Home | GST | HSN Code List & GST Rate Finder – What Is an HSN Code for GST?

HSN Code List & GST Rate Finder – What Is an HSN Code for GST?

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HSN Code List & GST Rate Finder

What is HSN?

The Harmonized System of Nomenclature or HSN has been developed by the WCO or  World Customs Organization for giving a code to the various goods around the globe in a proper manner for a taxation system for finding different types of products. HSN has more than five thousand different products, and this was initiated in the year 1988. It is quite widespread and has been adopted in greater than two hundred countries for proper classification, using the base for various tariffs and also for the collection of the international trade statistics.

Search HSN Code

https://services.gst.gov.in/services/searchhsnsac

Download HSN in Excel Format

Process of working of the HSN Code

HSN code has greater than five thousand different commodity groups each of them was identified by a 6 digit code that is arranged in a logical and legal structure. HSN code is well supported by some rules to achieve a uniform structure.

HSN Code Importance

This HSN code is generally accepted across the world to classify different products which makes it easy for the HSN Code Finder for identifying various goods for foreign and domestic trade. It is also used in gathering data for understanding domestic and foreign in a better way. So, the HSN code aids the government in choosing different macroeconomic policies which are related to the trade practices of different goods.

Some of the latest updates on HSN related to GST

Some of the HSN codes which were declared on March 31, 2021:

Turnover of the individual/company

Number of the digits in HSN which needs to be declared

Below 1.5 crore

0

From 1.5 crore to 5 crore

2

Above 5 crore

4

Some of the HSN codes which were declared on April 1, 2021:

(CGST notification no. 78/2020 which was dated October 15, 2020)

Turnover of the company

Invoice document

Number of the digits in HSN which needs to be declared

Below 5 crore

Compulsory for all B2B invoices of tax

4


Optional for some invoices of tax B2C 

4

Above 5 crores

Compulsory for all B2B invoices of tax

6

Note:
The aggregate turnover (annual) in the preceding financial year, which is, for the invoice of the financial year 2021-22 turnover which is to be referred should be of the financial year 2020-21.

HSN Worldwide

Any HSN Finder is currently being used by greater than two hundred economies and countries for the below mentioned reasons:-

  • Customs tariffs base
  • Proper classification of different products or goods
  • Collection of the statistics of the international trade 

This is an essential fact about the HSN which is that over 98% of the total merchandise in the international trade can be classified through 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 main structure of HSN has 21 Sections along with 99 Chapters, plus a total of 1,244 headings which have 5,224 subheadings. So every Section has various Chapters and each of the Chapters has various Headings. Further, each Heading has smaller Subheadings. While the Chapters and Sections have different products or goods, the Subheading and Heading denote these products in some detail.

GST and HSN

If one is importing and exporting it is essential for all the goods for having all eight digits of the HSN code under the GST.

  • Chapter: There are a total of 99 chapters under the module of HSN.
  • Heading: There are 1244 headings under the chapters.
  • Subheading: Under the headings, there are 5224 subheadings.

Under the guidelines of WCO, the first 6 digits of the HSN code cannot be changed but the remaining four can be easily changed as it includes National tariff and Regional tariff which is changed less frequently by the customs authority of any country.

What Is an HSN Code for GST?

HSN codes which were only applicable to the CEC or Central Excise and Customs, later after the GST was implemented, it is mandatory for all businesses or companies to mention the HSN codes in the invoices. Below mentioned are the GST turnover and the HSN digits which need to be written:-

The turnover below Rs 1.5 cr by any business or company – no need to mention the HSN code

The turnover between 1.5 cr and 5cr – one only needs to mention the HSN code till 2 digits

The turnover greater than 5cr – one needs to mention the HSN code till 4 digits

HSN classification was applicable in India from the CEC or Central Excise and Customs regime, but this became more detailed after GST, now two more digits have been added. So, the HSN code through the GST regime must have 8 digits.

What is SAC?

Like HSN code finders, codes meant for services are named as SAC or Services Accounting Code. As goods, services too are classified evenly for taxation, measurement and recognition purposes.

The Central Board of Indirect Tax issues SAC to classify each service. These codes are used when generating invoices against the services rendered.

Format of SAC

The SAC code comprises a unique 6 digit number that includes two numbers each for Heading, Chapter and Subheading.

One can understand this with the help of an example given below:

SAC code meant for certification services and Legal documentation concerning copyrights 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

You are required to follow the following steps in order to get the HSN codes for GST:

  • Step 1: Firstly, you need to visit the homepage of the GST portal – homeservices.gst.gov.in/services/login and then enter the login details like Username and Password.
  • Step 2: Then you have to click on Services > User Services > Search HSN/SAC code. Then the HSN checkbox is required to be clicked.
  • Step 3: Then from the Tax-Type drop-down list you have to select the tax type that you are searching for.
  • Step 4: Now, the HSN code has to be entered or the name of the chapter whose rates need to be looked for under the “Search HSN Chapter by Name or Code.”
  • Step 5: Now, you need to enter the HSN code of the goods whose tax rates are looked for under the “Search HSN Code” category. Then the appropriate dates from the calendar have to be selected in the “Effective Period” category.
  • Step 6: Once all the details are filled in the “Search” option needs to be clicked.

