GST Rate Finder And HSN Code List

Disclaimer:

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.

What is HSN?

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.

How Does HSN Code Work?

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.

Importance of HSN Code

Since the HSN code is accepted internationally for classifying products, that makes the HSN Code Finder a logical way of identifying goods for both domestic and foreign trade.

HSN code is used to gather data and understand foreign and domestic trade in a more efficient manner.

Therefore, it will help the government in deciding macroeconomic policies related to the trade of these commodities.

Latest Updates: HSN in GST

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.

HSN Worldwide

The HSN Finder is used by more than 200 countries and economies for the following reasons:

Uniform classification of goods/products

The base for customs tariffs

Collection of international trade statistics

An important fact about HSN is that over 98% of the merchandise in international trade is classified in terms of the HSN.

HSN in India

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.

Structure of HSN Code

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.

Chapter: Under the HSN module there are 99 chapters.

Heading: Under these chapters, there are 1244 headings.

Subheading: There are 5224 subheadings under these headings.

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.

What Is an HSN Code for GST?

HSN codes were earlier applicable only for Central Excise and Customs, but with the implementation of GST now there is a requirement for businesses to mention HSN codes in their tax invoice. Following are the provisions related to HSN code under GST:

Annual turnover of less than and up to Rs 1.5 cr – not required to mention HSN code

Annual turnover of more than 1.5 cr up to 5 cr – required to mention HSN code up to 2 digits

Annual turnover exceeding 5 cr – required to mention HSN code up to 4 digits.

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.

What is SAC?

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.

Format of SAC

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

The first two digits are the same for all services i.e. 99

The next two digits (82) stands for nature of service, in this case, legal services - Heading

The last two digits (13) stands for the detailed nature of service, i.e., legal documentation for patents - Subheading.

GST HSN Finder - Steps to Search HSN/SAC Tax Rates

Follow the steps outlined below to find the HSN codes for GST:

Visit the GST portal home page - services.gst.gov.in/services/login and enter the login details such as Username and Password.

Click on Services > User Services > Search HSN/SAC code.

Click on the HSN checkbox.

Select the tax-type you are searching for in the Tax-Type drop-down list.

Now, enter the HSN code or name of the chapter whose rates you are looking for under the “Search HSN Chapter by Name or Code.”

Additionally, enter the HSN code of the goods whose tax rates you are looking for under the “Search HSN Code” category.

Select the appropriate dates in the “Effective Period” category from the calendar.

Once the details are filled in, click on the “Search” option.

In case you select SGST from the Tax Type list, you also need to select the State for which you want to check the tax rate.

In the case of SAC codes, follow the steps mentioned below:

Click on the SAC checkbox.

Select the tax-type you are searching for in the Tax-Type drop-down list.

Furthermore, enter the Service Classification Code (SAC) whose rates you are looking for under the “Service by Name or Code.”

Additionally, select the appropriate dates in the “Effective Period” category from the calendar.

Lastly, click on the “Search” option and the details will be displayed on the screen.

HSN Section-wise Code List

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

HSN Chapter-wise Code List

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.

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