Complete HSN Code List 2024-25 with GST Rates
The Harmonized System of Nomenclature (HSN) is the backbone of product classification under GST in India. Every goods-related GST invoice must carry the correct HSN code to determine the applicable tax rate. This comprehensive guide covers the complete HSN code list across all 21 sections and 99 chapters, explains how the classification system works, and shows you how to find the right HSN code for any product.
What is the HSN Code System?
The Harmonized System of Nomenclature (HSN) is an internationally standardized system of names and numbers developed by the World Customs Organization (WCO) in 1988. It classifies traded products using a systematic numbering structure and is used by more than 200 countries for customs tariffs, trade statistics, and tax administration.
India adopted the HSN system for GST when the new tax regime was introduced on July 1, 2017. Under GST, every taxable supply of goods must be classified under the appropriate HSN code, which directly determines the GST rate applicable to that product. Services are classified using a parallel system called SAC (Services Accounting Code).
The HSN system organizes over 5,000 commodity groups into a logical, hierarchical structure. Each product is assigned a unique code that is recognized globally, making it essential for both domestic GST compliance and international trade.
HSN codes cover over 98% of merchandise traded internationally. India uses an 8-digit HSN classification for customs purposes and requires 4 or 6 digits for GST invoices depending on business turnover.
HSN Code Structure Explained
HSN codes follow a hierarchical structure that moves from broad categories to specific product classifications. Understanding this hierarchy helps you navigate the system and find the correct code for any product.
| Level | Digits | Classification | Example (Coffee) |
|---|---|---|---|
| Section | Roman numeral | Broad category (21 sections total) | Section II — Vegetable Products |
| Chapter | 2 digits | Product group within the section (99 chapters) | 09 — Coffee, Tea, Mate and Spices |
| Heading | 4 digits | Specific product category | 0901 — Coffee |
| Subheading | 6 digits | Product subcategory | 090111 — Coffee, not roasted, not decaffeinated |
| Tariff Item | 8 digits | Country-specific classification | 09011110 — Arabica coffee, not roasted |
The first two digits identify the chapter, the next two narrow it to a heading, and digits five and six define the subheading. India adds two more digits (7 and 8) for its own tariff classification. For GST purposes, you typically need either 4 or 6 digits depending on your turnover.
HSN Code Requirements Under GST
The number of HSN code digits you must mention on your GST invoices depends on your annual aggregate turnover. These requirements were updated via Notification No. 78/2020 and are currently in effect:
| Aggregate Turnover | HSN Digits Required | Applicable On |
|---|---|---|
| Up to Rs 5 crore | 4-digit HSN code | B2B invoices (optional on B2C) |
| Above Rs 5 crore | 6-digit HSN code | All invoices (B2B and B2C) |
| Exports & Imports | 8-digit HSN code | All customs and export invoices |
HSN codes are mandatory on all B2B invoices regardless of turnover. Filing GSTR-1 without HSN codes for B2B supplies will result in the return being flagged, and the invoices may not appear correctly in the recipient's GSTR-2B for ITC claims.
Complete HSN Code List by Section
The HSN system is divided into 21 sections covering all conceivable goods. Each section contains multiple chapters. Below is the complete section-wise breakdown with key chapters and typical GST rates:
Section I — Live Animals and Animal Products (Chapters 01–05)
| HSN Code | Description | GST Rate |
|---|---|---|
| 0102 | Live bovine animals | 0% |
| 0201 | Meat of bovine animals, fresh or chilled | 0% |
| 0301 | Live fish | 0% |
| 0401 | Milk and cream, not concentrated | 0% |
| 0407 | Birds' eggs, in shell | 0% |
| 0504 | Animal guts, bladders, stomachs | 5% |
Section II — Vegetable Products (Chapters 06–14)
| HSN Code | Description | GST Rate |
|---|---|---|
| 0701 | Potatoes, fresh or chilled | 0% |
| 0713 | Dried leguminous vegetables (dals) | 0% |
| 0901 | Coffee (not roasted) | 5% |
| 0902 | Tea (green, black) | 5% |
| 1001 | Wheat and meslin | 0% |
| 1006 | Rice | 5% |
| 1101 | Wheat or meslin flour (atta) | 0% |
Section III — Fats and Oils (Chapter 15)
| HSN Code | Description | GST Rate |
|---|---|---|
| 1507 | Soybean oil | 5% |
