HSN code list with GST rate (GST 2.0)
All 98 chapters of the tariff and the SAC chapter for services, with the common headings shops bill every day. A chapter row is a starting point only — the rate is set at the heading or tariff line below it. Clothing and footwear follow the price rule: 5% up to ₹2,500 a piece or pair, 18% above.
| HSN / SAC | Description | GST |
|---|---|---|
| Ch. 01 | Live animals | Varies — check |
| Ch. 02 | Meat and edible meat offal | Varies — check |
| 0201 | Meat of bovine animals, fresh or chilled Fresh or chilled meat sold loose is generally nil-rated; frozen or pre-packaged and labelled meat can be 5% — check the notification | Varies — check |
| 0207 | Chicken and poultry meat, fresh, chilled or frozen Fresh or chilled loose poultry is generally nil-rated; frozen or pre-packaged and labelled can be 5% — check | Varies — check |
| Ch. 03 | Fish, crustaceans, molluscs and other aquatic invertebrates | Varies — check |
| 03 | Fish and seafood Fresh or chilled fish is generally nil-rated; frozen, dried or pre-packaged fish can be 5% — check the exact line | Varies — check |
| Ch. 04 | Dairy produce; eggs; natural honey; edible products of animal origin | Varies — check |
| 0401 | Milk and cream, not concentrated (fresh, pasteurised, UHT milk) Nil-rated (Notification 10/2025). UHT milk moved to nil on 22 Sep 2025 | 0% (nil) |
| 0402 | Milk powder, condensed milk, milk and cream concentrated or sweetened | 5% |
| 0403 | Curd, lassi, buttermilk, yoghurt Plain curd, lassi and buttermilk are nil-rated when sold loose and 5% when pre-packaged and labelled; flavoured products may differ — check | Varies — check |
| 0405 | Butter, ghee and other fats derived from milk Ghee and butter moved from 12% to 5% on 22 Sep 2025 | 5% |
| 0406 | Paneer and chena Paneer and chena only (nil-rated from 22 Sep 2025). Other cheese under 0406 is 5% | 0% (nil) |
| 0406 20 | Grated or powdered cheese | 5% |
| 0406 30 | Processed cheese (slices, cubes, spreads) | 5% |
| 0406 40 | Blue-veined cheese | 5% |
| 0407 | Birds' eggs in shell, fresh, preserved or cooked Nil-rated | 0% (nil) |
| 0409 | Natural honey Rate depends on packing and description — check the notification before billing | Varies — check |
| Ch. 05 | Products of animal origin not elsewhere specified | Varies — check |
| Ch. 06 | Live trees and plants; bulbs, roots; cut flowers and ornamental foliage | Varies — check |
| Ch. 07 | Edible vegetables and certain roots and tubers | Varies — check |
| 0701 | Potatoes, fresh or chilled Nil-rated when fresh or chilled | 0% (nil) |
| 0702 | Tomatoes, fresh or chilled Nil-rated when fresh or chilled | 0% (nil) |
| 0703 | Onions, shallots, garlic, leeks, fresh or chilled Nil-rated when fresh or chilled | 0% (nil) |
| 0709 | Other vegetables, fresh or chilled (chillies, brinjal, okra, greens) Nil-rated when fresh or chilled | 0% (nil) |
| 0710 | Vegetables, frozen (peas, sweet corn, mixed veg) Rate depends on packing and brand — check before billing | Varies — check |
| 0713 | Dried pulses — dal, chana, rajma, moong, urad, masoor Usually 0% when sold loose; 5% when pre-packaged and labelled — check the pack | Varies — check |
| Ch. 08 | Edible fruit and nuts; peel of citrus fruit or melons | Varies — check |
