚡ GST 2.0 — Major Rate Changes Effective 22 September 2025
The 56th GST Council meeting (September 2025) brought India's biggest GST overhaul since 2017. The tax structure was simplified from four slabs (5%, 12%, 18%, 28%) to primarily two main slabs: 5% and 18%, with a new 40% slab for luxury and sin goods. The 12% and 28% slabs have been largely abolished (only fly ash bricks/building bricks retain 12%; pan masala and tobacco retain 28% temporarily pending cess discharge).
| What Changed | Old Rate | New Rate (w.e.f. 22 Sep 2025) | Impact |
|---|---|---|---|
| Hair Oil, Shampoo, Toothpaste, Soap, Toothbrush | 18% | 5% | ✅ Cheaper |
| Butter, Ghee, Cheese, Dairy Spreads | 12% | 5% | ✅ Cheaper |
| Biscuits, Ice Cream, Fruit Juice, Cornflakes, Dry Fruits (packaged) | 18% | 5% | ✅ Cheaper |
| Namkeens, Bhujia, Mixtures (packaged) | 12% | 5% | ✅ Cheaper |
| Medicines (Retail packs, most drugs) | 12% | 5% | ✅ Cheaper |
| 33 Lifesaving Drugs (Annexure I) | 12% | 0% (Exempt) | ✅ Free |
| Individual Health & Life Insurance Premium | 18% | 0% (Exempt) | ✅ Free |
| Diagnostic Kits, Glucometer, Medical Oxygen, Thermometer, Spectacles | 12% | 5% | ✅ Cheaper |
| Tractors, Tractor Tyres, Drip Irrigation, Agricultural Machinery | 12–18% | 5% | ✅ Cheaper |
| Air Conditioners, TV (>32"), Dishwasher, Monitors | 28% | 18% | ✅ Cheaper |
| Cars — Petrol ≤1200cc / Diesel ≤1500cc (≤4000mm) | 28% | 18% | ✅ Cheaper |
| Motorcycles ≤350cc, Three-wheelers, Goods vehicles (Trucks) | 28% | 18% | ✅ Cheaper |
| Cement, Auto Components | 28% | 18% | ✅ Cheaper |
| Maps, Globes, Pencils, Crayons, Notebooks, Erasers | 5–12% | 0% (Exempt) | ✅ Free |
| Sanitary Napkins, Tampons | 12% | 0% (Exempt) | ✅ Free |
| Feeding Bottles, Baby Napkins, Clinical Diapers | 12% | 5% | ✅ Cheaper |
| Coal, Lignite, Peat | 5% | 18% | ⚠️ Costlier |
| Aerated Drinks, Caffeinated Beverages, Carbonated Fruit Drinks | 28% | 40% | 🔴 Costlier |
| Cars beyond small-car thresholds / Luxury Cars / Large Hybrids | 28%+Cess | 40% | 🔴 Costlier |
| Motorcycles >350cc, Yachts, Personal Aircraft | 28%+Cess | 40% | 🔴 Costlier |
| Revolvers, Pistols | 28% | 40% | 🔴 Costlier |
| Casinos, Race Clubs, IPL Admission, Online Gaming, Lottery, Betting | 28% | 40% | 🔴 Costlier |
| Apparel / Garments / Made-ups above ₹2,500 per piece | 12% | 18% | ⚠️ Costlier |
| Paper/Paperboard (most types, except exercise-book paper) | 12% | 18% | ⚠️ Costlier |
| Pan Masala, Tobacco, Cigarettes | 28% | 40% (Date to be notified separately) | ⚠️ Pending |
⚠️ Important: Fly ash bricks, building bricks, and roofing/earthen tiles continue to attract 12% GST even under GST 2.0 (as per Notification 14/2025-CTR dated 17 Sep 2025). Mobile phones remain at 18%. Gold/jewellery remains at 3%. Rough diamonds remain at 0.25%. All other changes are effective 22 September 2025.
Mandatory HSN Code Digits Based on Turnover — 2026 (Phase 3 Active)
As per GST Notification No. 78/2020–Central Tax and Phase 3 update effective February 2025, mandatory HSN code reporting in GSTR-1/1A is as follows. Turnover is calculated PAN-wise, not GSTIN-wise.
| Annual Aggregate Turnover (PAN-wise) | Invoice / Supply Type | HSN Digits Required | Effective From |
|---|---|---|---|
| Up to ₹5 Crore | B2B — Taxable, Exempt & Nil Rated | 4 Digits — Mandatory | Feb 2025 (Phase 3) |
| Up to ₹5 Crore | B2C Supplies | 4 Digits — Optional | — |
| More than ₹5 Crore | All Invoices (B2B + B2C) | 6 Digits — Mandatory | Phase 1 (Apr 2021) |
| Any Turnover | Export Invoices | 8 Digits — Mandatory | Always |
| Any Turnover | Import — Bill of Entry (BOE) | 8 Digits — Mandatory | Always |
⚠️ PAN-wise Rule: If a business has 3 GSTINs under one PAN, each with ₹2 Cr turnover — total PAN-wise is ₹6 Cr. Therefore all 3 GSTINs must report 6-digit HSN mandatorily, even though each individual GSTIN's turnover is below ₹5 Cr.
