---
title: "HSN Code Finder: Search HSN and SAC Codes with GST Rates"
canonical: https://luckpanda.app/tools/hsn-code-finder
language: en
updated: 2026-10-10
content: full
---

# HSN code finder

**What is an HSN code, and how do I find the right one with its GST rate?** An HSN code is the number that classifies goods under the Harmonized System, which India extends to 8 digits in its Customs Tariff; services use SAC codes starting with 99. Search the finder by product, service or code. It shows the official description, the chapter it sits in and the GST rate after the 22 September 2025 changes, with the notification and serial number behind each rate.

- Invoices need 4 digits up to ₹5 crore turnover (optional on B2C invoices) and 6 digits above ₹5 crore (Notification 78/2020-CT).
- Most goods are now 5% or 18%; 40% applies to listed goods such as large cars and aerated drinks.
- Where one code covers several rates, the finder says so and points to the notification.
- The same data is a free JSON API and a public MCP tool.

Free online tool: https://luckpanda.app/tools/hsn-code-finder (create on screen, no account needed).

## What is an HSN code?

**HSN** stands for **Harmonized System of Nomenclature**. The Harmonized System (HS) is the goods classification maintained by the World Customs Organization (WCO). Customs administrations use it to describe goods the same way everywhere. The current edition, HS 2022, has 21 sections, 97 chapters (Chapter 77 is reserved and empty), 1,228 four-digit headings and about 5,600 six-digit subheadings.

India uses the HS in the First Schedule to the **Customs Tariff Act, 1975**. It adds two more digits to make an 8-digit **tariff item**, and adds its own Chapter 98 for project imports, laboratory chemicals and passenger baggage. GST borrows this classification as it is. Notification 9/2025-Central Tax (Rate), which sets the goods rates, says that "tariff item", "sub-heading", "heading" and "Chapter" mean those of the Customs Tariff. It also says the tariff's rules of interpretation and its Section and Chapter Notes apply when you read the rate schedules. So if you know a product's customs classification, you know its HSN code for GST.

On a GST document the HSN code does three jobs. It tells the buyer and the tax officer what was sold. It fixes the rate, because GST rates are notified against HSN codes. And it groups your sales in the HSN summary of GSTR-1. A code that is too short or wrong weakens all three.

## How to use the HSN code finder

1. **Type what you sell** In "Product, service or code", type a product ("laptop"), a service ("legal services") or a code ("8517", "998314"). Codes with spaces or dots work too.
2. **Filter goods or services** Choose "All", "Goods (HSN)" or "Services (SAC)" to narrow the results.
3. **Read the result** Each result shows the code, its official description, the chapter it belongs to and the GST rate. Where a code has more than one rate or was not verified, it says "check the notification" with a note on which entries apply.
4. **Open the hierarchy** Select a result to see its chapter, heading and any sub-headings, so you can move to a more precise code.
5. **Check the digits** Use "How many digits do I need?": up to ₹5 crore turnover, 4 digits; above ₹5 crore, 6 digits; exports and imports, 8 digits.
6. **Put it on the invoice** Select "Use on a GST invoice" to open the GST invoice generator with the code and rate filled in.
7. **Use it from your own software** The same data is a free JSON API, GET /api/public/hsn?q=laptop, and the public MCP tool find_hsn_code at /mcp/public, so an AI assistant can look codes up for you.

## What is a SAC code?

**SAC** means **Services Accounting Code**. It is India's classification for services, set out in the Scheme of Classification of Services annexed to Notification 11/2017-Central Tax (Rate). Every SAC starts with **99** (Chapter 99, "All Services") and has up to six digits:

| Level | Digits | Example | Official description |
| --- | --- | --- | --- |
| Chapter | 2 | 99 | All Services |
| Section | none (5 to 9) | Section 8 | Business and Production Services |
| Heading | 4 | 9983 | Other professional, technical and business services |
| Group | 5 | 99831 | Management consulting and management services; information technology services |
| Service code | 6 | 998314 | Information technology design and development services |

There are 31 headings, from 9954 (construction) to 9999 (extraterritorial organisations), 125 groups and 566 service codes. Use the 4-digit heading or the 6-digit service code on invoices. The 5-digit group only shows where a code sits in the tree. The finder lists the full scheme. For services, the rate depends on the description in Notification 11/2017 more than on the code: the same heading can carry a 5% and an 18% entry.

## How an HSN code is built: a worked breakdown

Read a code from left to right. Each pair of digits narrows the one before it. Here is 2515 12 10, marble blocks, taken from the HS 2022 texts and Notification 9/2025:

| Level | Digits | Code | Text |
| --- | --- | --- | --- |
| Section | Roman numeral | V | Mineral products |
| Chapter | 2 | 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement |
| Heading | 4 | 2515 | Marble, travertine, ecaussine and other calcareous monumental or building stone …, whether or not roughly trimmed or merely cut … into blocks or slabs |
| Sub-heading | 6 | 2515 12 | Marble and travertine: merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape |
| Tariff item | 8 | 2515 12 10 | Marble and travertine blocks (Notification 9/2025, Schedule I, S. No. 178) |

The last two digits matter here. Marble blocks (2515 12 10) are taxed at **5%**. Marble slabs and other forms (2515 12 20, 2515 12 90) are taxed at **18%** (Schedule II, S. No. 7). A business that writes only "2515" on its invoice is within the law if its turnover is up to ₹5 crore. But it still has to know which rate applies, and only the full classification tells it. That is why the finder shows the rate together with any split inside a code.