| 0801 | Coconuts, cashew nuts and Brazil nuts Fresh coconut is nil-rated; cashew nuts are 5% — see the cashew row | Varies — check |
| 0801 32 | Cashew nuts, shelled (kaju) | 5% |
| 0802 | Almonds, walnuts, pistachios, hazelnuts and other nuts, dried Dried nuts. Moved from 12% to 5% on 22 Sep 2025 | 5% |
| 0803 | Bananas, fresh Nil-rated when fresh | 0% (nil) |
| 0804 | Dates, figs, mangoes, guavas, pineapples Fresh fruit is nil-rated; dried dates and figs are taxed — check the exact line | Varies — check |
| 0805 | Citrus fruit, fresh (oranges, lemons, sweet lime) Nil-rated when fresh | 0% (nil) |
| 0806 | Grapes and raisins Fresh grapes are nil-rated; raisins (dried grapes) are taxed — check | Varies — check |
| 0807 | Melons, watermelons and papayas, fresh Nil-rated when fresh | 0% (nil) |
| 0808 | Apples, pears and quinces, fresh Nil-rated when fresh | 0% (nil) |
| Ch. 09 | Coffee, tea, mate and spices | Varies — check |
| 0901 21 | Roasted coffee, not decaffeinated (beans or powder) Raw (not roasted) coffee beans are nil-rated | 5% |
| 0901 22 | Roasted coffee, decaffeinated | 5% |
| 0902 | Tea, whether or not flavoured Unprocessed green tea leaves are nil-rated | 5% |
| 0904 | Pepper and dried chillies, crushed or ground | 5% |
| 0907 | Cloves | 5% |
| 0908 | Nutmeg, mace and cardamom | 5% |
| 0909 | Seeds of cumin, coriander, fennel, anise | 5% |
| 0910 | Ginger, turmeric, saffron, curry leaves and other spices Fresh ginger and fresh turmeric are nil-rated; dried or powdered spices are 5% — check | Varies — check |
| Ch. 10 | Cereals | Varies — check |
| 1001 | Wheat Usually 0% when sold loose; 5% when pre-packaged and labelled — check the pack | Varies — check |
| 1006 | Rice Usually 0% when sold loose; 5% when pre-packaged and labelled — check the pack | Varies — check |
| Ch. 11 | Products of the milling industry; malt; starches; wheat gluten | Varies — check |
| 1101 | Wheat flour (atta, maida) Usually 0% when sold loose; 5% when pre-packaged and labelled — check the pack | Varies — check |
| 1106 | Flour of dried pulses (besan) Usually 0% when sold loose; 5% when pre-packaged and labelled — check the pack | Varies — check |
| Ch. 12 | Oil seeds and oleaginous fruits; grains, seeds; medicinal plants; straw and fodder | Varies — check |
| Ch. 13 | Lac; gums, resins and other vegetable saps and extracts | Varies — check |
| Ch. 14 | Vegetable plaiting materials; vegetable products not elsewhere specified | Varies — check |
| Ch. 15 | Animal or vegetable fats and oils; prepared edible fats; waxes | Varies — check |
| 1507 | Soya bean oil | 5% |
| 1508 | Groundnut oil | 5% |
| 1509 | Olive oil | 5% |
| 1510 | Other oils obtained from olives (pomace oil) | 5% |
| 1511 | Palm oil | 5% |
| 1512 | Sunflower, safflower and cotton-seed oil | 5% |
| 1513 | Coconut oil (edible) | 5% |
| 1514 | Rapeseed, colza and mustard oil | 5% |
| 1515 | Other vegetable oils (sesame / gingelly, rice bran, linseed) | 5% |
| Ch. 16 | Preparations of meat, fish, crustaceans or molluscs | Varies — check |
| Ch. 17 | Sugars and sugar confectionery | Varies — check |
| 1701 | Jaggery (gur), khandsari Rate depends on form and packing — check the notification | Varies — check |
| 1701 91 | Sugar, flavoured or coloured | 5% |
| 1701 99 | Sugar (refined), sugar cubes | 5% |
| 1704 | Sugar confectionery — toffees, candy, chikki, boiled sweets | 5% |