All HSN Chapters 1 to 99 — GST Rate & Description (2026, Post GST 2.0)
The complete HSN system is divided into 21 Sections covering 99 Chapters. All rates below reflect post-GST 2.0 rates effective 22 September 2025. Click any chapter to view the detailed HSN code list:
Section I — Live Animals & Animal Products (Chapter 1–5)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 1 | Live Animals | 0% | View HSN Codes → |
| Chapter 2 | Meat and Edible Offal | 0% – 5% | View HSN Codes → |
| Chapter 3 | Fish, Crustaceans & Seafood | 0% – 5% | View HSN Codes → |
| Chapter 4 | Dairy Products, Eggs, Honey | 0% – 5% | View HSN Codes → |
| Chapter 5 | Other Animal Products | 0% – 5% | View HSN Codes → |
Section II — Vegetable Products (Chapter 6–14)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 6 | Live Trees, Plants, Flowers & Foliage | 0% – 18% | View HSN Codes → |
| Chapter 7 | Edible Vegetables, Roots & Tubers | 0% – 5% | View HSN Codes → |
| Chapter 8 | Edible Fruits, Nuts & Peel | 0% – 5% | View HSN Codes → |
| Chapter 9 | Coffee, Tea, Spices | 0% – 5% | View HSN Codes → |
| Chapter 10 | Cereals (Rice, Wheat, Maize) | 0% – 5% | View HSN Codes → |
| Chapter 11 | Flour, Starch, Malt & Milling Products | 0% – 5% | View HSN Codes → |
| Chapter 12 | Oilseeds, Medicinal Plants, Straw | 0% – 5% | View HSN Codes → |
| Chapter 13 | Lac, Gums, Resins & Vegetable Saps | 5% – 18% | View HSN Codes → |
| Chapter 14 | Vegetable Plaiting Materials | 0% – 5% | View HSN Codes → |
Section III — Animal or Vegetable Fats & Oils (Chapter 15)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 15 | Animal/Vegetable Fats, Oils (Edible Oils, Ghee, Butter) & Waxes | 0% – 5% | View HSN Codes → |
Section IV — Prepared Foodstuffs, Beverages & Tobacco (Chapter 16–24)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 16 | Prepared Meat, Fish & Seafood | 5% – 18% | View HSN Codes → |
| Chapter 17 | Sugars & Sugar Confectionery | 5% – 18% | View HSN Codes → |
| Chapter 18 | Cocoa & Cocoa Preparations (Chocolates) | 5% – 18% | View HSN Codes → |
| Chapter 19 | Cereal, Flour, Milk & Bakery Preparations (Biscuits, Bread) | 0% – 5% | View HSN Codes → |
| Chapter 20 | Prepared Vegetables, Fruits & Nuts (Pickles, Jams, Juices) | 5% – 18% | View HSN Codes → |
| Chapter 21 | Miscellaneous Edible Preparations (Soups, Sauces, Ice Cream) | 0% – 5% | View HSN Codes → |
| Chapter 22 | Beverages, Spirits & Vinegar | 0% – 40% | View HSN Codes → |
| Chapter 23 | Food Residues & Animal Fodder | 0% – 5% | View HSN Codes → |
| Chapter 24 | Tobacco & Substitutes | 28% | View HSN Codes → |
Section V — Mineral Products (Chapter 25–27)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 25 | Salt, Sulphur, Stone, Cement, Plaster | 0% – 18% | View HSN Codes → |
| Chapter 26 | Ores, Slag & Ash | 0% – 18% | View HSN Codes → |
| Chapter 27 | Mineral Fuels, Coal, Petroleum Oils | 5% – 18% | View HSN Codes → |
Section VI — Chemical & Para-Chemical Products (Chapter 28–38)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 28 | Inorganic Chemicals & Compounds | 5% – 18% | View HSN Codes → |
| Chapter 29 | Organic Chemicals | 5% – 18% | View HSN Codes → |
| Chapter 30 | Pharmaceutical Products, Medicines, Drugs | 0% – 5% | View HSN Codes → |
| Chapter 31 | Fertilisers | 0% – 5% | View HSN Codes → |
| Chapter 32 | Dyes, Pigments, Paints & Inks | 18% | View HSN Codes → |
| Chapter 33 | Cosmetics, Perfumery, Shampoo, Toothpaste | 5% – 18% | View HSN Codes → |
| Chapter 34 | Soap, Washing Agents, Waxes & Polishes | 5% – 18% | View HSN Codes → |
| Chapter 35 | Albuminoidal Substances, Glues, Enzymes | 18% | View HSN Codes → |
| Chapter 36 | Explosives, Pyrotechnics & Matches | 18% | View HSN Codes → |
| Chapter 37 | Photographic & Cinematographic Goods | 5% – 18% | View HSN Codes → |
| Chapter 38 | Miscellaneous Chemical Products, Insecticides | 5% – 18% | View HSN Codes → |
Section VII — Plastics & Rubber (Chapter 39–40)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 39 | Plastics & Articles thereof | 5% – 18% | View HSN Codes → |
| Chapter 40 | Rubber & Articles thereof (Tyres, Tubes) | 5% – 18% | View HSN Codes → |
Section VIII — Leather, Hides & Travel Goods (Chapter 41–43)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 41 | Raw Hides, Skins & Leather | 0% – 5% | View HSN Codes → |
| Chapter 42 | Leather Articles, Handbags, Travel Goods | 18% | View HSN Codes → |
| Chapter 43 | Furskins & Artificial Fur | 18% | View HSN Codes → |
Section IX — Wood, Cork & Basketwork (Chapter 44–46)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 44 | Wood & Articles of Wood, Wood Charcoal | 0% – 18% | View HSN Codes → |
| Chapter 45 | Cork & Articles of Cork | 18% | View HSN Codes → |
| Chapter 46 | Straw, Esparto, Basketware & Wickerwork | 0% – 5% | View HSN Codes → |
Section X — Pulp, Paper & Paperboard (Chapter 47–49)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 47 | Wood Pulp & Waste/Recovered Paper | 0% – 18% | View HSN Codes → |