> **Spaces and dots** The WCO writes 2515.12, CBIC notifications write 2515 12 10, and invoices and the GST portal usually write 25151210. They are the same code. The finder accepts any of these forms.

## How many HSN digits do you need on an invoice?

Rule 46 of the CGST Rules requires the HSN code on a tax invoice. Notification 78/2020-Central Tax, in force from 1 April 2021, sets the number of digits by your **aggregate turnover in the preceding financial year**:

| Aggregate turnover in the previous financial year | Digits on the tax invoice | Supplies to unregistered persons (B2C) |
| --- | --- | --- |
| Up to ₹5 crore | 4 digits | Optional: the proviso lets you leave the code off |
| More than ₹5 crore | 6 digits | 6 digits |
| Exports and imports | The 8-digit tariff item on the shipping bill or bill of entry | Most exporters print the same 8 digits on the GST export invoice so the two match |

The same 4 or 6 digits apply to SAC codes for services. You may always show more digits than the minimum, and showing the full code is good practice when one heading has more than one rate. Aggregate turnover is counted on a PAN basis across India: taxable, exempt and export supplies, and inter-state supplies between your own GSTINs. It leaves out the GST itself and inward supplies taxed under reverse charge. A business that crosses ₹5 crore moves to 6 digits from the next financial year.

> **The helper on this page** Use "How many digits do I need?" above: pick your turnover band and whether you export, and it shows the minimum and the code to print for the item you selected.

## HSN summary in GSTR-1 (Table 12)

GSTR-1 Table 12 is the HSN-wise summary of your outward supplies: for each HSN or SAC code, the unit (UQC), total quantity, taxable value and tax by type. GSTN introduced the 4 and 6-digit rule in phases. Its advisory of 22 January 2025 describes the third phase:

| Phase | What changed |
| --- | --- |
| Phase 2 (from 1 November 2022) | Codes of 4 digits (turnover up to ₹5 crore) or 6 digits (above ₹5 crore) became mandatory. Manual entry was still allowed, with a warning for a wrong code. |
| Phase 3 (from the April 2025 return period, as announced by GSTN) | No manual typing: you choose the code from a drop-down built from the HSN master. A "Description as per HSN Code" field fills in automatically. Table 12 is split into two tabs, **B2B supplies** and **B2C supplies**. Values are cross-checked against the B2B tables (4A, 4B, 6B, 6C, 8, 9 and 15 for registered recipients) and the B2C tables (5A, 6A, 7A, 7B, 8, 9, 10 and 15 for unregistered recipients). |
| Validation mode | At first, mismatches show a warning but do not stop filing. If you report B2B supplies elsewhere in GSTR-1, the B2B tab of Table 12 cannot be left empty. |

In practice this means three things. First, the codes on your invoices must be codes that exist in the portal's master, which is why the finder uses official headings and service codes only. Second, keep your item master tidy so the same product always carries the same code; LuckPanda [Items](https://luckpanda.app/modules/inventory/items) store the HSN or SAC once. Third, keep the B2B and B2C totals separate. [LuckPanda GST](https://luckpanda.app/modules/compliance/gst) builds both tabs of Table 12 from your invoices, credit notes and debit notes.

## E-invoice and e-way bill need the HSN code too

- **E-invoice (IRN):** each item line in the e-invoice schema needs an HSN or SAC code, and the portal rejects codes not in its master. Businesses above the e-invoicing turnover threshold send every B2B invoice, credit note and debit note to the Invoice Registration Portal.
- **E-way bill:** Part A of the e-way bill asks for the HSN code of the goods, with the same 4 or 6-digit minimum as the invoice.
- **Purchase side:** the HSN on your supplier's invoice is what you see in GSTR-2B. A wrong code on a purchase does not by itself stop you claiming [input tax credit](https://luckpanda.app/tools/input-tax-credit), but a wrong rate does, so ask for a corrected invoice or a credit note.

## How to find the right HSN or SAC code

1. **Describe the product the way the tariff does** Search for what the thing is made of and what it does, not the brand. "Steel almirah" leads to 9403 (furniture); "steel" alone leads to Chapter 72 (iron and steel as a material).
2. **Pick the chapter, then read its Notes** Chapter and Section Notes decide what is in and out. Note 5 to Chapter 85, for example, defines "smartphones" for heading 85.17. Chapter titles are only for reference and have no legal force.
3. **Choose the heading whose words fit** Classification follows the terms of the headings and the Notes. Where two headings could apply, the General Rules of Interpretation decide (below).
4. **Go down to the sub-heading and tariff item** Compare only codes at the same level. Then check whether the rate notification uses the 6- or 8-digit code, a value limit (₹2,500 per piece for apparel and per pair for footwear) or a condition such as "pre-packaged and labelled".
5. **Check the rate in the notification** Goods: Notification 9/2025-CT(Rate) as amended, and 10/2025 for Nil-rated goods. Services: Notification 11/2017-CT(Rate) as amended by 15/2025, and 12/2017 for exemptions. The finder gives the schedule and serial number so you can read the entry yourself.
6. **When it is still unclear, ask for an advance ruling** Section 97(2)(a) of the CGST Act lets a registered or proposed supplier ask the Authority for Advance Ruling how goods or services are classified. The ruling binds the applicant and its jurisdictional officer.