While searching for SGST from the Tax Type list, you are also required to select the state for which you wish to check the tax rate.

For knowing SAC codes, you have to follow the steps listed below:

  • Step 1: First of all the SAC checkbox needs to be clicked. Then you have to search the tax type you are searching for in the Tax-Type drop-down list.
  • Step 2: Select the tax type you are searching for in the Tax-Type drop-down list.
  • Step 3: The next step is entering the Service Classification Code (SAC) whose rates you are searching under the “Service by Name or Code.”
  • Step 4: Further the appropriate dates from the calendar need to be selected in the “Effective Period” category.
  • Step 5: Last but not least the “Search” option needs to be clicked and the details will be visible on the screen.

HSN code list section-wise

Sections

HSN Code List

Section 1

Animal products and live animals

Section 2

Products of vegetable

Section 3

Vegetable or animal oils and fats and its products of cleavage, edible fats prepared, vegetable or animal waxes

Section 4

Prepared foodstuffs, spirits,  beverages, tobacco, vinegar, and tobacco substitutes that are manufactured

Section 5

Mineral products

Section 6

Product of allied or the chemicals industries

Section 7

Articles and plastics thereof, articles and rubber thereof

Section 8

Skins, raw hides, fur skins, leather, and articles, harness, saddlery  handbags, travel goods, animal gut articles and similar containers, (other than silkworm gut)

Section 9

Articles of wood, wood, charcoal wood, articles of cork, cork, straw manufacturers, of esparto, plaiting materials, wickerwork and basketwork 

Section 10

Other fibrous of the cellulosic material, pulp of wood, (waste and scrap) recovered paper and paperboard, others articles 

Section 11

Textile and textile articles

Section 12

Headgear, footwear, sun umbrellas, umbrellas, walking sticks, seat sticks, riding-crops, whips, parts, articles made, prepared feathers and others artificial flowers, human hair articles 

Section 13

Articles of plaster, stone, asbestos, cement, similar materials, mica,, glass, ceramic products and others 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

Articles or base metals 

Section 16

Mechanical appliances, machinery, parts, electrical equipment, sound reproducers, recorders, souch recorders, television image and reproducers, its parts and others accessories of article

Section 17

Aircraft, vehicles, associated transport equipment and vessels 

Section 18

Photographic, optical, measuring, cinematographic, precision, checking, surgical or medical instruments and its apparatus, watches and clocks, parts, musical instruments, and its accessories 

Section 19

Ammunition, arms and its parts & accessories 

Section 20

Manufactured articles and miscellaneous 

Section 21

Collectors’ pieces, art works, and antiques

HSN code chapter wise list

Below mentioned is the HSN Chapter code list:

Chapter Number

Description

Chapter 1

Poultry and live animals

Chapter 2

Edible offals and animal meat 

Chapter 3

Fillets, fish, and some animals meat (aquatic )

Chapter 4

Eggs, honey, and other dairy products

Chapter 5

Inedible products of  animal (unspecified)

Chapter 6

Live trees, flowers, and plants

Chapter 7

Vegetables

Chapter 8

Fruits

Chapter 9

Coffee, tea and spices

Chapter 10

Grains and cereals 

Chapter 11

Milling industry products

Chapter 12

Medicinal plants, fruits and seeds

Chapter 13

Gums, lac, vegetable SAP, resins and extracts

Chapter 14

Vegetable materials and products (unspecified)

Chapter 15

Oils, vegetable,  fats, and animal products

Chapter 16

Fish and and other vertebrates meat (preserved/prepared)