| Chapter 48 | Paper, Paperboard & Articles thereof | 0% – 18% | View HSN Codes → |
| Chapter 49 | Printed Books, Newspapers, Maps, Notebooks | 0% – 18% | View HSN Codes → |
Section XI — Textile & Textile Articles (Chapter 50–63)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 50 | Silk | 5% | View HSN Codes → |
| Chapter 51 | Wool & Fine/Coarse Animal Hair Fabrics | 5% | View HSN Codes → |
| Chapter 52 | Cotton & Cotton Fabrics | 0% – 18% | View HSN Codes → |
| Chapter 53 | Vegetable Textile Fibres (Jute, Flax) | 0% – 5% | View HSN Codes → |
| Chapter 54 | Man-made Filaments & Woven Fabrics | 5% – 18% | View HSN Codes → |
| Chapter 55 | Man-made Staple Fibres | 5% – 18% | View HSN Codes → |
| Chapter 56 | Wadding, Felt, Nonwovens, Ropes & Twine | 5% – 18% | View HSN Codes → |
| Chapter 57 | Carpets & Textile Floor Coverings | 5% – 18% | View HSN Codes → |
| Chapter 58 | Special Woven Fabrics, Lace, Tapestry | 5% – 18% | View HSN Codes → |
| Chapter 59 | Coated, Impregnated & Laminated Textiles | 18% | View HSN Codes → |
| Chapter 60 | Knitted or Crocheted Fabrics | 5% – 18% | View HSN Codes → |
| Chapter 61 | Apparel & Clothing Accessories (Knitted) | 5% – 18% | View HSN Codes → |
| Chapter 62 | Apparel & Clothing Accessories (Not Knitted) | 5% – 18% | View HSN Codes → |
| Chapter 63 | Other Made-up Textile Articles, Rags | 0% – 18% | View HSN Codes → |
Section XII — Footwear, Headgear & Umbrellas (Chapter 64–67)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 64 | Footwear, Gaiters & Similar Articles | 5% – 18% | View HSN Codes → |
| Chapter 65 | Headgear & Accessories (Caps, Helmets) | 5% – 18% | View HSN Codes → |
| Chapter 66 | Umbrellas, Walking Sticks, Riding Crops | 5% | View HSN Codes → |
| Chapter 67 | Artificial Flowers, Feathers, Human Hair | 18% | View HSN Codes → |
Section XIII — Stone, Plaster, Ceramic & Glass (Chapter 68–70)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 68 | Stone, Plaster, Cement, Asbestos Articles | 5% – 18% | View HSN Codes → |
| Chapter 69 | Ceramic Products (Tiles, Sanitaryware) | 5% – 18% | View HSN Codes → |
| Chapter 70 | Glass & Glassware | 18% | View HSN Codes → |
Section XIV — Precious Stones, Metals & Jewellery (Chapter 71)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 71 | Pearls, Precious Stones, Metals, Jewellery, Coins | 0.25% – 3% | View HSN Codes → |
Section XV — Base Metals & Metal Articles (Chapter 72–83)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 72 | Iron & Steel | 18% | View HSN Codes → |
| Chapter 73 | Articles of Iron or Steel (Tubes, Pipes, Fittings) | 18% | View HSN Codes → |
| Chapter 74 | Copper & Articles of Copper | 18% | View HSN Codes → |
| Chapter 75 | Nickel & Articles of Nickel | 18% | View HSN Codes → |
| Chapter 76 | Aluminium & Articles of Aluminium | 18% | View HSN Codes → |
| Chapter 77 | Reserved for Future Use | — | View Details → |
| Chapter 78 | Lead & Articles of Lead | 18% | View HSN Codes → |
| Chapter 79 | Zinc & Articles of Zinc | 18% | View HSN Codes → |
| Chapter 80 | Tin & Articles of Tin | 18% | View HSN Codes → |
| Chapter 81 | Other Base Metals, Cermets & Articles thereof | 18% | View HSN Codes → |
| Chapter 82 | Tools, Implements, Cutlery, Spoons & Forks | 18% | View HSN Codes → |
| Chapter 83 | Miscellaneous Articles of Base Metal | 18% | View HSN Codes → |
Section XVI — Machinery, Electrical & Electronics (Chapter 84–85)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 84 | Nuclear Reactors, Boilers, Machinery, Computers, Tractors | 5% – 18% | View HSN Codes → |
| Chapter 85 | Electrical Machinery, Electronics, Mobile Phones, AC, TVs | 5% – 18% | View HSN Codes → |
Section XVII — Vehicles, Aircraft & Vessels (Chapter 86–89)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 86 | Railway Locomotives, Rolling Stock & Parts | 5% – 18% | View HSN Codes → |
| Chapter 87 | Motor Vehicles — Cars (5–40%), Bikes, Buses, Trucks | 5% – 40% | View HSN Codes → |
| Chapter 88 | Aircraft, Spacecraft — Personal Aircraft now 40% | 0% – 40% | View HSN Codes → |
| Chapter 89 | Ships, Boats — Yachts/Pleasure Vessels now 40% | 5% – 40% | View HSN Codes → |
Section XVIII — Optical, Medical & Musical Instruments (Chapter 90–92)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 90 | Optical, Medical & Surgical Instruments | 0% – 18% | View HSN Codes → |
| Chapter 91 | Clocks, Watches & Parts thereof | 18% | View HSN Codes → |
| Chapter 92 | Musical Instruments & Parts thereof | 0% – 18% | View HSN Codes → |
Section XIX — Arms & Ammunition (Chapter 93)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 93 | Arms, Ammunition — Revolvers/Pistols now 40% | 18% – 40% | View HSN Codes → |
Section XX — Furniture, Toys, Sports & Misc. Articles (Chapter 94–96)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 94 | Furniture, Bedding, Mattresses, Lamps | 5% – 18% | View HSN Codes → |