### The General Rules of Interpretation, in short

| Rule | What it says |
| --- | --- |
| 1 | Titles of sections and chapters are for reference only. Classification follows the terms of the headings and the Section and Chapter Notes. |
| 2(a) | An incomplete, unfinished, unassembled or disassembled article is classified as the finished article if it has its essential character (a flat-pack table is still a table). |
| 2(b) | A reference to a material covers mixtures and goods made wholly or partly of it. Goods of more than one material go to Rule 3. |
| 3(a) | The most specific heading wins over a general one. |
| 3(b) | Mixtures, composite goods and retail sets go by the material or component that gives them their essential character. |
| 3(c) | If still undecided, the heading that comes last in numerical order. |
| 4 | Goods that fit nowhere go with the goods they are most akin to. |
| 5 | Fitted cases (camera bags, spectacle cases) sold with the article, and normal packing, are classified with the goods. |
| 6 | Sub-headings are compared only with sub-headings at the same level, using the same rules. |

## Worked example: one invoice, three rates

A Pune IT reseller with turnover above ₹5 crore sells to a Mumbai company: a laptop, ten cotton polo T-shirts printed with the client's logo at ₹1,800 each, and laptop setup. Both GSTINs start with 27, so tax is split into CGST and SGST. The codes are printed at 6 digits:

- Laptop: **847130** (portable automatic data processing machines up to 10 kg), 18% (Schedule II, S. No. 456).
- T-shirts: **610910** (T-shirts of cotton, knitted). The sale value is ₹1,800 a piece, within ₹2,500, so 5% (Schedule I, S. No. 388). At ₹2,600 a piece they would be 18%.
- Setup and data migration: SAC **998713** (maintenance and repair services of computers and peripheral equipment), 18% (Notification 11/2017, entry 25(ii)).

**Tax invoice with HSN and SAC codes (same state: CGST + SGST)**

| Item | Qty | Rate | Taxable value | Tax |
| --- | --- | --- | --- | --- |
| Laptop, 14-inch, 16 GB RAM, 512 GB SSD | 1 | ₹62,000.00 | ₹62,000.00 | ₹11,160.00 |
| Cotton polo T-shirt with printed logo | 10 | ₹1,800.00 | ₹18,000.00 | ₹900.00 |
| Laptop setup and data migration | 1 | ₹2,500.00 | ₹2,500.00 | ₹450.00 |
| Taxable value |  |  | ₹82,500.00 |  |
| CGST 2.5% |  |  |  | ₹450.00 |
| SGST 2.5% |  |  |  | ₹450.00 |
| CGST 9% |  |  |  | ₹5,805.00 |
| SGST 9% |  |  |  | ₹5,805.00 |
| Total |  |  |  | ₹95,010.00 |

In GSTR-1 Table 12 (B2B tab) this invoice adds three rows, one per code. Make the same invoice in the [GST invoice generator](https://luckpanda.app/tools/gst-invoice-generator) or check the arithmetic with the [GST calculator](https://luckpanda.app/tools/gst-calculator).

## GST rates after GST 2.0 (from 22 September 2025)

On the GST Council's recommendation, Notification 9/2025-Central Tax (Rate) replaced the 2017 goods rate schedule from **22 September 2025**. Most goods now fall in two slabs, 5% and 18%. A 40% rate applies to a short list of goods. The old 12% and 28% goods slabs are gone. Tobacco products and pan masala stayed at 28% plus compensation cess until 31 January 2026, and moved to 40% from 1 February 2026 (biris 18%) under Notification 19/2025-CT(Rate).

| Schedule | Total GST (CGST + SGST, or IGST) | Typical goods |
| --- | --- | --- |
| Nil (Notification 10/2025) | 0% | Fresh milk, fresh fruit and vegetables, unpacked cereals and flour, salt, printed books, notebooks, pencils, sanitary pads |
| Schedule I | 5% | Packaged food, edible oil, sugar, tea, medicines, fertilisers, cotton and man-made fabric, apparel and footwear up to ₹2,500, tractors, bicycles, electric vehicles |
| Schedule II | 18% | Cement, steel, paints, plastics, machinery, computers, phones, TVs, ACs, small cars and two-wheelers up to 350 cc, furniture, and all goods not listed elsewhere |
| Schedule III | 40% | Aerated and caffeinated drinks, larger cars, motorcycles above 350 cc, yachts, aircraft for personal use, tobacco and pan masala (from 1 February 2026) |
| Schedule IV | 3% | Gold, silver, platinum, jewellery, imitation jewellery, coins |
| Schedule V / VI | 0.25% / 1.5% | Rough diamonds and precious stones / other diamonds |

