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HSN Code Directory – Harmonised System of Nomenclature (India GST)
What is HSN Code?
HSN stands for Harmonised System of Nomenclature. It is an internationally standardised system developed by the World Customs Organization (WCO) for classifying traded goods. India has been a member of the WCO since 1971 and adopted HSN codes for customs and central excise, later extending them to GST.
Under GST, all goods transacted in India are classified using HSN codes. Services are separately classified using SAC (Services Accounting Codes).
Structure of HSN Code in India
India uses 8-digit HSN codes, which is an extension of the global 6-digit structure:
| Digits | What It Represents | Example (62139010) |
|---|---|---|
| First 2 digits | Chapter | 62 – Articles of apparel (not knitted) |
| Next 2 digits | Heading | 13 – Handkerchiefs |
| Next 2 digits | Sub-Heading | 90 – Of other textile materials |
| Last 2 digits | Tariff Item | 10 – Specific tariff classification |
The first 6 digits follow the WCO global standard and cannot be changed. The last 2 digits are India-specific for domestic tariff classification.
HSN Code Applicability Under GST
As per CGST Notification No. 78/2020 dated 15th October 2020 (effective from 1st April 2021):
| Annual Aggregate Turnover (Previous FY) | HSN Digits Required | Applicability |
|---|---|---|
| Up to ₹5 Crore | 4 digits | Mandatory on B2B invoices; optional on B2C |
| More than ₹5 Crore | 6 digits | Mandatory on all tax invoices |
| Export / Import | 8 digits | Mandatory (international standard) |
HSN Code Master Structure – 21 Sections
The entire HSN code system is divided into 21 Sections covering 99 Chapters, approximately 1,244 headings, and 5,224 sub-headings.
| Section | Chapters | Description |
|---|---|---|
| I | 01–05 | Live Animals; Animal Products |
| II | 06–14 | Vegetable Products |
| III | 15 | Animal or Vegetable Fats and Oils |
| IV | 16–24 | Prepared Foodstuffs; Beverages; Tobacco |
| V | 25–27 | Mineral Products |
| VI | 28–38 | Products of Chemical or Allied Industries |
| VII | 39–40 | Plastics and Rubber |
| VIII | 41–43 | Raw Hides and Skins, Leather, Furskins |
| IX | 44–46 | Wood, Cork, Straw and Plaiting Materials |
| X | 47–49 | Pulp of Wood; Paper and Paperboard |
| XI | 50–63 | Textiles and Textile Articles |
| XII | 64–67 | Footwear, Headgear, Umbrellas |
| XIII | 68–70 | Articles of Stone, Plaster, Cement, Glass |
| XIV | 71 | Natural or Cultured Pearls, Precious Stones |
| XV | 72–83 | Base Metals and Articles |
| XVI | 84–85 | Machinery and Mechanical Appliances; Electrical Equipment |
| XVII | 86–89 | Vehicles, Aircraft, Vessels and Transport Equipment |
| XVIII | 90–92 | Optical, Photographic, Musical Instruments |
| XIX | 93 | Arms and Ammunition |
| XX | 94–96 | Miscellaneous Manufactured Articles |
| XXI | 97–99 | Works of Art, Collectors’ Pieces and Antiques |
Chapter-wise HSN Code Summary
Below is a chapter-wise reference for all 99 HSN chapters:
| Chapter | Description |
|---|---|
| 01 | Live horses, asses, mules, cattle, pigs, sheep, goats, poultry |
| 02 | Meat and edible meat offal |
| 03 | Fish, crustaceans, molluscs and other aquatic invertebrates |
| 04 | Dairy produce, birds’ eggs, natural honey |
| 05 | Products of animal origin not elsewhere specified |
| 06 | Live trees, plants, bulbs, cut flowers and ornamental foliage |
| 07 | Edible vegetables and certain roots and tubers |
| 08 | Edible fruit and nuts; peel of citrus fruit or melons |
| 09 | Coffee, tea, maté and spices |
| 10 | Cereals |
| 11 | Products of the milling industry; malt; starches; inulin; wheat gluten |
| 12 | Oil seeds, oleaginous fruits; industrial or medicinal plants; straw and fodder |
| 13 | Lac; gums, resins and other vegetable saps and extracts |
| 14 | Vegetable plaiting materials and vegetable products not elsewhere specified |
| 15 | Animal or vegetable fats and oils; prepared edible fats |
| 16 | Preparations of meat, fish or crustaceans |
| 17 | Sugars and sugar confectionery |
| 18 | Cocoa and cocoa preparations |
| 19 | Preparations of cereals, flour, starch or milk; pastrycooks’ products |
| 20 | Preparations of vegetables, fruit, nuts or other parts of plants |
| 21 | Miscellaneous edible preparations |
| 22 | Beverages, spirits and vinegar |
| 23 | Residues and waste from the food industries; animal fodder |
| 24 | Tobacco and manufactured tobacco substitutes |
| 25 | Salt; sulphur; earths and stone; plastering materials; lime and cement |
| 26 | Ores, slag and ash |
| 27 | Mineral fuels, mineral oils and products of their distillation |
| 28 | Inorganic chemicals; compounds of precious metals |
| 29 | Organic chemicals |
| 30 | Pharmaceutical products |
| 31 | Fertilisers |
| 32 | Tanning or dyeing extracts; dyes, pigments, paints, varnishes, putty |
| 33 | Essential oils; perfumery, cosmetic or toilet preparations |
| 34 | Soap, organic surface-active agents, washing preparations; lubricants |