| Chapter 95 | Toys, Games, Sports Equipment | 5% – 18% | View HSN Codes → |
| Chapter 96 | Miscellaneous Articles (Pens, Combs, Buttons) | 0% – 18% | View HSN Codes → |
Section XXI — Works of Art, Project Imports & Services/SAC (Chapter 97–99)
| Chapter | Description | GST Rate Range | Details |
|---|---|---|---|
| Chapter 97 | Works of Art, Collectors' Pieces & Antiques | 18% | View HSN Codes → |
| Chapter 98 | Project Imports, Laboratory Chemicals | 5% – 18% | View HSN Codes → |
| Chapter 99 | Miscellaneous Goods & SAC (All Services) | 0% – 40% | View SAC Codes → |
Most Searched HSN Codes — Updated GST Rates 2026 (Post GST 2.0)
All rates below reflect GST 2.0 changes effective 22 September 2025. Filter by category using the buttons below:
| HSN Code | Product Description | IGST | CGST | SGST | Change |
|---|---|---|---|---|---|
| 0101 | Live Horses, Asses & Mules | 0% | 0% | 0% | — |
| 0201 | Meat of Bovine Animals (Fresh/Chilled) | 0% | 0% | 0% | — |
| 0401 | Milk & Cream (Unprocessed, Unpackaged) | 0% | 0% | 0% | — |
| 0402 | Milk (Condensed / Sweetened / Skimmed) | 5% | 2.5% | 2.5% | — |
| 0405 | Butter, Ghee & Dairy Spreads | 5% | 2.5% | 2.5% | ↓ was 12% |
| 0406 | Cheese (Excluding Paneer) | 5% | 2.5% | 2.5% | ↓ was 12% |
| 0701 | Potatoes (Fresh or Chilled) | 0% | 0% | 0% | — |
| 0803 | Bananas including Plantains (Fresh) | 0% | 0% | 0% | — |
| 0801 | Dry Fruits — Cashews, Almonds (Packaged) | 5% | 2.5% | 2.5% | ↓ was 12% |
| 0901 | Coffee (Roasted / Branded) | 5% | 2.5% | 2.5% | — |
| 0902 | Tea (Green, Black — Branded) | 5% | 2.5% | 2.5% | — |
| 1001 | Wheat and Meslin (Unbranded) | 0% | 0% | 0% | — |
| 1006 | Rice (Branded, Pre-packaged) | 5% | 2.5% | 2.5% | — |
| 1701 | Cane Sugar / Beet Sugar | 5% | 2.5% | 2.5% | — |
| 1511 | Palm Oil (Refined / Crude) | 5% | 2.5% | 2.5% | — |
| 1905 | Biscuits, Bread, Cakes, Waffles, Rusk | 5% | 2.5% | 2.5% | ↓ was 18% |
| 2101 | Extracts of Coffee / Tea / Cocoa | 5% | 2.5% | 2.5% | ↓ was 18% |
| 2105 | Ice Cream (with/without Cocoa) | 5% | 2.5% | 2.5% | ↓ was 18% |
| 2106 | Namkeens, Bhujia, Mixtures (Packaged) | 5% | 2.5% | 2.5% | ↓ was 12% |
| 2009 | Fruit Juice (Packaged) | 5% | 2.5% | 2.5% | ↓ was 12% |
| 1904 | Cornflakes, Cereals (Prepared) | 5% | 2.5% | 2.5% | ↓ was 18% |
| 2202 | Aerated Drinks, Caffeinated Beverages, Carbonated Fruit Drinks | 40% | 20% | 20% | ↑ was 28% |
| 2402 | Cigars & Cigarettes containing Tobacco | 28% | 14% | 14% | ⚠️ Pending 40% |
| 3004 | Medicaments / Medicines (Most Retail Packs) | 5% | 2.5% | 2.5% | ↓ was 12% |
| 3004 | 33 Lifesaving Drugs (Annexure I) | 0% | 0% | 0% | ↓ was 12% |
| 3005 | Bandages, Gauze, Wadding (Medical) | 5% | 2.5% | 2.5% | ↓ was 12% |
| 3401 | Soap, Toilet Soap Bar | 5% | 2.5% | 2.5% | ↓ was 18% |
| 3305 | Shampoo & Hair Preparations | 5% | 2.5% | 2.5% | ↓ was 18% |
| 3306 | Toothpaste, Mouthwash & Dental Preparations | 5% | 2.5% | 2.5% | ↓ was 18% |
| 3304 | Cosmetics, Skincare Preparations | 18% | 9% | 9% | — |
| 3808 | Insecticides, Herbicides, Disinfectants | 18% | 9% | 9% | — |
| 5208 | Woven Cotton Fabrics (≤200 g/m²) | 5% | 2.5% | 2.5% | — |
| 6101 | Men's Overcoats & Jackets — Knitted (above ₹2,500) | 18% | 9% | 9% | ↑ was 12% |
| 6109 | T-Shirts, Singlets (up to ₹2,500) | 5% | 2.5% | 2.5% | — |
| 6109 | T-Shirts, Singlets (above ₹2,500) | 18% | 9% | 9% | ↑ was 12% |
| 6203 | Men's Suits, Trousers (up to ₹2,500) | 5% | 2.5% | 2.5% | — |
| 6203 | Men's Suits, Trousers (above ₹2,500) | 18% | 9% | 9% | ↑ was 12% |
| 6402 | Footwear — All types (up to ₹2,500) | 5% | 2.5% | 2.5% | — |
| 6403 | Footwear with Leather Uppers (above ₹2,500) | 18% | 9% | 9% | — |
| 7208 | Flat-Rolled Iron / Steel Products (Hot-Rolled) | 18% | 9% | 9% | — |
| 7214 | Bars & Rods of Iron / Non-Alloy Steel | 18% | 9% | 9% | — |
| 7307 | Tube or Pipe Fittings of Iron / Steel | 18% | 9% | 9% | — |
| 7408 | Copper Wire | 18% | 9% | 9% | — |
| 7604 | Aluminium Bars, Rods & Profiles | 18% | 9% | 9% | — |
| 2523 | Portland Cement, Clinkers, Aluminous Cement | 18% | 9% | 9% | ↓ was 28% |
| 8414 | Air Pumps, Vacuum Pumps, Air Compressors | 18% | 9% | 9% | — |
| 8415 | Air Conditioning Machines (AC) | 18% | 9% | 9% | ↓ was 28% |
| 8418 | Refrigerators, Freezers & Heat Pumps | 18% | 9% | 9% | — |
| 8450 | Household Washing Machines (up to 10kg) | 18% | 9% | 9% | — |
| 8471 | Computers, Laptops & Desktops | 18% | 9% | 9% | — |
| 8509 | Dish Washing Machines (Household) | 18% | 9% | 9% | ↓ was 28% |
| 8507 | Electric Batteries & Accumulators | 18% | 9% | 9% | — |
| 8517 | Mobile Phones & Smartphones | 18% | 9% | 9% | — |
| 8528 | Television Sets & LED/LCD Monitors (above 32") | 18% | 9% | 9% | ↓ was 28% |
| 8544 | Insulated Wire, Cable & Optical Fibre | 18% | 9% | 9% | — |
| 8702 | Motor Vehicles for 10+ Persons (Bus) | 18% | 9% | 9% | — |
| 8703 | Cars — Petrol ≤1200cc / Diesel ≤1500cc (≤4000mm) | 18% | 9% | 9% | ↓ was 28% |