### GST rate list for common goods

| Item | HSN | GST | Entry |
| --- | --- | --- | --- |
| Mobile phones, smartphones | 8517 | 18% | Sch. II S. No. 490 |
| Laptops, desktops, computers | 8471 | 18% | Sch. II S. No. 456 |
| Televisions, monitors | 8528 | 18% | Sch. II S. No. 500 (TVs above 32 inches were 28%) |
| Air conditioners | 8415 | 18% | Sch. II S. No. 404 (was 28%) |
| Refrigerators, washing machines | 8418, 8450 | 18% | Sch. II S. No. 407, 437 |
| Cement | 2523 | 18% | Sch. II S. No. 9 (was 28%) |
| TMT bars, steel rods | 7214 | 18% | Sch. II S. No. 268 |
| Paints | 3208, 3209 | 18% | Sch. II S. No. 50, 51 |
| Furniture | 9403 | 18% | Sch. II S. No. 612 (bamboo or cane 5%) |
| Ceramic tiles | 6907 | 18% | Sch. II S. No. 238 |
| Apparel up to ₹2,500 a piece | 61, 62 | 5% | Sch. I S. No. 388, 389 |
| Apparel above ₹2,500 a piece | 61, 62 | 18% | Sch. II S. No. 197, 198 |
| Footwear up to ₹2,500 a pair | 64 | 5% | Sch. I S. No. 392 (18% above) |
| Medicines | 3004 | 5% | Sch. I S. No. 234 (listed drugs Nil) |
| Edible oils | 1507 to 1515 | 5% | Sch. I S. No. 84 to 92 |
| Butter and ghee | 0405 | 5% | Sch. I S. No. 7 |
| Biscuits, cakes | 1905 | 5% | Sch. I S. No. 123 (bread Nil) |
| Packaged drinking water | 2201 | 5% | Sch. I S. No. 146 |
| Aerated and sweetened drinks | 2202 | 40% | Sch. III S. No. 1 |
| Small petrol car (up to 1200 cc and 4 m) | 8703 | 18% | Sch. II S. No. 534 |
| Other cars | 8703 | 40% | Sch. III S. No. 5 |
| Electric cars and scooters | 8703, 8711 | 5% | Sch. I S. No. 441 |
| Motorcycles up to 350 cc | 8711 | 18% | Sch. II S. No. 546 (above 350 cc 40%) |
| Gold, gold jewellery | 7108, 7113 | 3% | Sch. IV S. No. 5, 10 |
| Fresh milk, paneer | 0401, 0406 | 0% | 10/2025 S. No. 15, 17 |

### GST rate list for common services

| Service | SAC | GST | Entry in Notification 11/2017 |
| --- | --- | --- | --- |
| IT and software development | 998314 | 18% | 21(ii) |
| Legal services | 998212 | 18% | 20 (exempt or reverse charge in many cases: see 12/2017 S. No. 45) |
| Accounting and audit | 998221, 998222 | 18% | 20 |
| Renting of commercial property | 997212 | 18% | 16(iii) |
| Renting a home to live in | 997211 | Exempt | 12/2017 S. No. 12 (unless rented to a registered person) |
| Restaurant service | 996331 | 5% | 7(ii), without input tax credit |
| Hotel room up to ₹7,500 per day | 996311 | 5% | 7(i), without input tax credit |
| Hotel room above ₹7,500 per day | 996311 | 18% | 7(vi) |
| Goods transport agency (GTA) | 996511 | 5% or 18% | 9(iii): 5% without credit or reverse charge; 18% with credit |
| Taxi, cab with fuel | 996412 | 5% | 8(ii), (vi) |
| Air travel, economy | 996425 | 5% | 8(iii); other classes 18% |
| Works contract, construction | 9954 | 18% | 3(xii); residential flats sold by a promoter 1% or 5% |
| Beauty and wellness (salon, spa) | 99972 | 5% | 35(i), without input tax credit |
| Repair and maintenance | 9987 | 18% | 25(ii) |
| Manpower and security services | 998513, 998525 | 18% | 23(iii) |
| Individual life and health insurance | 997132, 997133 | Exempt | 12/2017 S. No. 36C, 36D (from 22 September 2025) |

> **When the finder shows no rate** A blank rate is deliberate. It means the code covers more than one rate (for example, pre-packaged versus loose, or a value limit) or the entry was not checked line by line. The note under the result says which entries apply. Read the notification before you invoice.

## Is HSN mandatory?

**Is HSN mandatory on a GST invoice?**
Yes for registered persons issuing tax invoices: Rule 46 requires it, with 4 digits up to ₹5 crore turnover and 6 digits above (Notification 78/2020-CT). A business with turnover up to ₹5 crore may leave it off invoices to unregistered buyers.

**Do composition dealers and exempt suppliers need HSN codes?**
A composition dealer issues a bill of supply, not a tax invoice, but reports outward supplies by HSN in its annual return. The bill of supply rules ask for the HSN code too, so showing it is the safe course. Suppliers of exempt goods also report them by HSN in GSTR-1 Table 12.

**Do I need the HSN code in GSTR-1 if I only sell to consumers?**
Yes. Table 12 has a B2C tab, and the HSN summary is required whatever your customer mix.

## Penalty for a wrong HSN code

There is no separate penalty for a wrong HSN code in the CGST Act. What happens depends on the effect of the mistake:

| Situation | Consequence |
| --- | --- |
| Wrong or missing code, but the correct rate was charged | The general penalty in **section 125**: up to ₹25,000 for a contravention with no specific penalty. The State GST Act has a matching provision. Under **section 126**, no penalty should be imposed for a minor breach (tax involved below ₹5,000) or an easily rectifiable mistake made without fraud or gross negligence. |
| Wrong code that led to a lower rate | The short-paid tax is recovered with interest under section 50, through a demand under section 73 or 74 (section 74A for periods from FY 2024-25), each with its own penalty. The buyer's input tax credit is limited to tax actually charged and paid. |
| Code not in the portal master | GSTR-1 Table 12 no longer accepts typed codes, and e-invoices with invalid codes are rejected, so fix the item master first. |

To correct an invoice already issued, raise a [credit note](https://luckpanda.app/tools/credit-note) or debit note for the tax difference rather than editing the invoice, and correct the item in your master so the next invoice is right.

