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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.

Did You Know

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
Mandatory Since April 2021

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
0102Live bovine animals0%
0201Meat of bovine animals, fresh or chilled0%
0301Live fish0%
0401Milk and cream, not concentrated0%
0407Birds' eggs, in shell0%
0504Animal guts, bladders, stomachs5%

Section II — Vegetable Products (Chapters 06–14)

HSN Code Description GST Rate
0701Potatoes, fresh or chilled0%
0713Dried leguminous vegetables (dals)0%
0901Coffee (not roasted)5%
0902Tea (green, black)5%
1001Wheat and meslin0%
1006Rice5%
1101Wheat or meslin flour (atta)0%

Section III — Fats and Oils (Chapter 15)

HSN Code Description GST Rate
1507Soybean oil5%
1508Groundnut oil5%
1509Olive oil5%
1511Palm oil5%
1515Other vegetable fats (linseed, castor)5%

Section IV — Prepared Food Products (Chapters 16–24)

HSN Code Description GST Rate
1701Cane or beet sugar5%
1704Sugar confectionery (not containing cocoa)18%
1806Chocolate and cocoa preparations18%
1902Pasta, noodles, couscous18%
1905Bread, pastry, biscuits, cakes18%
2106Food preparations (protein powders, etc.)18%
2201Mineral water and aerated water18%
2202Sweetened or flavoured beverages28%
2402Cigarettes and tobacco28% + Cess

Section V — Mineral Products (Chapters 25–27)

HSN Code Description GST Rate
2501Salt0%
2515Marble, travertine, granite12%
2523Portland cement28%
2701Coal5%
2710Petroleum oils18%
2711Natural gas, LPG5%

Section VI — Chemical Products (Chapters 28–38)

HSN Code Description GST Rate
3003Medicaments (not in dosage form)12%
3004Medicaments in dosage form (medicines)12%
3006Pharmaceutical goods (sutures, blood bags)12%
3304Beauty and make-up preparations28%
3305Hair care preparations (shampoo)18%
3401Soap, cleansing preparations18%

Sections VII–X — Plastics, Leather, Wood, Paper

HSN Code Description GST Rate
3923Plastic packaging articles (bottles, bags)18%
3926Other articles of plastics18%
4202Leather trunks, suitcases, handbags18%
4403Wood in rough (logs)18%
4819Cartons, boxes, bags of paper18%
4820Registers, notebooks, diaries12%
4901Printed books, newspapers0%

Section XI — Textiles (Chapters 50–63)

HSN Code Description GST Rate
5208Woven fabrics of cotton5%
5407Woven fabrics of synthetic yarn5%
6101Men's overcoats, jackets (knitted)12%
6109T-shirts, vests (knitted)5% / 12%
6204Women's suits, dresses, skirts5% / 12%
6301Blankets and travelling rugs12%
Textile GST Note

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
6401Waterproof footwear12% / 18%
6403Footwear with leather uppers12% / 18%
6802Worked stone (marble slabs, granite tiles)18%
7013Glassware for table, kitchen use18%
7101Pearls3%
7108Gold3%
7113Articles of jewellery3%

Sections XV–XVI — Base Metals, Machinery & Electronics

HSN Code Description GST Rate
7206Iron and steel (ingots)18%
7210Flat-rolled steel products18%
7318Screws, bolts, nuts, washers18%
7615Aluminium utensils12%
8414Air or vacuum pumps, compressors18%
8415Air conditioning machines28%
8418Refrigerators, freezers18%
8443Printing machinery, printers18%
8471Computers, laptops18%
8504Electrical transformers, power supplies18%
8507Electric accumulators (batteries)28%
8517Telephones, mobile phones, smartphones18%
8528Monitors, projectors, televisions18%

Sections XVII–XXI — Vehicles, Instruments, Miscellaneous

HSN Code Description GST Rate
8703Motor cars and passenger vehicles28% + Cess
8711Motorcycles, scooters28% + Cess
8712Bicycles12%
9001Optical fibres, lenses18%
9018Medical instruments and appliances12%
9401Seats and chairs18%
9403Other furniture (tables, desks, cabinets)18%
9503Toys, games, sports articles12%
9608Ballpoint pens, felt-tipped pens18%
9619Sanitary towels, diapers12%

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.

  1. Visit gst.doaide.com/hsn
  2. Enter your product name (e.g., "cotton shirt" or "laptop")
  3. Browse the matching HSN codes and their descriptions
  4. Select the most specific code that matches your product
  5. 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
1006Rice (other than pre-packaged branded)0% / 5%
1001Wheat0% / 5%
0401Fresh milk0%
1701Sugar5%
1905Bread, biscuits, cakes5% / 18%
2523Cement (Portland, aluminous)28%
3004Medicines (dosage form)12%
3926Plastic articles18%
5208Cotton woven fabrics5%
6109T-shirts (knitted, cotton)5% / 12%
6403Leather footwear12% / 18%
7108Gold (unwrought)3%
7113Gold & silver jewellery3%
7206Iron and steel18%
7210Steel sheets and plates18%
8415Air conditioners28%
8418Refrigerators18%
8471Computers, laptops18%
8517Mobile phones, smartphones18%
8528Televisions, monitors18%
8703Motor cars28% + Cess
8711Motorcycles28% + Cess
9403Furniture (wooden, metal)18%
9503Toys and games12%
Note on Variable Rates

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

Frequently Asked Questions

What is an HSN code and why is it required under GST?

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.

How many digits of HSN code are required on GST invoices?

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.

What is the difference between HSN code and SAC code?

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."

How do I find the correct HSN code for my product?

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.

What happens if I use the wrong HSN code on an invoice?

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.