| 8703 | Cars — Petrol >1200cc / Diesel >1500cc / Luxury | 40% | 20% | 20% | ↑ was 28%+Cess |
| 8704 | Goods Transport Vehicles (Trucks, Lorries) | 18% | 9% | 9% | ↓ was 28% |
| 8711 | Motorcycles & Scooters (≤350cc) | 18% | 9% | 9% | ↓ was 28% |
| 8711 | Motorcycles (above 350cc) | 40% | 20% | 20% | ↑ was 28%+Cess |
| 8714 | Parts & Accessories for Motorcycles | 18% | 9% | 9% | ↓ was 28% |
| 8713 | Wheelchairs & Invalid Carriages | 5% | 2.5% | 2.5% | — |
| 9401 | Seats & Chairs (Household) | 18% | 9% | 9% | — |
| 9403 | Wooden / Metal Furniture (Other) | 18% | 9% | 9% | — |
| 9503 | Toys — Tricycles, Toy Cars, Dolls, Board Games | 5% | 2.5% | 2.5% | — |
| 9506 | Sports Equipment — Cricket, Carrom, Gym | 5% | 2.5% | 2.5% | — |
| 9619 | Sanitary Napkins, Tampons | 0% | 0% | 0% | ↓ was 12% |
| 7101 | Gold Jewellery, Gold Coins (any purity) | 3% | 1.5% | 1.5% | — |
| 7102 | Rough / Sawn Diamonds | 0.25% | 0.125% | 0.125% | — |
Most Searched SAC Codes — Updated GST Rates 2026 (Post GST 2.0)
All services in GST are classified under Chapter 99. The rates below are updated as per GST 2.0 notifications effective 22 September 2025:
| SAC Code | Service Description | IGST | CGST | SGST | Change |
|---|---|---|---|---|---|
| ⚖️ Legal, Financial & Consultancy Services | |||||
| 998211 | Legal Advisory & Representation Services | 18% | 9% | 9% | — |
| 998221 | Accounting & Bookkeeping Services | 18% | 9% | 9% | — |
| 998222 | Financial Auditing Services (CA) | 18% | 9% | 9% | — |
| 998223 | Tax Preparation & Filing Services (ITR/GST) | 18% | 9% | 9% | — |
| 998313 | Tax Consultancy — Income Tax / GST Advisory | 18% | 9% | 9% | — |
| 998314 | Management Consulting & Business Advisory | 18% | 9% | 9% | — |
| 💻 IT & Software Services | |||||
| 997331 | Software Development & Programming Services | 18% | 9% | 9% | — |
| 997332 | IT Design, Development & Testing Services | 18% | 9% | 9% | — |
| 997333 | IT Management & Technical Support | 18% | 9% | 9% | — |
| 🚛 Transport & Logistics Services | |||||
| 996311 | Road Transport of Goods (GTA — Freight) | 5% | 2.5% | 2.5% | — |
| 996321 | Railway Transport of Goods | 5% | 2.5% | 2.5% | — |
| 996411 | Local Passenger Transport by Taxi / Cab / App-Based | 5% | 2.5% | 2.5% | — |
| 996421 | Air Transport — Economy Class Passengers | 5% | 2.5% | 2.5% | — |
| 996422 | Air Transport — Business Class Passengers | 18% | 9% | 9% | ↑ was 12% |
| 996511 | Multimodal Transport & Container Services | 18% | 9% | 9% | ↑ was 12% |
| 998412 | Courier & Express Delivery Services | 18% | 9% | 9% | ↑ was 12% |
| 🏠 Real Estate & Construction Services | |||||
| 995411 | Construction of Affordable Residential Buildings | 5% | 2.5% | 2.5% | — |
| 995412 | Construction of Commercial / Other Buildings | 18% | 9% | 9% | — |
| 997211 | Renting of Commercial Property | 18% | 9% | 9% | — |
| 997212 | Renting of Residential Property (RCM) | 18% | 9% | 9% | — |
| 🍽️ Hospitality, Food & Travel | |||||
| 996331 | Restaurant Services (All — AC & Non-AC) | 5% | 2.5% | 2.5% | — |
| 996311 | Hotel Accommodation — Tariff below ₹7,500/night | 5% | 2.5% | 2.5% | — |
| 996311 | Hotel Accommodation — Tariff above ₹7,500/night | 18% | 9% | 9% | — |
| 🎓 Education, Health & Insurance | |||||
| 999210 | Pre-primary / Primary / Secondary Education | Exempt | 0% | 0% | — |
| 999310 | Human Health Services — Hospital, Doctor | Exempt | 0% | 0% | — |
| 997151 | Individual Health & Life Insurance Premium | 0% | 0% | 0% | ↓ was 18% |
| 997154 | Group Health Insurance / Corporate Insurance | 18% | 9% | 9% | — |
| 📡 Telecom, Banking & Other Services | |||||
| 999431 | Telecom & Internet Services | 18% | 9% | 9% | — |
| 999511 | Banking & Financial Services | 18% | 9% | 9% | — |
| 999411 | Postal Services (Speed Post, Parcel) | 18% | 9% | 9% | ↑ was 12% |
| 998313 | Advertising & Digital Marketing Services | 18% | 9% | 9% | — |
| 🎰 Sin / Luxury Services — New 40% Slab | |||||
| 999692 | Admission to Casinos, Race Clubs, IPL & Sporting Events | 40 | |||
| 999692 | Admission to Casinos, Race Clubs, IPL & Sporting Events | 40% | 20% | 20% | ↑ was 28% |
| 998599 | Online Gaming — Real Money Games (Fantasy, Card, Rummy) | 40% | 20% | 20% | ↑ was 28% |
| 999699 | Lottery, Betting & Gambling Services | 40% | 20% | 20% | ↑ was 28% |
GST Rate Slabs 2026 — Items Under 0%, 5%, 18% & 40% (Post GST 2.0)
Under GST 2.0 (effective 22 September 2025), India's GST structure has been simplified to primarily 4 slabs: 0%, 5%, 18%, and 40%. The 12% slab has been largely abolished — items moved either to 5% or 18%. The 28% slab is largely gone — items moved to 18% or 40%. Click each slab to expand:
Goods (HSN Codes)
- Fresh Fruits & Vegetables — unprocessed (HSN 06, 07, 08)
- Rice, Wheat, Maize — Unbranded / Loose (HSN 1001, 1006)
- Fresh Milk — Unpackaged (HSN 0401)
- Fresh Eggs (HSN 0407)
- Salt (non-iodised) (HSN 2501)
- Printed Books, Newspapers (HSN 4901–4902)