## HSN vs SAC

|  | HSN | SAC |
| --- | --- | --- |
| Classifies | Goods | Services |
| Origin | WCO Harmonized System, extended by the Customs Tariff of India | Scheme of Classification of Services, Annexure to Notification 11/2017-CT(Rate) |
| Starts with | 01 to 98 | 99 |
| Length | 2, 4, 6 or 8 digits | 2, 4, 5 or 6 digits |
| Used outside GST | Customs, foreign trade (ITC-HS), statistics | GST only |
| Rate notification | 9/2025-CT(Rate), 10/2025 (Nil) | 11/2017-CT(Rate), 12/2017 (exempt) |
| On invoices | 4 digits (turnover up to ₹5 crore) or 6 digits | Same rule |
| In GSTR-1 | Table 12 with quantity and UQC | Table 12, quantity usually "OTH" or nil |

Some supplies combine both. A composite supply takes the rate of its principal supply: a works contract is a service (9954) even though it includes cement and steel, and a laptop delivered with installation is goods (8471) with the installation charged under 9987 only if it is billed separately.

## HSN code list by chapter (01 to 98)

All chapters of the Customs Tariff with their official titles (HS 2022 wording; Chapter 98 is India's own). Select a chapter number to open its headings in the finder.

HSN chapters 01 to 98

| Chapter | Title |
| --- | --- |
| [01](https://luckpanda.app/tools/hsn-code-finder?q=01) | Live animals |
| [02](https://luckpanda.app/tools/hsn-code-finder?q=02) | Meat and edible meat offal |
| [03](https://luckpanda.app/tools/hsn-code-finder?q=03) | Fish and crustaceans, molluscs and other aquatic invertebrates |
| [04](https://luckpanda.app/tools/hsn-code-finder?q=04) | Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included |
| [05](https://luckpanda.app/tools/hsn-code-finder?q=05) | Products of animal origin, not elsewhere specified or included |
| [06](https://luckpanda.app/tools/hsn-code-finder?q=06) | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
| [07](https://luckpanda.app/tools/hsn-code-finder?q=07) | Edible vegetables and certain roots and tubers |
| [08](https://luckpanda.app/tools/hsn-code-finder?q=08) | Edible fruit and nuts; peel of citrus fruit or melons |
| [09](https://luckpanda.app/tools/hsn-code-finder?q=09) | Coffee, tea, maté and spices |
| [10](https://luckpanda.app/tools/hsn-code-finder?q=10) | Cereals |
| [11](https://luckpanda.app/tools/hsn-code-finder?q=11) | Products of the milling industry; malt; starches; inulin; wheat gluten |
| [12](https://luckpanda.app/tools/hsn-code-finder?q=12) | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder |
| [13](https://luckpanda.app/tools/hsn-code-finder?q=13) | Lac; gums, resins and other vegetable saps and extracts |
| [14](https://luckpanda.app/tools/hsn-code-finder?q=14) | Vegetable plaiting materials; vegetable products not elsewhere specified or included |
| [15](https://luckpanda.app/tools/hsn-code-finder?q=15) | Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes |
| [16](https://luckpanda.app/tools/hsn-code-finder?q=16) | Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects |
| [17](https://luckpanda.app/tools/hsn-code-finder?q=17) | Sugars and sugar confectionery |
| [18](https://luckpanda.app/tools/hsn-code-finder?q=18) | Cocoa and cocoa preparations |
| [19](https://luckpanda.app/tools/hsn-code-finder?q=19) | Preparations of cereals, flour, starch or milk; pastrycooks' products |
| [20](https://luckpanda.app/tools/hsn-code-finder?q=20) | Preparations of vegetables, fruit, nuts or other parts of plants |
| [21](https://luckpanda.app/tools/hsn-code-finder?q=21) | Miscellaneous edible preparations |
| [22](https://luckpanda.app/tools/hsn-code-finder?q=22) | Beverages, spirits and vinegar |
| [23](https://luckpanda.app/tools/hsn-code-finder?q=23) | Residues and waste from the food industries; prepared animal fodder |
| [24](https://luckpanda.app/tools/hsn-code-finder?q=24) | Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body |
| [25](https://luckpanda.app/tools/hsn-code-finder?q=25) | Salt; sulphur; earths and stone; plastering materials, lime and cement |
| [26](https://luckpanda.app/tools/hsn-code-finder?q=26) | Ores, slag and ash |
| [27](https://luckpanda.app/tools/hsn-code-finder?q=27) | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes |
| [28](https://luckpanda.app/tools/hsn-code-finder?q=28) | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes |
| [29](https://luckpanda.app/tools/hsn-code-finder?q=29) | Organic chemicals |
| [30](https://luckpanda.app/tools/hsn-code-finder?q=30) | Pharmaceutical products |
| [31](https://luckpanda.app/tools/hsn-code-finder?q=31) | Fertilisers |
| [32](https://luckpanda.app/tools/hsn-code-finder?q=32) | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks |
| [33](https://luckpanda.app/tools/hsn-code-finder?q=33) | Essential oils and resinoids; perfumery, cosmetic or toilet preparations |
| [34](https://luckpanda.app/tools/hsn-code-finder?q=34) | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster |
| [35](https://luckpanda.app/tools/hsn-code-finder?q=35) | Albuminoidal substances; modified starches; glues; enzymes |
| [36](https://luckpanda.app/tools/hsn-code-finder?q=36) | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations |
| [37](https://luckpanda.app/tools/hsn-code-finder?q=37) | Photographic or cinematographic goods |
| [38](https://luckpanda.app/tools/hsn-code-finder?q=38) | Miscellaneous chemical products |
| [39](https://luckpanda.app/tools/hsn-code-finder?q=39) | Plastics and articles thereof |
| [40](https://luckpanda.app/tools/hsn-code-finder?q=40) | Rubber and articles thereof |
| [41](https://luckpanda.app/tools/hsn-code-finder?q=41) | Raw hides and skins (other than furskins) and leather |
| [42](https://luckpanda.app/tools/hsn-code-finder?q=42) | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) |
| [43](https://luckpanda.app/tools/hsn-code-finder?q=43) | Furskins and artificial fur; manufactures thereof |
