Rates given below are updated as per 31st GST council meeting held on 22nd December 2018 to the best of our information. There may be variations due to Government's latest updates. We are not responsible for any wrong information. Against each rate, Please check the ''Effective from'' date. If you need to check a rate before ''Effective from'', please check on government website.
HSN stands for Harmonized System of Nomenclature. HSN was developed by the World Customs Organization (WCO) to classify the goods across the world in a systematic manner for the purpose of taxation in identifying each product. HSN classification covers more than 5,000 products, and it came into force in 1988. HSN is widespread and is adopted by more than 200 countries for uniform classification, the base for customs tariff and for collecting international trade statistics.
HSN code has over 5,000 commodity groups, each of the group is identified by a six-digit code, which is arranged in a legal and logical structure. The HSN code is supported by well-defined rules to achieve uniformity.
HSN Codes to Be Declared up to 31 March 2021:
Turnover | No.of digits of HSN to be declared |
---|---|
Up to 1.5 crore | 0 |
1.5 crore - 5 crore | 2 |
More than 5 crore | 4 |
HSN Codes to Be Declared from 1 April 2021:
(Vide CGST notification number 78/2020 dated 15 October 2020)
Turnover | Type of invoice document | No.of digits of HSN to be declared |
---|---|---|
Up to 5 crore | Mandatory for B2B tax invoices | 4 |
Optional for B2C tax invoices | 4 | |
More than 5 crores | Mandatory for all invoices | 6 |
Note: 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.
An important fact about HSN is that over 98% of the merchandise in international trade is classified in terms of the HSN.
India has been a member of the 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. The HSN will help every taxpayer in India to search the GST rate by just entering the HSN code after which the system will automatically show the tax rate applicable on the commodity under the GST, hence simplifying the trade procedures in India.
The HSN structure consists of 21 Sections with 99 Chapters, 1,244 headings and 5,224 subheadings. Each section is divided into a Chapter and each Chapter is divided into a Heading. Each Heading is further divided into a Subheading. Section and Chapter denote the categories of products or goods while Heading and Subheading denote the products in detail.
It is mandatory for a product to have all eight digits in case of export and import under the GST regime.
The first six digits of the HSN code cannot be altered as per the guidelines of WCO but the last four digits which include Regional tariff and National tariff can be changed by the customs authority.
HSN classification was already in existence in India during the Central Excise and Customs regime, however, it became detailed in the GST with two more digits added to it. Hence, an HSN code in the GST regime contains 8 digits.
Similar to the HSN code finder, codes for services are called Services Accounting Code or SAC. As with goods, services are also classified evenly for recognition, measurement, and taxation purposes.
SACs are issued by the Central Board of Indirect Tax to classify each service. The SACs are used at the time of generating invoices for the services rendered.
The SAC code is a unique 6 digit number that contains two numbers each for Chapter, Heading and Subheading.
Below we have given an example for the same:
SAC code for Legal documentation and certification services concerning patents, copyrights and other intellectual property rights is 998213
Sections | HSN Code List |
---|---|
Section 1 | Live animals, animal products |
Section 2 | Vegetable products |
Section 3 | Animal or vegetable fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes |
Section 4 | Prepared foodstuffs, beverages, spirits and vinegar, tobacco and manufactured tobacco substitutes |
Section 5 | Mineral products |
Section 6 | Product of the chemicals or allied industries |
Section 7 | Plastics and articles thereof, rubber and articles thereof |
Section 8 | Raw hides and skins, leather, fur skins, and articles thereof, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut (other than silkworm gut) |
Section 9 | Wood and articles of wood, wood charcoal, cork and articles of cork, manufacturers of straw, of esparto or of other plaiting materials, basketwork and wickerwork |
Section 10 | Pulp of wood or of other fibrous cellulosic material, recovered (waste and scrap) paper or paperboard, and articles thereof |
Section 11 | Textile and textile articles |
Section 12 | Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof, prepared feathers and articles made therewith, artificial flowers, articles of human hair |
Section 13 | Articles of stone, plaster, cement, asbestos, mica, or similar materials, ceramic products, glass and glassware |
Section 14 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metal clad with precious metal, and articles thereof, imitation jewellery, coins |
Section 15 | Base metals and articles of base metal |
Section 16 | Machinery and mechanical appliances, electrical equipment, parts thereof, sound recorders and reproducers, television image and souch recorders and reproducers, and parts and accessories of such article |
Section 17 | Vehicles, aircraft, vessels and associated transport equipment |
Section 18 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus, clocks and watches, musical instruments, parts and accessories thereof |