- Pencils, Pens (Ballpoint), Erasers, Crayons, Sharpeners (HSN 9609) ↓ NEW Exempt
- Exercise Books / Notebooks (HSN 4820) ↓ NEW Exempt
- Maps, Globes, Atlases (HSN 4905) ↓ NEW Exempt
- Sanitary Napkins, Tampons (HSN 9619) ↓ NEW Exempt
- 33 Lifesaving Drugs — Annexure I (HSN 3004) ↓ NEW Exempt
- Natural Honey — Unbranded (HSN 0409)
- Live Animals (HSN 01)
- Kumkum, Bindi, Sindoor, Bangles (HSN 9615, 3304)
- Hearing Aids (HSN 9021)
Services (SAC Codes)
- Education — Schools, Colleges, Universities (SAC 9992)
- Healthcare — Hospitals, Clinics, Doctors (SAC 9993)
- Individual Health & Life Insurance Premium ↓ NEW Exempt
- Agricultural Services — Soil Testing, Harvesting (SAC 9986)
- Services by RBI, SEBI, IRDA, PFRDA
- Services by Charitable Trusts (Section 12AA/12AB)
- Public Transportation — Metro, Local Trains, State Buses
- Veterinary Services for Animals
Goods (HSN Codes)
- Packaged / Branded Rice, Wheat Flour, Atta (HSN 1006, 1101)
- Sugar, Khandsari Sugar (HSN 1701)
- Edible Oil — Palm, Sunflower, Groundnut (HSN 1511–1516)
- Tea & Coffee — Branded (HSN 0901, 0902)
- Butter, Ghee, Dairy Spreads ↓ was 12%
- Biscuits, Bread, Cakes, Ice Cream, Cornflakes ↓ was 18%
- Fruit Juice (Packaged), Dry Fruits (Packaged) ↓ was 12%
- Namkeens, Bhujia, Mixtures ↓ was 12%
- Soap, Shampoo, Toothpaste, Hair Oil ↓ was 18%
- Medicines (Retail Packs, most drugs) ↓ was 12%
- Diagnostic Kits, Glucometer, Thermometer, Spectacles ↓ was 12%
- Garments / Clothing up to ₹2,500 per piece (HSN 61, 62)
- Footwear up to ₹2,500 (HSN 64)
- Fertilisers (all types) (HSN 31)
- Tractors, Tractor Tyres, Drip Irrigation ↓ was 12%
- Kerosene — PDS Supply (HSN 2710)
- Umbrellas (HSN 6601) ↓ was 12%
- Toys, Games, Puzzles (HSN 9503) ↓ was 12%
- Sports Equipment — Cricket, Football, Gym (HSN 9506) ↓ was 12%
- Bicycles (HSN 8712) ↓ was 12%
- Baby Feeding Bottles, Clinical Diapers ↓ was 12%
- Wheelchair, Invalid Carriages (HSN 8713)
Services (SAC Codes)
- Road Transport of Goods — GTA Freight (SAC 9965)
- Economy Class Air Travel (SAC 996421)
- Local Taxi / Cab / Ola / Uber Rides (SAC 996411)
- Railway Freight Transport (SAC 9965)
- Restaurant Services — All (AC & Non-AC) (SAC 996331)
- Hotel Accommodation below ₹7,500/night (SAC 9963)
- Construction — Affordable Housing (SAC 9954)
- Tour Operator Services (with ITC restriction)
- Agricultural Supply Services
⚠️ GST 2.0 Update: The 12% slab has been largely abolished effective 22 September 2025. Most items that were at 12% have moved to either 5% (daily use / essential) or 18% (premium / non-essential). Only a very small list of items — primarily fly ash bricks, building bricks, earthen / roofing tiles, and a few construction materials — continue at 12% as per Notification 14/2025-CTR dated 17 September 2025.
Goods Still at 12% (HSN)
- Fly Ash Bricks & Fly Ash Aggregate Blocks (HSN 6815)
- Building Bricks, Earthen Tiles, Roofing Tiles (HSN 6901)
- Sand Lime Bricks (HSN 6901)
Services Still at 12% (SAC)
- No major service categories remain at 12%
- Services previously at 12% are now either 5% or 18% under GST 2.0
Goods (HSN Codes)
- Mobile Phones & Smartphones (HSN 8517)
- Computers, Laptops, Tablets (HSN 8471)
- Refrigerators, Washing Machines (HSN 8418, 8450)
- Air Conditioners (HSN 8415) ↓ was 28%
- TV / LED Monitors above 32" (HSN 8528) ↓ was 28%
- Dishwasher, Vacuum Cleaners (HSN 8509) ↓ was 28%
- Iron & Steel, Aluminium, Copper Products (HSN 72–76)
- Cement, Portland Cement, Clinker (HSN 2523) ↓ was 28%
- Coal, Lignite, Peat (HSN 2701) ↑ was 5%
- Paints, Dyes, Varnishes (HSN 32)
- Paper & Paperboard — most types (HSN 48) ↑ was 12%
- Cosmetics — Skincare, Perfumery (HSN 3304)
- Plastics & Rubber articles (HSN 39, 40)
- Garments / Clothing above ₹2,500 (HSN 61, 62) ↑ was 12%
- Auto Components, Tyres & Tubes (HSN 40) ↓ was 28%
- Cars — Petrol ≤1200cc / Diesel ≤1500cc (HSN 8703) ↓ was 28%
- Trucks, Goods Vehicles, Three-wheelers (HSN 8704) ↓ was 28%
- Motorcycles ≤350cc (HSN 8711) ↓ was 28%
- Glass & Glassware (HSN 70)
- Ceramic Tiles, Sanitaryware (HSN 69)
Services (SAC Codes)
- IT & Software Development (SAC 9973)
- CA / Tax / Legal Consultancy (SAC 998313)
- Telecom & Internet Services (SAC 9984)
- Banking & Financial Services (SAC 9971)
- Group / Corporate Insurance
- Advertising & Digital Marketing (SAC 9983)
- Renting of Commercial Property (SAC 9972)
- Renting of Residential Property — RCM (SAC 9972)
- Hotel above ₹7,500/night (SAC 9963)
- Business Class Air Travel ↑ was 12%
- Construction — Non-affordable / Commercial
- Event Management Services
- Courier & Express Delivery ↑ was 12%
- Multimodal & Container Transport ↑ was 12%
- Mining Services
💡 New 40% Slab: This is a brand-new GST rate introduced under GST 2.0 (56th GST Council). It replaces the earlier 28% + Cess structure for luxury goods and sin goods. Under the new system, Compensation Cess is being phased out and merged into this 40% consolidated rate.