| [44](https://luckpanda.app/tools/hsn-code-finder?q=44) | Wood and articles of wood; wood charcoal |
| [45](https://luckpanda.app/tools/hsn-code-finder?q=45) | Cork and articles of cork |
| [46](https://luckpanda.app/tools/hsn-code-finder?q=46) | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork |
| [47](https://luckpanda.app/tools/hsn-code-finder?q=47) | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard |
| [48](https://luckpanda.app/tools/hsn-code-finder?q=48) | Paper and paperboard; articles of paper pulp, of paper or of paperboard |
| [49](https://luckpanda.app/tools/hsn-code-finder?q=49) | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans |
| [50](https://luckpanda.app/tools/hsn-code-finder?q=50) | Silk |
| [51](https://luckpanda.app/tools/hsn-code-finder?q=51) | Wool, fine or coarse animal hair; horsehair yarn and woven fabric |
| [52](https://luckpanda.app/tools/hsn-code-finder?q=52) | Cotton |
| [53](https://luckpanda.app/tools/hsn-code-finder?q=53) | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn |
| [54](https://luckpanda.app/tools/hsn-code-finder?q=54) | Man-made filaments; strip and the like of man-made textile materials |
| [55](https://luckpanda.app/tools/hsn-code-finder?q=55) | Man-made staple fibres |
| [56](https://luckpanda.app/tools/hsn-code-finder?q=56) | Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof |
| [57](https://luckpanda.app/tools/hsn-code-finder?q=57) | Carpets and other textile floor coverings |
| [58](https://luckpanda.app/tools/hsn-code-finder?q=58) | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery |
| [59](https://luckpanda.app/tools/hsn-code-finder?q=59) | Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use |
| [60](https://luckpanda.app/tools/hsn-code-finder?q=60) | Knitted or crocheted fabrics |
| [61](https://luckpanda.app/tools/hsn-code-finder?q=61) | Articles of apparel and clothing accessories, knitted or crocheted |
| [62](https://luckpanda.app/tools/hsn-code-finder?q=62) | Articles of apparel and clothing accessories, not knitted or crocheted |
| [63](https://luckpanda.app/tools/hsn-code-finder?q=63) | Other made up textile articles; sets; worn clothing and worn textile articles; rags |
| [64](https://luckpanda.app/tools/hsn-code-finder?q=64) | Footwear, gaiters and the like; parts of such articles |
| [65](https://luckpanda.app/tools/hsn-code-finder?q=65) | Headgear and parts thereof |
| [66](https://luckpanda.app/tools/hsn-code-finder?q=66) | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof |
| [67](https://luckpanda.app/tools/hsn-code-finder?q=67) | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair |
| [68](https://luckpanda.app/tools/hsn-code-finder?q=68) | Articles of stone, plaster, cement, asbestos, mica or similar materials |
| [69](https://luckpanda.app/tools/hsn-code-finder?q=69) | Ceramic products |
| [70](https://luckpanda.app/tools/hsn-code-finder?q=70) | Glass and glassware |
| [71](https://luckpanda.app/tools/hsn-code-finder?q=71) | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin |
| [72](https://luckpanda.app/tools/hsn-code-finder?q=72) | Iron and steel |
| [73](https://luckpanda.app/tools/hsn-code-finder?q=73) | Articles of iron or steel |
| [74](https://luckpanda.app/tools/hsn-code-finder?q=74) | Copper and articles thereof |
| [75](https://luckpanda.app/tools/hsn-code-finder?q=75) | Nickel and articles thereof |
| [76](https://luckpanda.app/tools/hsn-code-finder?q=76) | Aluminium and articles thereof |
| [77](https://luckpanda.app/tools/hsn-code-finder?q=77) | Reserved for possible future use in the Harmonized System |
| [78](https://luckpanda.app/tools/hsn-code-finder?q=78) | Lead and articles thereof |
| [79](https://luckpanda.app/tools/hsn-code-finder?q=79) | Zinc and articles thereof |
| [80](https://luckpanda.app/tools/hsn-code-finder?q=80) | Tin and articles thereof |
| [81](https://luckpanda.app/tools/hsn-code-finder?q=81) | Other base metals; cermets; articles thereof |
| [82](https://luckpanda.app/tools/hsn-code-finder?q=82) | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal |
| [83](https://luckpanda.app/tools/hsn-code-finder?q=83) | Miscellaneous articles of base metal |
| [84](https://luckpanda.app/tools/hsn-code-finder?q=84) | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
| [85](https://luckpanda.app/tools/hsn-code-finder?q=85) | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| [86](https://luckpanda.app/tools/hsn-code-finder?q=86) | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds |
| [87](https://luckpanda.app/tools/hsn-code-finder?q=87) | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof |
| [88](https://luckpanda.app/tools/hsn-code-finder?q=88) | Aircraft, spacecraft, and parts thereof |
| [89](https://luckpanda.app/tools/hsn-code-finder?q=89) | Ships, boats and floating structures |
| [90](https://luckpanda.app/tools/hsn-code-finder?q=90) | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof |
| [91](https://luckpanda.app/tools/hsn-code-finder?q=91) | Clocks and watches and parts thereof |
| [92](https://luckpanda.app/tools/hsn-code-finder?q=92) | Musical instruments; parts and accessories of such articles |
| [93](https://luckpanda.app/tools/hsn-code-finder?q=93) | Arms and ammunition; parts and accessories thereof |
| [94](https://luckpanda.app/tools/hsn-code-finder?q=94) | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings |
| [95](https://luckpanda.app/tools/hsn-code-finder?q=95) | Toys, games and sports requisites; parts and accessories thereof |
| [96](https://luckpanda.app/tools/hsn-code-finder?q=96) | Miscellaneous manufactured articles |
| [97](https://luckpanda.app/tools/hsn-code-finder?q=97) | Works of art, collectors' pieces and antiques |
| [98](https://luckpanda.app/tools/hsn-code-finder?q=98) | Project imports; laboratory chemicals; passengers' baggage; personal importations by air or post; ship stores |