| 1508 | Groundnut oil | 5% |
| 1509 | Olive oil | 5% |
| 1511 | Palm oil | 5% |
| 1515 | Other vegetable fats (linseed, castor) | 5% |
Section IV — Prepared Food Products (Chapters 16–24)
| HSN Code | Description | GST Rate |
|---|---|---|
| 1701 | Cane or beet sugar | 5% |
| 1704 | Sugar confectionery (not containing cocoa) | 18% |
| 1806 | Chocolate and cocoa preparations | 18% |
| 1902 | Pasta, noodles, couscous | 18% |
| 1905 | Bread, pastry, biscuits, cakes | 18% |
| 2106 | Food preparations (protein powders, etc.) | 18% |
| 2201 | Mineral water and aerated water | 18% |
| 2202 | Sweetened or flavoured beverages | 28% |
| 2402 | Cigarettes and tobacco | 28% + Cess |
Section V — Mineral Products (Chapters 25–27)
| HSN Code | Description | GST Rate |
|---|---|---|
| 2501 | Salt | 0% |
| 2515 | Marble, travertine, granite | 12% |
| 2523 | Portland cement | 28% |
| 2701 | Coal | 5% |
| 2710 | Petroleum oils | 18% |
| 2711 | Natural gas, LPG | 5% |
Section VI — Chemical Products (Chapters 28–38)
| HSN Code | Description | GST Rate |
|---|---|---|
| 3003 | Medicaments (not in dosage form) | 12% |
| 3004 | Medicaments in dosage form (medicines) | 12% |
| 3006 | Pharmaceutical goods (sutures, blood bags) | 12% |
| 3304 | Beauty and make-up preparations | 28% |
| 3305 | Hair care preparations (shampoo) | 18% |
| 3401 | Soap, cleansing preparations | 18% |
Sections VII–X — Plastics, Leather, Wood, Paper
| HSN Code | Description | GST Rate |
|---|---|---|
| 3923 | Plastic packaging articles (bottles, bags) | 18% |
| 3926 | Other articles of plastics | 18% |
| 4202 | Leather trunks, suitcases, handbags | 18% |
| 4403 | Wood in rough (logs) | 18% |
| 4819 | Cartons, boxes, bags of paper | 18% |
| 4820 | Registers, notebooks, diaries | 12% |
| 4901 | Printed books, newspapers | 0% |
Section XI — Textiles (Chapters 50–63)
| HSN Code | Description | GST Rate |
|---|---|---|
| 5208 | Woven fabrics of cotton | 5% |
| 5407 | Woven fabrics of synthetic yarn | 5% |
| 6101 | Men's overcoats, jackets (knitted) | 12% |
| 6109 | T-shirts, vests (knitted) | 5% / 12% |
| 6204 | Women's suits, dresses, skirts | 5% / 12% |
| 6301 | Blankets and travelling rugs | 12% |
Textile GST rates depend on the sale value: garments and textiles priced up to Rs 1,000 per piece attract 5% GST, while those above Rs 1,000 attract 12% GST. This applies to most items under Chapters 50–63.
Sections XII–XIV — Footwear, Stone, Precious Metals
| HSN Code | Description | GST Rate |
|---|---|---|
| 6401 | Waterproof footwear | 12% / 18% |
| 6403 | Footwear with leather uppers | 12% / 18% |
| 6802 | Worked stone (marble slabs, granite tiles) | 18% |
| 7013 | Glassware for table, kitchen use | 18% |
| 7101 | Pearls | 3% |
| 7108 | Gold | 3% |
| 7113 | Articles of jewellery | 3% |
Sections XV–XVI — Base Metals, Machinery & Electronics
| HSN Code | Description | GST Rate |
|---|---|---|
| 7206 | Iron and steel (ingots) | 18% |
| 7210 | Flat-rolled steel products | 18% |
| 7318 | Screws, bolts, nuts, washers | 18% |
| 7615 | Aluminium utensils | 12% |
| 8414 | Air or vacuum pumps, compressors | 18% |
| 8415 | Air conditioning machines | 28% |
| 8418 | Refrigerators, freezers | 18% |
| 8443 | Printing machinery, printers | 18% |
| 8471 | Computers, laptops | 18% |
| 8504 | Electrical transformers, power supplies | 18% |
| 8507 | Electric accumulators (batteries) | 28% |
| 8517 | Telephones, mobile phones, smartphones | 18% |
| 8528 | Monitors, projectors, televisions | 18% |
Sections XVII–XXI — Vehicles, Instruments, Miscellaneous
| HSN Code | Description | GST Rate |
|---|---|---|
| 8703 | Motor cars and passenger vehicles | 28% + Cess |
| 8711 | Motorcycles, scooters | 28% + Cess |
| 8712 | Bicycles | 12% |
| 9001 | Optical fibres, lenses | 18% |
| 9018 | Medical instruments and appliances | 12% |
| 9401 | Seats and chairs | 18% |
| 9403 | Other furniture (tables, desks, cabinets) | 18% |
| 9503 | Toys, games, sports articles | 12% |
| 9608 | Ballpoint pens, felt-tipped pens | 18% |
| 9619 | Sanitary towels, diapers | 12% |
How to Find Your HSN Code
Finding the correct HSN code for your product is critical for GST compliance. Here are three reliable methods:
Method 1: DoAide's HSN Code Search Tool
The easiest way to find any HSN code is through DoAide's free HSN Code Search. Simply type your product name or description, and the tool returns matching HSN codes with their applicable GST rates. It searches across the entire HSN classification database and shows results ranked by relevance.