Goods at 40% (HSN Codes)
- Aerated Drinks, Caffeinated Beverages, Carbonated Fruit Drinks (HSN 2202) ↑ was 28%+Cess
- Cars — Large Petrol >1200cc / Diesel >1500cc / Luxury (HSN 8703) ↑ was 28%+Cess
- SUVs, Luxury Cars above ₹20 Lakh (HSN 8703)
- Motorcycles above 350cc (HSN 8711) ↑ was 28%+Cess
- Yachts, Sailing Boats, Motor Boats (Personal) (HSN 8903)
- Personal Aircraft / Private Jets (HSN 8802)
- Revolvers & Pistols (HSN 9302) ↑ was 28%
- Pan Masala (HSN 2106) — Date to be notified separately
- Tobacco — Cigarettes, Cigars, Chewing Tobacco (HSN 2402, 2403) — Date to be notified
Services at 40% (SAC Codes)
- Admission to Casinos (SAC 999692) ↑ was 28%
- Admission to Race Clubs (SAC 999692)
- IPL Matches / Sporting Events Admission ↑ was 28%
- Online Gaming — Real Money Games (Fantasy Sports, Rummy, Poker) ↑ was 28%
- Lottery, Betting & Gambling Services ↑ was 28%
How to Find the Correct HSN / SAC Code? — Step-by-Step
1
Use the Search Tool Above — Type the product name (e.g., "mobile phone", "rice", "leather bag") or enter the HSN/SAC code directly. The tool searches through 22,000+ codes instantly.
2
Identify the Chapter — Use the Sections & Chapters table above to find the broad category. Electronics → Chapter 84–85, Vehicles → Chapter 87, Services → Chapter 99 (SAC).
3
Choose the Right Number of Digits — Up to ₹5 Cr turnover: use 4-digit HSN. Above ₹5 Cr: use 6-digit. For exports and imports: always use 8-digit HSN code mandatorily.
4
Apply GST 2.0 Rates — Confirm the applicable rate as per post-22 Sep 2025 revised rates. For intra-state supply: CGST + SGST applies. For inter-state supply: IGST (= CGST + SGST combined) applies.
5
Mention Correctly in Invoice & GSTR-1 — Enter the verified HSN/SAC code in GST Tax Invoice, E-Way Bill, and GSTR-1 Table 12. Incorrect HSN code or wrong GST rate can attract notices and penalties.
UQC — Unit Quantity Codes for GST Invoices (2026)
UQC (Unit Quantity Code) is mandatory on all GST tax invoices, credit notes, and debit notes under the CGST Act. It represents the unit of measurement for goods supplied. GSTR-1 Table 12 also requires UQC along with the HSN code and quantity.
| UQC Code | Unit of Measurement | Common Usage |
|---|---|---|
| NOS | Numbers (Pieces / Units) | Mobile phones, electronics, machinery, vehicles |
| KGS | Kilograms | Food grains, chemicals, metals, raw materials |
| MTR | Metres | Cloth / fabric, wire, cable, pipe, rope |
| LTR | Litres | Petrol, edible oil, milk, beverages, chemicals |
| TON | Metric Tonnes (1,000 kg) | Steel, cement, coal, bulk commodities |
| SQM | Square Metres | Tiles, flooring, glass, carpet, fabric area |
| CBM | Cubic Metres | Timber, wood, sand, aggregate |
| DOZ | Dozens (12 units) | Eggs, pens, small items sold in sets of 12 |
| BOX | Box | Packaged goods, gift boxes, retail cartons |
| SET | Set | Crockery sets, tool sets, furniture sets |
| PKT | Packet | Biscuits, snacks, seeds, stationery |
| ROL | Roll | Fabric roll, paper roll, cable reel |
| TBS | Tablets | Pharmaceutical tablets, medicine strips |
| OTH | Others | For items not covered by standard UQCs |
Frequently Asked Questions — HSN Code, SAC Code & GST Rates 2026
Find answers to the most commonly asked questions about HSN codes, SAC codes, GST 2.0 rate changes, mandatory HSN digits, and how to find the correct code for your business in 2026.
HSN stands for Harmonized System of Nomenclature — an international goods classification system developed by the World Customs Organization (WCO) in 1988. Under India's GST, HSN codes classify all goods to ensure the correct GST rate is applied uniformly across all states.
HSN codes are legally mandatory in India as per CBIC Notification No. 78/2020–Central Tax. They must be declared on all GST tax invoices and in GSTR-1 Table 12. Missing or wrong HSN code can attract a penalty of ₹50 per invoice (max ₹25,000 per year) under Section 125 of the CGST Act.
The number of mandatory HSN digits in 2026 depends on your annual aggregate turnover (PAN-wise):
- Up to ₹5 Crore: 4-digit HSN — mandatory for all B2B supplies (taxable, exempt, nil-rated). Optional for B2C.
- Above ₹5 Crore: 6-digit HSN — mandatory for all invoices (B2B + B2C).