For services, the SAC list runs from heading 9954 (construction services) through 9961 to 9969 (trade, accommodation, food, transport and utilities), 9971 to 9973 (financial, real estate, leasing), 9981 to 9989 (business and production services) and 9991 to 9999 (public administration, education, health, environment, recreation and personal services). Filter the finder to "Services (SAC)" to browse them.

## HSN codes people look up most

**HSN code for mobile phones**
Heading **8517**; smartphones are sub-heading **8517 13** and other cellular phones **8517 14**. All goods of heading 8517 are 18% (Schedule II, S. No. 490), and so are phone chargers (8504 40) and earphones (8518 30).

**HSN code for laptops**
Heading **8471**; laptops are sub-heading **8471 30** (portable machines up to 10 kg with a CPU, keyboard and display), desktops **8471 41**, keyboards and mice **8471 60**. GST is 18% (Schedule II, S. No. 456).

**HSN code for cement and steel**
Cement is **2523** at 18% (it was 28% before 22 September 2025). TMT bars are **7214** (ribbed bars 7214 20) at 18%, and steel structures **7308** at 18%.

**HSN code for garments and footwear**
Knitted apparel is Chapter **61** (for example T-shirts 6109) and other apparel Chapter **62** (shirts 6205). Footwear is Chapter **64**. All three are 5% up to ₹2,500 per piece or pair and 18% above.

**SAC code for IT and software services**
**998313** (IT consulting and support), **998314** (IT design and development) and **998315** (hosting and infrastructure), all 18%. Licensing of software is **997331**, also 18%.

## Key terms

**HSN**: Harmonized System of Nomenclature: the code that classifies goods, up to 8 digits in India.

**SAC**: Services Accounting Code: India's 6-digit classification of services, all starting with 99.

**Heading**: The 4-digit level of the HSN, for example 8517 (telephone sets).

**Sub-heading**: The 6-digit level, the same in every HS country, for example 8517 13 (smartphones).

**Tariff item**: India's 8-digit code in the First Schedule to the Customs Tariff Act, 1975.

**Aggregate turnover**: PAN-wide value of taxable, exempt and export supplies in the previous financial year, excluding GST; it decides 4 or 6 digits.

**Table 12**: The HSN-wise summary of outward supplies in GSTR-1, split into B2B and B2C tabs since Phase 3.

**UQC**: Unit Quantity Code used to report quantities in the HSN summary.

**General Rules of Interpretation**: The six rules that decide which heading goods fall under when more than one seems to fit.

**Advance ruling**: A binding decision on classification or rate from the Authority for Advance Ruling under section 97 of the CGST Act.

## Questions people ask

### What is the full form of HSN?

Harmonized System of Nomenclature. It is the World Customs Organization's system for classifying goods, which India uses in its Customs Tariff and, through it, for GST.

### What is the difference between HS, HSN and ITC-HS codes?

HS is the international 6-digit system. India's Customs Tariff extends it to 8 digits, and these are the HSN codes used under GST. ITC-HS is the 8-digit list DGFT uses for import and export policy. It follows the same structure.