Chapter 17

Sugar confectionery, sugar, and bubble gums

Chapter 18

Cocoa and its products

Chapter 19

Pastry, bread, pizza, waffles

Chapter 20

Juices, fruits, jellies and jams

Chapter 21

Coffee, tea and some edible preparations

Chapter 22

Nonalcoholic beverages, vinegar and spirit 

Chapter 23

Meals, residual products of starch, and pellets

Chapter 24

Tobacco and its products

Chapter 25

Marbles and salts 

Chapter 26

Concentrates and mineral ores 

Chapter 27

Petroleum, coal and other fossil fuels

Chapter 28

Inorganic chemicals and gases

Chapter 29

Hydrocarbons

Chapter 30

Pharma and blood products

Chapter 31

Unspecified products and fertilizers 

Chapter 32

Tanning and colouring products

Chapter 33

Oils and cosmetics

Chapter 34

Waxes and soaps 

Chapter 35

Enzymes and glues 

Chapter 36

Industrial fireworks and explosives

Chapter 37

Cinematographic and photographic goods

Chapter 38

Clinical and chemicals wastes

Chapter 39

Plastic products

Chapter 40

Rubber and its products 

Chapter 41

Rawhides and skins 

Chapter 42

Leather products like wallets, bags, and handbags

Chapter 43

Artificial and raw fur products

Chapter 44

Wood charcoal and wood products 

Chapter 45

Shuttlecock cork and natural

Chapter 46

Basketware, and plaiting materials, manufacturers straw, and wickerwork

Chapter 47

Wood pulp

Chapter 48

Paperboard, paper and newsprint

Chapter 49

Newspapers, printed books, and postal goods

Chapter 50

Silk

Chapter 51

Fine, coarse animal hair, wool, horsehair yarn and woven fabric 

Chapter 52

Cotton

Chapter 53

Fabrics woven of paper yarn, vegetable textile fibres, and paper yarn 

Chapter 54

Manmade filaments

Chapter 55

Manmade fibres staple 

Chapter 56

Ropes, cables, nonwovens, felt, wadding, cordage, twine, special yarns, and articles thereof

Chapter 57

Textile floor coverings, carpets and others

Chapter 58

Lace, trimmings,  tapestries, tufted textile fabrics and embroidery,

Chapter 59

Laminated and coated fabrics textile, special fabrics woven 

Chapter 60

Crocheted fabrics or knitted 

Chapter 61

Clothing accessories which is either knitted or crochet and different articles of any apparel

Chapter 62

Clothing accessories which is neither knitted nor crochet and different articles of any apparel

Chapter 63

Sets, worn clothing worn textile articles, rags, and other textile articles

Chapter 64

Gaiters, parts of these articles and footwear

Chapter 65

Headgear parts 

Chapter 66

Walking stick, umbrellas, and accessories

Chapter 67

Artificial flowers, wigs, false beards

Chapter 68

Plaster, mica cement, and other construction materials

Chapter 69

Ceramic products and bricks 

Chapter 70

All glassware products including

Chapter 71

Silver, gold, pearls, diamond and precious metals

Chapter 72

Non alloy products and iron rods, iron material and steel, 

Chapter 73

Iron tube, railway tracks, nails, containers, sanitary wares and needles

Chapter 74

Copper alloy products and copper products

Chapter 75

Nickel alloy products and nickel 

Chapter 76

All types of aluminium products

Chapter 77

(Empty category and reserved for future use)

Chapter 78

Lead foils, lead sheets and lead

Chapter 79

Zinc dust, Zinc sheets and Zinc bars

Chapter 80

tin bars, tin, and profiles

Chapter 81

Magnesium, bismuth, cobalt, and base metals

Chapter 82

Cutlery, agricultural tools, knives and razors 

Chapter 83

Bells, padlocks, base metal products and safe deposit lockers

Chapter 84

Machinery and industrial tools

Chapter 85

Electronic and electrical goods

Chapter 86

Locomotives and railway machinery 

Chapter 87

Motor vehicles

Chapter 88

Satellites, aircraft, parachute

Chapter 89

Cargo vessels, ships, boats, 

Chapter 90

Medical equipment, artificial organs, photographic, monitoring systems, optical fibres, lens, and cinematographic accessories

Chapter 91

Clocks and watches

Chapter 92

All types of musical instruments

Chapter 93

Military weapons and arms 

Chapter 94

Household products, furniture and lighting

Chapter 95

Sports goods, electronic toys and consoles for gaming

Chapter 96

Pencils, pens, smoking pipes and educational equipment

Chapter 97

Antiques and arts

Chapter 98

Laboratory chemical, import projects and passenger baggage

Chapter 99

Services

HSN Code FAQs:

1. If a company’s turnover is below 1.5 crore, does one need HSN code?

No, if a company’s turnover is below 1.5 crore, one does not need HSN code.

2. Why is HSN code required in GST?

It is required for easier identification of goods.

3. How many GST slabs are there?

There are 5 GST slabs like 0%, 5%, 12%, 18% and 28%.

4. How many digits are there in the GST HSN code?

There are 8 digits in the GST HSN code.

5. How to find HSN code?

To find HSN code, you need to follow the steps above.

6. Is HSN code necessary for companies?

Yes, HSN code is necessary for companies.

7. What is the full form of HSN?

The Harmonized System of Nomenclature is the full form of HSN.

8. What is the full form SAC?

Service Account Code is the full form of SAC.

9. What is the difference between SAC and HSN?

HSN is for goods while SAC is for services.

10. How many digits does SAC have?

SAC has 6 digits.

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