- Exports / Import BOE: 8-digit HSN — always mandatory, regardless of turnover.
⚠️ Important: Turnover is calculated PAN-wise — all GSTINs under one PAN are combined. If 3 GSTINs each have ₹2 Cr turnover, PAN-wise total is ₹6 Cr → all 3 must report 6-digit HSN.
HSN Code (Harmonized System of Nomenclature) is used to classify goods — covers Chapters 1 to 98, ranges from 2 to 8 digits, and is internationally recognised in 200+ countries.
SAC Code (Services Accounting Code) is used to classify services — all SAC codes fall under Chapter 99, are always 6 digits, and always start with "99". E.g., SAC 998223 = Auditing Services (18% GST); SAC 996331 = Restaurant Services (5% GST).
Simple rule: Sell a physical product → use HSN. Provide a service → use SAC.
The 56th GST Council implemented GST 2.0 effective 22 September 2025, simplifying India's GST structure to 4 main slabs:
- 0% (Exempt): Fresh fruits/vegetables, unbranded cereals, printed books, sanitary napkins ↓, 33 lifesaving drugs ↓, individual health & life insurance ↓, education, healthcare.
- 5%: Branded food items, biscuits ↓, ice cream ↓, butter/ghee ↓, medicines (most retail packs) ↓, soap/shampoo/toothpaste ↓, clothing ≤₹2,500, toys ↓, bicycles ↓, tractors ↓.
- 18%: Mobile phones, computers, AC ↓, cement ↓, small cars ↓, trucks ↓, bikes ≤350cc ↓, iron/steel, paints, garments >₹2,500 ↑, IT/CA/legal services, telecom, banking.
- 40% (NEW): Luxury cars, bikes >350cc, aerated drinks ↑, casinos/online gaming ↑, yachts, personal aircraft, revolvers. Replaces old 28%+Cess structure.
⚠️ The 12% slab is largely abolished (only fly ash bricks & building bricks remain). The 28% slab is largely gone.
GST rate on mobile phones, laptops, and computers is 18% in 2026 — unchanged under GST 2.0:
- Mobile Phones & Smartphones (HSN 8517): 18% (9% CGST + 9% SGST)
- Laptops, Desktops & Tablets (HSN 8471): 18%
- Mobile Chargers & Power Banks (HSN 8504, 8507): 18%
- Earphones & Headphones (HSN 8518): 18%
- TV / LED Monitors above 32" (HSN 8528): 18% ↓ was 28%
- Air Conditioners (HSN 8415): 18% ↓ was 28%
Vehicle GST rates changed significantly under GST 2.0 (22 September 2025). All fall under HSN Chapter 87:
- Small Cars — Petrol ≤1200cc / Diesel ≤1500cc (≤4000mm): 18% ↓ was 28%
- Luxury Cars — Petrol >1200cc / Diesel >1500cc / SUVs: 40% ↑ was 28%+Cess
- Electric Cars (EVs): 5% (unchanged — special concessional rate)
- Motorcycles & Scooters ≤350cc: 18% ↓ was 28%
- Motorcycles >350cc: 40% ↑ was 28%+Cess
- Trucks & Goods Vehicles: 18% ↓ was 28%
Compensation Cess on vehicles has been merged into the new 40% consolidated rate under GST 2.0.
Under GST 2.0 (effective 22 September 2025), individual health insurance and life insurance premiums are now fully exempt — 0% GST. Earlier, 18% GST was charged on insurance premiums.
- Individual Health Insurance Premium (SAC 997151): 0% — Exempt ↓ was 18%
- Individual Term Life Insurance Premium: 0% — Exempt ↓ was 18%
- Group / Corporate Health Insurance: 18% (unchanged)
- Motor / Vehicle Insurance: 18% (unchanged)
- Fire, Marine & General Insurance: 18% (unchanged)
The exemption applies only to individuals buying insurance in personal capacity. Businesses buying group employee insurance pay 18% GST (and can claim ITC).
GST on medicines has been significantly reduced under GST 2.0:
- Most Allopathic Medicines — Retail Packs (HSN 3004): 5% ↓ was 12%
- 33 Lifesaving Drugs — Annexure I (HSN 3004): 0% — Fully Exempt ↓ was 12%
- Ayurvedic / Homeopathic Medicines (HSN 3003): 5%
- Diagnostic Kits & Reagents (HSN 3822): 5% ↓ was 12%
- Surgical Instruments (HSN 9018): 5%
- Sanitary Napkins (HSN 9619): 0% — Exempt ↓ was 12%
GST on precious metals and jewellery (Chapter 71) remains unchanged under GST 2.0:
- Gold Jewellery, Gold Coins, Gold Bars (HSN 7113, 7108): 3% (1.5% CGST + 1.5% SGST)
- Silver Jewellery & Silver articles (HSN 7113, 7106): 3%
- Platinum Jewellery (HSN 7110): 3%
- Rough & Unsorted Diamonds (HSN 7102): 0.25%
- Cut & Polished Diamonds (HSN 7102): 1.5%
- Imitation Jewellery (HSN 7117): 3%
- Natural & Cultured Pearls (HSN 7101): 0% — Exempt
Gold Making Charges: Treated as a service — attract 5% GST separately (SAC 999721 — Goldsmithing services).
You can find the correct HSN or SAC code using these 5 methods:
- 1. DisyTax Search Tool (above): Type the product or service name — instantly searches 22,000+ HSN/SAC codes with GST rate.
- 2. Chapter List (above): Identify the category (e.g., Electronics → Chapter 84–85, Vehicles → Chapter 87, Services → Chapter 99) and click to view the detailed code list.
- 3. CBIC Portal: Visit cbic-gst.gov.in → GST Rate Finder → enter product name or chapter number.
- 4. GST Portal: Login to gst.gov.in → Services → User Services → Search HSN/SAC Code.
- 5. Supplier's Invoice: Your supplier's tax invoice mandatorily carries the HSN code — use the same code for your sales of the same product.
⚠️ Wrong HSN code on invoice = penalty of ₹50 per invoice under Section 125 CGST Act. Always verify before use.