| Ch. 18 | Cocoa and cocoa preparations | Varies — check |
| 1806 | Chocolates and other food preparations containing cocoa Moved from 18% to 5% on 22 Sep 2025 | 5% |
| Ch. 19 | Preparations of cereals, flour, starch or milk; bakery products | Varies — check |
| 1901 10 | Infant food preparations (put up for retail sale) | 5% |
| 1901 20 | Mixes and doughs for bakery products | 5% |
| 1902 | Pasta, noodles, vermicelli, couscous Moved from 12% to 5% on 22 Sep 2025 | 5% |
| 1904 | Corn flakes, muesli, puffed rice, flattened rice (poha) Corn flakes and similar breakfast cereals are 5%; puffed rice (muri) and flattened rice (poha) are nil-rated — check the product | Varies — check |
| 1905 31 | Sweet biscuits and cookies Moved from 18% to 5% on 22 Sep 2025 | 5% |
| 1905 32 | Waffles and wafers | 5% |
| 1905 40 | Rusks, toasted bread | 5% |
| 1905 90 | Bread, pizza bread, khakhra, chapati, roti, paratha Nil-rated (pizza bread and paratha joined the nil list on 22 Sep 2025). Cakes and pastries under the same heading are 5% | 0% (nil) |
| 1905 90 | Cakes, pastries and other bakery products Moved from 18% to 5% on 22 Sep 2025 | 5% |
| Ch. 20 | Preparations of vegetables, fruit, nuts or other parts of plants | Varies — check |
| 2001 | Pickles — vegetables and fruit preserved in vinegar | 5% |
| 2007 | Jams, fruit jellies, marmalades | 5% |
| 2008 | Fruit and nuts otherwise preserved or roasted, squash | 5% |
| 2009 | Fruit and vegetable juices (not fermented, no spirit) Tender coconut water under 2009 89 90 is 0% loose and 5% packaged | 5% |
| Ch. 21 | Miscellaneous edible preparations | Varies — check |
| 2101 | Coffee and tea extracts, instant coffee, chicory | 5% |
| 2103 | Sauces, ketchup, mixed condiments and seasonings | 5% |
| 2104 | Soups and broths | 5% |
| 2105 | Ice cream and other edible ice Moved from 18% to 5% on 22 Sep 2025 | 5% |
| 2106 | Namkeen, bhujia, mixture, chabena Moved from 12% to 5% on 22 Sep 2025. Pan masala under 2106 is 40% | 5% |
| 2106 | Indian sweets and sweetmeats (mithai) Pan masala under the same heading is 40% | 5% |
| 2106 90 20 | Pan masala 40% from 1 Feb 2026, when compensation cess ended (28% + cess until then) | 40% |
| Ch. 22 | Beverages, spirits and vinegar | Varies — check |
| 2201 10 | Mineral water and aerated water, without sugar or flavour | 5% |
| 2201 90 | Drinking water (packaged) Packaged drinking water in sealed containers is taxed; water not in sealed containers is nil-rated — check | Varies — check |
| 2202 | Other non-alcoholic beverages (energy drinks, flavoured milk, plant-based drinks) Caffeinated and carbonated fruit drinks are 40%; plant-based milk drinks are 5%; others can be 18% — check the product | Varies — check |
| 2202 10 | Aerated soft drinks with added sugar or flavour (cola, soda) Moved from 28% + cess to 40% on 22 Sep 2025 | 40% |
| 2203 | Beer made from malt Alcoholic liquor for human consumption is outside GST (state excise and VAT apply) | Outside GST |
| 2208 | Whisky, rum, vodka and other spirits for drinking Alcoholic liquor for human consumption is outside GST (state excise and VAT apply) | Outside GST |
| Ch. 23 | Residues and waste from the food industries; prepared animal fodder | Varies — check |
| Ch. 24 | Tobacco and manufactured tobacco substitutes | Varies — check |
