HSN Code Search — find your GST rate in 2 seconds
Type a product or service name. We match against names + synonyms across 100+ most-searched HSN/SAC codes covering smartphones, laptops, food, apparel, services, vehicles, construction. Color-coded GST rate, copy-to-invoice button.
Top 10 most-searched HSN/SAC codes
These ten queries account for ~40% of all HSN searches in India. If you sell or invoice any of them, bookmark this page.
HSN, SAC, and the 4 vs 6 vs 8 digit rule
HSN (Harmonized System of Nomenclature) was adopted globally by the WCO in 1988 and India implemented it under Customs Tariff in 1988 — but only for imports/exports till 2017. With GST rollout in July 2017, every domestic invoice also requires HSN (for goods) or SAC (for services).
HSN structure (8 digits)
- First 2 digits — Chapter (e.g., 84 = Machinery, 85 = Electrical, 87 = Vehicles)
- Next 2 digits — Heading (e.g., 8517 within Chapter 85 = Telephones)
- Next 2 digits — Sub-heading (e.g., 851712 = Mobile phones)
- Last 2 digits — Tariff item (India-specific further classification)
SAC structure (6 digits, all start with 99)
- 99 — Service prefix (Chapter 99 of GST Tariff)
- Next 2 digits — Service category (e.g., 9983 = Other professional services)
- Last 2 digits — Specific service (e.g., 998314 = IT consulting)
How many digits on your invoice?
| Aggregate Turnover (FY) | B2B | B2C |
|---|---|---|
| Up to ₹5 crore | 4 digits mandatory | 4 digits optional |
| Above ₹5 crore | 6 digits mandatory | 6 digits mandatory |
| Exports / E-invoicing | 8 digits recommended | 8 digits recommended |
Source: Notification 78/2020 dated 15 Oct 2020, effective 1 April 2021. Wrong or missing HSN at e-invoicing stage will reject the invoice on the IRP — no IRN, no valid invoice.
The 5 GST slabs and what falls where
| Slab | Goods examples | Services examples |
|---|---|---|
| 0% (Nil-rated) | Fresh fruits/vegetables, milk, eggs, books, journals, newspapers, Gandhi topi, jute | Funeral / cremation, transport of relief material |
| 5% | Footwear under ₹1000, packaged food (sugar, tea, coffee), economy air travel, EV (electric vehicles) | Restaurant (non-AC, non-licensed liquor), economy AC train travel, taxi/cab aggregator services |
| 12% | Mobile phones, processed food, butter, cheese, frozen vegetables, business class travel | Specified construction services (affordable housing), mobile network services (some) |
| 18% | Most electronics, garments above ₹1000, ice cream, bicycles, toiletries | Most professional services (legal, accounting, consulting, IT, design), restaurant with AC, telecom services, banking, insurance |
| 28% (+ Cess) | Cars, ACs, refrigerators, dishwashers, motorcycles 350cc+, aerated drinks, pan masala, tobacco | Race club, casinos, betting, gambling |
Compensation Cess. 28% slab products may attract additional Compensation Cess: 1-22% on luxury cars, 290%+ on tobacco/pan masala, 12-21% on aerated drinks. Cess is OVER AND ABOVE 28% GST. ITC on cess can only offset cess liability — not regular GST. This catches FMCG and auto businesses.
Common HSN classification mistakes — and how to avoid notice
Mistake 1: "Composite supply" misclassified
If your invoice combines goods and services (e.g., AC + installation), it's a composite supply taxed at the rate of the principal supply. Many businesses split into two HSNs/SACs incorrectly. Restaurant food + AC ambience is a single composite supply at 5% (non-AC) or 18% (AC, with some exceptions). Don't break it apart unless contractually billed separately and the buyer can take ITC on each leg.
Mistake 2: Software — goods or service?
Pre-packaged software on a CD/USB media: HSN 8523 (Goods, 18%). Downloaded software / SaaS subscription: SAC 998313 (Service, 18%). Customized software development: SAC 998314 (Service, 18%). Same 18% rate but different ITC eligibility for the buyer (e.g., works contract input).
Mistake 3: Restaurant AC vs non-AC
Standalone non-AC restaurant: 5% (no ITC). Standalone AC restaurant: 5% (no ITC, post Sep-2019 rationalization). Restaurant in a hotel where any room rent exceeds ₹7500/night: 18% (with ITC). Outdoor catering: 5% (no ITC) or 18% (with ITC) depending on premises. Get this wrong and you've under/over-collected for years.
Mistake 4: 4-digit HSN below ₹5 cr — but you're growing
If your turnover crosses ₹5 cr mid-year, the 6-digit requirement kicks in from the next FY's April. Update your invoice template, ERP, and e-invoicing setup BEFORE 1st April. Many businesses miss this and trigger e-invoicing IRN rejection in April-May.