| 35 | Albuminoidal substances; modified starches; glues; enzymes |
| 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys |
| 37 | Photographic or cinematographic goods |
| 38 | Miscellaneous chemical products |
| 39 | Plastics and articles thereof |
| 40 | Rubber and articles thereof |
| 41 | Raw hides and skins (other than furskins) and leather |
| 42 | Articles of leather; saddlery and harness; travel goods |
| 43 | Furskins and artificial fur; manufactures thereof |
| 44 | Wood and articles of wood; wood charcoal |
| 45 | Cork and articles of cork |
| 46 | Manufactures of straw, esparto or other plaiting materials |
| 47 | Pulp of wood or other fibrous cellulosic material |
| 48 | Paper and paperboard; articles of paper pulp |
| 49 | Printed books, newspapers, pictures and other products of the printing industry |
| 50 | Silk |
| 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric |
| 52 | Cotton |
| 53 | Other vegetable textile fibres; paper yarn and woven fabrics |
| 54 | Man-made filaments; strip and similar of man-made textile materials |
| 55 | Man-made staple fibres |
| 56 | Wadding, felt and nonwovens; special yarns; twine, cordage, ropes |
| 57 | Carpets and other textile floor coverings |
| 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery |
| 59 | Impregnated, coated, covered or laminated textile fabrics |
| 60 | Knitted or crocheted fabrics |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted |
| 63 | Other made-up textile articles; sets; worn clothing and worn textile articles |
| 64 | Footwear, gaiters and the like |
| 65 | Headgear and parts thereof |
| 66 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips |
| 67 | Prepared feathers and down and articles made of feathers; artificial flowers |
| 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials |
| 69 | Ceramic products |
| 70 | Glass and glassware |
| 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, jewellery |
| 72 | Iron and steel |
| 73 | Articles of iron or steel |
| 74 | Copper and articles thereof |
| 75 | Nickel and articles thereof |
| 76 | Aluminium and articles thereof |
| 78 | Lead and articles thereof |
| 79 | Zinc and articles thereof |
| 80 | Tin and articles thereof |
| 81 | Other base metals; cermets; articles thereof |
| 82 | Tools, implements, cutlery, spoons and forks of base metal |
| 83 | Miscellaneous articles of base metal |
| 84 | Nuclear reactors, boilers, machinery and mechanical appliances |
| 85 | Electrical machinery and equipment and parts thereof; sound recorders; television image recorders |
| 86 | Railway or tramway locomotives, rolling-stock and parts thereof |
| 87 | Vehicles other than railway or tramway rolling-stock, and parts thereof |
| 88 | Aircraft, spacecraft, and parts thereof |
| 89 | Ships, boats and floating structures |
| 90 | Optical, photographic, cinematographic, measuring, checking, precision instruments |
| 91 | Clocks and watches and parts thereof |
| 92 | Musical instruments; parts and accessories thereof |
| 93 | Arms and ammunition; parts and accessories thereof |
| 94 | Furniture; bedding, mattresses, cushions; lamps and lighting fittings |
| 95 | Toys, games and sports requisites; parts and accessories thereof |
| 96 | Miscellaneous manufactured articles |
| 97 | Works of art, collectors’ pieces and antiques |
| 98 | Project imports, laboratory chemicals, passenger baggage (India-specific) |
| 99 | Miscellaneous (services under GST) |
GST Rate Slabs for Goods
Under GST, goods are taxed under the following slabs:
| GST Rate | Type of Goods |
|---|---|
| 0% (NIL) | Essential commodities – fresh vegetables, milk, eggs, unprocessed grains, etc. |
| 5% | Basic necessities – packaged food, household goods, life-saving drugs |
| 12% | Processed foods, computers, business class air travel |
| 18% | Most manufactured goods, services (default rate) |
| 28% | Luxury goods, automobiles, tobacco, aerated beverages |
Note: Petroleum products, alcoholic beverages, and electricity are outside the GST framework and are taxed separately.
How to Search HSN Code
You can search the HSN Code on the official GST portal:
- Visit https://services.gst.gov.in/services/searchhsnsac
- Select the “Goods” tab
- Enter either the product name or the HSN code (minimum 3 characters)
- The portal will return the Chapter, Heading, Sub-Heading, HSN Code, and applicable GST rate
Important Points to Remember
- HSN codes are mandatory on tax invoices for B2B transactions for businesses with turnover above ₹5 crore (6 digits) and for all B2B invoices for businesses up to ₹5 crore (4 digits).
- For exports and imports, 8-digit HSN codes are compulsory.
- Incorrect or missing HSN codes can result in invoice rejection, GST filing mismatches, and potential penalties during audits.
- HSN codes for services begin with 99 and are called SAC Codes (covered separately).
- Exports of turnover will not be considered while classifying an enterprise as MSME, but HSN codes must still be correctly declared on export invoices.