- Visit gst.doaide.com/hsn
- Enter your product name (e.g., "cotton shirt" or "laptop")
- Browse the matching HSN codes and their descriptions
- Select the most specific code that matches your product
- Note the associated GST rate for your invoices
Method 2: GST Portal HSN Search
The official GST portal also provides an HSN search facility. Log in to gst.gov.in, navigate to Services → User Services → Search HSN/SAC Code, and enter your product details. This is the authoritative source, but the interface can be less intuitive than dedicated search tools.
Method 3: Customs Tariff Schedule
For advanced classification disputes or edge cases, refer to the First Schedule of the Customs Tariff Act, 1975. This document contains the full 8-digit HSN classification with detailed explanatory notes. The Central Board of Indirect Taxes and Customs (CBIC) publishes updated tariff schedules that you can access through cbic-gst.gov.in.
Most Commonly Searched HSN Codes with GST Rates
Here are the most frequently looked-up HSN codes by Indian businesses, along with their current GST rates:
| HSN Code | Product | GST Rate |
|---|---|---|
| 1006 | Rice (other than pre-packaged branded) | 0% / 5% |
| 1001 | Wheat | 0% / 5% |
| 0401 | Fresh milk | 0% |
| 1701 | Sugar | 5% |
| 1905 | Bread, biscuits, cakes | 5% / 18% |
| 2523 | Cement (Portland, aluminous) | 28% |
| 3004 | Medicines (dosage form) | 12% |
| 3926 | Plastic articles | 18% |
| 5208 | Cotton woven fabrics | 5% |
| 6109 | T-shirts (knitted, cotton) | 5% / 12% |
| 6403 | Leather footwear | 12% / 18% |
| 7108 | Gold (unwrought) | 3% |
| 7113 | Gold & silver jewellery | 3% |
| 7206 | Iron and steel | 18% |
| 7210 | Steel sheets and plates | 18% |
| 8415 | Air conditioners | 28% |
| 8418 | Refrigerators | 18% |
| 8471 | Computers, laptops | 18% |
| 8517 | Mobile phones, smartphones | 18% |
| 8528 | Televisions, monitors | 18% |
| 8703 | Motor cars | 28% + Cess |
| 8711 | Motorcycles | 28% + Cess |
| 9403 | Furniture (wooden, metal) | 18% |
| 9503 | Toys and games | 12% |
Some products show two GST rates (e.g., "5% / 12%") because the rate depends on additional factors like price threshold, packaging, branding, or specific product variants. Use DoAide's HSN Search to drill down to the exact rate for your specific product variant.
HSN Code vs SAC Code
While HSN codes classify goods, SAC (Services Accounting Code) classifies services. SAC codes are 6 digits and always start with "99." For example, SAC 998311 covers management consulting services (18% GST), and SAC 997212 covers renting of residential property.
If your business provides both goods and services, you will need to use HSN codes for goods-related line items and SAC codes for service-related line items on your GST invoices.
Search Any HSN Code Instantly
Use DoAide's free HSN code search tool to find the correct HSN code and GST rate for any product in seconds. No registration required.
Search HSN Codes Free →Tips for Correct HSN Classification
- Use the most specific code possible: Always classify your product at the most granular level. A "cotton T-shirt" should be classified under 6109 (knitted T-shirts), not broadly under Chapter 61.
- Check the chapter notes: Each HSN chapter has explanatory notes that define what falls within and outside its scope. These notes resolve most classification disputes.
- Verify against the customs tariff: For ambiguous products, cross-reference with the Customs Tariff Act schedule, which is the legal basis for HSN classification in India.
- Consider the principal material: For composite products, classify based on the material that gives the product its essential character (General Interpretive Rule 3b).
- Stay updated: HSN classifications and GST rates are revised periodically by the GST Council. Verify rates before each major filing cycle.
Frequently Asked Questions
HSN stands for Harmonized System of Nomenclature, a 6-digit international product classification code developed by the World Customs Organization. Under India's GST, HSN codes are mandatory on tax invoices to classify goods and determine the applicable GST rate. Businesses with turnover above Rs 5 crore must use 6-digit HSN codes, while those up to Rs 5 crore must use 4-digit codes.
Businesses with turnover up to Rs 5 crore must mention 4-digit HSN codes on B2B invoices. Businesses with turnover above Rs 5 crore must mention 6-digit HSN codes on all invoices. For exports and imports, 8-digit codes are required regardless of turnover.
HSN codes classify goods and products, while SAC (Services Accounting Code) codes classify services. HSN codes are internationally standardized, while SAC codes are specific to India's GST system. Both are required on GST invoices to determine the correct tax rate. SAC codes always begin with "99."
You can find HSN codes using DoAide's free HSN Code Search tool. Enter your product name or description and get the matching HSN code with the applicable GST rate. You can also search the GST portal's HSN directory or refer to the Customs Tariff Act schedule.
Using an incorrect HSN code can lead to applying the wrong GST rate, resulting in either short payment (demand notices with interest and penalty) or overpayment of tax. During GST audits, incorrect HSN codes trigger scrutiny and reassessment. Repeated errors may attract penalties under Section 122 of the CGST Act.