### Is the HSN code the same in every country?

The first 6 digits are the same in every country that uses the Harmonized System. Digits 7 and 8 (and more in some countries) are national, so an Indian 8-digit code may not match another country's tariff line.

### Can I issue a GST invoice without an HSN code?

A registered business with turnover above ₹5 crore cannot. Up to ₹5 crore, the code may be left off invoices to unregistered customers but must be on B2B invoices. Without the code, the invoice can still be valid for the sale, but it breaks the HSN summary and can attract the general penalty.

### How do I add HSN codes on the GST portal?

In GSTR-1 Table 12 you choose each code from the drop-down, and the portal fills in its description. You can also search your own product names saved in "My HSN Master". Codes you used at registration are listed in your registration details and can be changed by a non-core amendment.

### Which HSN code should I use if my product fits two headings?

Apply the General Rules of Interpretation: the most specific heading first, then the material or component that gives the goods their essential character, then the heading that comes last in numerical order. If doubt remains, apply for an advance ruling under section 97 of the CGST Act.

### Does a higher-digit code change the GST rate?

It can. Rates are notified at chapter, heading, sub-heading or tariff-item level. A 4-digit heading can contain items at different rates, such as marble blocks at 5% and marble slabs at 18%. Always check the full code against the notification.

### Where do the rates in this finder come from?

From the notifications in force on 10 October 2026: 9/2025-CT(Rate) as amended by 19/2025 and 01/2026 for goods, 10/2025 for Nil-rated goods, and 11/2017-CT(Rate) as amended by 15/2025 and 12/2017 for services. Each rate cites its schedule and serial number.

### Has the 12% and 28% GST slab been removed?

For goods, yes, from 22 September 2025: Notification 9/2025-CT(Rate) has 5%, 18% and 40% as its main rates, with 3%, 1.5% and 0.25% for precious metals and stones. The 28% schedule for tobacco and pan masala was omitted from 1 February 2026, when those goods moved to 40%.

### What is UQC in the HSN summary?

Unit Quantity Code: the unit you report quantities in, such as NOS (numbers), KGS (kilograms), MTR (metres) or OTH (others). Use the unit you sell in and keep it the same for each code.

### Do I need different HSN codes for B2B and B2C sales?

No. The code depends on the product, not the customer. Since Phase 3, GSTR-1 Table 12 reports B2B and B2C supplies in separate tabs, each listing the same codes with their own values.

### Is there an API for HSN codes and GST rates?

Yes. GET /api/public/hsn?q= returns matching codes, descriptions, rates and sources as JSON, free and without a key. AI assistants can use the same data through the public MCP tool find_hsn_code at /mcp/public.

## Sources

- [Notification 9/2025-Central Tax (Rate), goods rates from 22 September 2025 (integrated tax twin, CBIC)](https://courier.cbic.gov.in/ECCS/advisory/2025/NOTIFICATION%20NO.%209_2025-INTEGRATED%20TAX%20(RATE)%20-1759486719.pdf)
- [CBIC tax information portal: Notifications 19/2025, 01/2026, 10/2025, 11/2017, 12/2017, 15/2025, 16/2025 (Central Tax (Rate))](https://taxinformation.cbic.gov.in/)
- [Notification 78/2020-Central Tax: HSN digits on tax invoices (GST Council)](https://www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf)
- [GSTN advisory: mandatory HSN codes in GSTR-1 and GSTR-1A, 22 January 2025](https://services.gst.gov.in/services/advisoryandreleases/read/574)
- [GSTN advisory on HSN validations in Table 12 of GSTR-1 (PDF)](https://tutorial.gst.gov.in/downloads/news/advisory_on_hsn_validation_08_01_25.pdf)
- [CGST Act, 2017: sections 97, 125 and 126 (CBIC)](https://cbic-gst.gov.in/pdf/CGST-Act-Updated-30092020.pdf)
- [WCO Harmonized System 2022: chapters, headings and General Interpretative Rules](https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/hs-nomenclature-2022-edition.aspx)

## For AI agents

Prompt: > Use https://luckpanda.app/tools/hsn-code-finder to find the HSN or SAC code and GST rate for what I sell. Ask me what the product or service is, search https://luckpanda.app/api/public/hsn?q=<words> (or the MCP tool find_hsn_code at https://luckpanda.app/mcp/public), show me the best matches with their chapter and rate, and tell me how many digits I must print on my invoices. Follow https://luckpanda.app/tools/hsn-code-finder.md

- Free JSON API, no sign-in, open to any origin: GET https://luckpanda.app/api/public/hsn?q=laptop&type=hsn&limit=10.
- MCP tool find_hsn_code on https://luckpanda.app/mcp/public (no auth).

Dataset scope: All 98 HSN chapters and all 1,228 four-digit headings with their official titles (HS 2022), plus 34 six- and eight-digit codes for common items, and the full SAC scheme for services (31 headings, 125 groups, 566 service codes). GST rates in force on 10 October 2026 are given for 551 goods codes and 430 service codes, each read in Notification 9/2025-CT(Rate) as amended by 19/2025 and 01/2026, 10/2025 (Nil goods) or 11/2017-CT(Rate) as amended by 15/2025; where a code has more than one rate or was not checked, the rate is left blank: read the notification. It does not list India's 8-digit tariff items in full, State-specific levies or compensation cess, and it is a guide, not a ruling on classification.