Section 19 | Arms and ammunition, parts and accessories thereof |
Section 20 | Miscellaneous manufactured articles |
Section 21 | Works of art, collectors' pieces and antiques |
Below tabulated is the HSN Chapter code list:
Chapter Number | Description |
---|---|
Chapter 1 | Live animals and poultry |
Chapter 2 | Animal meat and edible offals |
Chapter 3 | Fish, fillets and other aquatic animals meat |
Chapter 4 | Honey, eggs and dairy products |
Chapter 5 | Inedible animal products (unspecified) |
Chapter 6 | Flowers, live trees and plants |
Chapter 7 | Vegetables |
Chapter 8 | Fruits |
Chapter 9 | Tea, coffee, spices |
Chapter 10 | Cereals and grains |
Chapter 11 | Milling industry products |
Chapter 12 | Medicinal plants, seeds and fruits |
Chapter 13 | Lac, gums, resins, vegetable SAP and other extracts |
Chapter 14 | Vegetable products and materials (unspecified) |
Chapter 15 | Oils, fats, vegetable and animal products |
Chapter 16 | Fish and aquatic vertebrates meat (prepared/preserved) |
Chapter 17 | Sugar, sugar confectionery and bubble gums |
Chapter 18 | Cocoa and cocoa products |
Chapter 19 | Pastry, pizza, bread, waffles |
Chapter 20 | Fruits, juices, jams and jellies |
Chapter 21 | Tea, coffee and other edible preparations |
Chapter 22 | Non-alcoholic beverages, spirit and vinegar |
Chapter 23 | Residual starch products, meals, and pellets |
Chapter 24 | Tobacco and tobacco products |
Chapter 25 | Salts and marbles |
Chapter 26 | Mineral ores and concentrates |
Chapter 27 | Coal, petroleum and other fossil fuels |
Chapter 28 | Gases and inorganic chemicals |
Chapter 29 | Hydrocarbons |
Chapter 30 | Blood and pharma products |
Chapter 31 | Fertilizers and unspecified products |
Chapter 32 | Colouring and tanning products |
Chapter 33 | Cosmetics and oils |
Chapter 34 | Soaps and waxes |
Chapter 35 | Glues and enzymes |
Chapter 36 | Industrial explosives and fireworks |
Chapter 37 | Photographic and cinematographic goods |
Chapter 38 | Chemicals and clinical wastes |
Chapter 39 | Plastic products |
Chapter 40 | Rubber and rubber products |
Chapter 41 | Skins and rawhides |
Chapter 42 | Leather products: bags, wallets, and handbags |
Chapter 43 | Raw and artificial fur products |
Chapter 44 | Wood products and wood charcoal |
Chapter 45 | Natural and shuttlecock cork |
Chapter 46 | Basketware, of esparto or of other plaiting materials; wickerwork and manufacturers of straw |
Chapter 47 | Wood pulp |
Chapter 48 | Paper, paperboard, newsprint |
Chapter 49 | Printed books, newspapers and postal goods |
Chapter 50 | Silk |
Chapter 51 | Fine, wool or coarse animal hair; woven fabric and horsehair yarn |
Chapter 52 | Cotton |
Chapter 53 | Paper yarn and woven fabrics of paper yarn and other vegetable textile fibres |
Chapter 54 | Man-made filaments |
Chapter 55 | Man-made staple fibres |
Chapter 56 | Cables, ropes, felt and nonwovens, cordage, wadding; special yarns; twine and articles thereof |
Chapter 57 | Carpets and other textile floor coverings |
Chapter 58 | Fabrics of tufted textile, lace; tapestries, trimmings; embroidery |
Chapter 59 | Coated and laminated textile fabrics, special woven fabrics, |
Chapter 60 | Knitted or crocheted fabrics |
Chapter 61 | Accessories of clothing knitted or crocheted and articles of apparel |
Chapter 62 | Clothing accessories not knitted or crocheted and articles of apparel |
Chapter 63 | Other textile articles, sets, worn clothing and rags, worn textile articles |
Chapter 64 | Footwear, gaiters, and parts of such articles |
Chapter 65 | Headgear parts thereof |
Chapter 66 | Umbrellas, walking stick and accessories |
Chapter 67 | Wigs, artificial flowers, false beards |
Chapter 68 | Cement, plaster, mica and construction materials |
Chapter 69 | Bricks and ceramic products |
Chapter 70 | Glass and glassware products |
Chapter 71 | Gold, silver, diamond, pearls and other precious metals |
Chapter 72 | Iron, steel, iron rods and non-alloy products |
Chapter 73 | Railway tracks, iron tube, containers, nails, needles and sanitary wares |
Chapter 74 | Copper and copper alloy products |
Chapter 75 | Nickel and nickel alloy products |
Chapter 76 | Aluminium and aluminium products |
Chapter 77 | (Reserved for possible future use) |
Chapter 78 | Lead, lead foils and sheets |
Chapter 79 | Zinc bars, zinc dust and sheets |
Chapter 80 | Tin, tin bars and profiles |
Chapter 81 | Cobalt, magnesium, bismuth and other base metals |
Chapter 82 | Agricultural tools, cutlery, razors and knives |
Chapter 83 | Padlocks, bells, safe deposit lockers and base metal products |
Chapter 84 | Industrial tools and machinery |
Chapter 85 | Electrical and electronic products |
Chapter 86 | Railway machinery and locomotives |
Chapter 87 | Motor vehicles |
Chapter 88 | Aircraft, satellites, parachute |
Chapter 89 | Boats, ships, cargo vessels |
Chapter 90 | Artificial organs, medical equipment, monitoring systems, photographic, cinematographic accessories, lens, and optical fibres |
Chapter 91 | Watches and clocks |
Chapter 92 | All musical Instruments |
Chapter 93 | Arms and military weapons |
Chapter 94 | Lighting, furniture and household products |
Chapter 95 | Electronic toys, sports goods and gaming consoles |
Chapter 96 | Pens, pencils, educational equipment, and smoking pipes |
Chapter 97 | Arts and antiques |
Chapter 98 | Passenger baggage, laboratory chemical and project imports |
Chapter 99 | Services |
Note: Check the detailed HSN code list with GST rate here.