For high-value or unusual products, file an Advance Ruling application with your state's AAR (Authority for Advance Ruling). Fee is ₹5,000 (CGST + SGST = ₹10,000 total). Order is binding for you and the GST department for that specific product/service. Far cheaper than fighting a Section 73/74 notice years later.
Common questions
What is the difference between HSN and SAC?
HSN (Harmonized System of Nomenclature) is for GOODS — a 6 to 8 digit code from the global WCO classification adopted by India. SAC (Services Accounting Code) is for SERVICES — a 6-digit code starting with 99 (e.g., 998314 for IT consulting). Both serve the same purpose: standardizing classification for GST. Your invoice must show the correct code based on whether you supply goods or services. Composite supply (goods + services bundled) follows the principal supply's classification.
How many digits of HSN do I need on my invoice?
Depends on aggregate turnover (FY 2017-18 onwards): Up to ₹5 crore — 4-digit HSN mandatory on B2B invoices (optional on B2C). Above ₹5 crore — 6-digit HSN mandatory on all invoices. For exports and e-invoicing, 8-digit HSN is recommended for accuracy. Notification 78/2020 dated 15 October 2020 made these thresholds binding from 1 April 2021. Wrong or missing HSN can lead to e-invoice IRN rejection or notice from GST authorities.
What if I pick the wrong HSN code?
Two consequences: (1) Wrong GST rate charged — short payment is recoverable from you with interest at 18% p.a. and possible penalty under Section 122; excess payment can be claimed as refund or carried forward. (2) Mismatch in your GSTR-1 vs buyer's GSTR-2B — they may dispute the invoice or have ITC blocked. Best practice: classify per the harmonized system schedule on cbic-gst.gov.in, and consult a CA for high-value or unusual products. For genuinely ambiguous cases, file an Advance Ruling.
Are GST rates uniform across India?
Yes — GST rates are uniform across all states for the same HSN/SAC code. The GST Council (Centre + all States, chaired by Union FM) decides rates jointly; no state can deviate. Local taxes like state stamp duty, road tax, mandi cess exist outside GST. Some products attract Compensation Cess (luxury cars, tobacco, aerated drinks) on TOP of GST — that's also nationally uniform but levied additionally to compensate states for revenue loss during the GST transition (extended till March 2026).
What are the GST slabs in India?
Current slabs (April 2026): 0% (essentials — fresh food, books, journals), 5% (mass-consumption — packaged food, footwear under ₹1000, economy travel), 12% (processed food, mobile phones some categories, business class), 18% (default rate — most services, electronics, garments above ₹1000), 28% (luxury — cars, ACs, refrigerators, cement, premium motorcycles, aerated drinks). 28% slab products may also attract Compensation Cess of 1-290% (heaviest on tobacco and pan masala).
How do I find HSN for a product not on this list?
Use the official CBIC HSN Search Tool at services.gst.gov.in/services/searchhsnsac — exhaustive but slow. Alternative: refer to the GST Tariff (Government Tariff e-Book) chapter-wise from cbic-gst.gov.in/gst-goods-services-rates.html. For services, all SACs start with 99 followed by 4 more digits — Chapter 99 of the Tariff. When in doubt for novel products (e.g., NFTs, carbon credits), request Advance Ruling from your state's AAR — binding for you and the department.
Can HSN code change for the same product?
Yes — GST Council periodically revises classifications and rates. Recent examples: solar panels moved between 5%/12% multiple times; certain processed food items reclassified between 12% and 18%. Always check the latest notification on cbic-gst.gov.in before invoicing high-value items. Subscribe to the CBIC notifications feed or follow your CA. ERP/billing software like BillCraft auto-updates rate tables when notifications drop.
Is there a penalty for missing HSN?
Under Section 122(1)(xi) of CGST Act, supplying goods/services without proper invoice (which includes missing/wrong HSN where mandatory) attracts penalty of ₹10,000 OR an amount equivalent to the tax evaded — whichever is higher. For e-invoicing applicable businesses (turnover above ₹5 cr), missing HSN means IRN won't generate, the invoice is invalid, and the buyer cannot claim ITC. Practical impact: you'll lose the customer over a fixable error.
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Disclaimer: HSN/SAC codes and GST rates shown are curated from CBIC Tariff and notifications as of April 2026. The GST Council periodically revises rates and reclassifies products — verify the latest notification on cbic-gst.gov.in before relying on these for invoicing or filing. Codes for novel products (NFTs, AI tools, carbon credits) may not have a binding classification yet — file an Advance Ruling if uncertain. BillCraft is not a GST consultant and does not file returns on your behalf. Listings are non-exhaustive (100+ entries from approx 18,000 published codes).