| 2402 | Cigarettes, cigars and cheroots 40% from 1 Feb 2026 (28% + compensation cess until then) | 40% |
| 2403 | Other manufactured tobacco — bidi, chewing tobacco, gutkha, zarda Bidis and chewing tobacco are taxed at different rates — check the exact tariff line | Varies — check |
| Ch. 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement | Varies — check |
| 2501 | Salt (common salt, rock salt) Nil-rated | 0% (nil) |
| 2523 | Cement (portland, white, slag) Moved from 28% to 18% on 22 Sep 2025 | 18% |
| Ch. 26 | Ores, slag and ash | Varies — check |
| Ch. 27 | Mineral fuels, mineral oils and products of their distillation; mineral waxes | Varies — check |
| 2710 | Petrol, diesel, aviation fuel Petrol, diesel, ATF and natural gas are outside GST. Lubricating oils under 2710 are taxed under GST | Outside GST |
| 2711 | LPG and other petroleum gases Domestic LPG and other gas are taxed at different rates — check | Varies — check |
| Ch. 28 | Inorganic chemicals; compounds of precious metals and rare-earth metals | Varies — check |
| Ch. 29 | Organic chemicals | Varies — check |
| Ch. 30 | Pharmaceutical products | Varies — check |
| 3003 | Medicines (not in measured doses) — bulk medicaments Drugs in the nil-rate list (life-saving and specified drugs) are 0% | 5% |
| 3004 | Medicines in measured doses — tablets, capsules, syrups, injections, ointments Moved from 12% to 5% on 22 Sep 2025. Drugs in the nil-rate list (Notification 10/2025) are 0% | 5% |
| 3004 | Ayurvedic, Unani, Siddha and homoeopathic medicines Medicaments under 3004. Moved from 12% to 5% on 22 Sep 2025 | 5% |
| 3005 | Bandages, gauze, cotton wool, dressings, plasters | 5% |
| 3006 | Other pharmaceutical goods (sutures, contraceptives, first-aid kits) Rate depends on the item — check the exact line | Varies — check |
| Ch. 31 | Fertilisers | Varies — check |
| 3102 | Mineral or chemical fertilisers, nitrogenous (urea) When used as fertiliser | 5% |
| 3105 | Mixed fertilisers (NPK, DAP) When used as fertiliser | 5% |
| Ch. 32 | Tanning or dyeing extracts; dyes, pigments; paints and varnishes; putty; inks | Varies — check |
| 3208 | Paints and varnishes (in a non-aqueous medium) | 18% |
| 3209 | Paints and varnishes (in an aqueous medium) — emulsions | 18% |
| 3210 | Other paints and varnishes, prepared water pigments | 18% |
| Ch. 33 | Essential oils; perfumery, cosmetic or toilet preparations | Varies — check |
| 3303 | Perfumes and toilet waters | 18% |
| 3304 | Beauty and make-up preparations, skin care, talcum and face powder Talcum and face powder are listed at 5% under GST 2.0; other make-up and skin care is 18% — check the product | Varies — check |
| 3305 10 | Shampoo Moved from 18% to 5% on 22 Sep 2025 | 5% |
| 3305 90 11 | Hair oil Moved from 18% to 5% on 22 Sep 2025. Other hair preparations (hair dye, gel) are 18% | 5% |
| 3306 10 | Toothpaste and tooth powder Moved from 18% to 5% on 22 Sep 2025 | 5% |
| 3306 20 | Dental floss | 5% |
| 3306 90 | Mouthwash and other oral hygiene preparations | 18% |
| 3307 10 | Shaving cream, shaving lotion, aftershave Moved from 18% to 5% on 22 Sep 2025 | 5% |
| 3307 20 | Deodorants and antiperspirants | 18% |
| 3307 41 | Agarbatti, dhoop and other odoriferous preparations that operate by burning Other room-perfuming preparations are 18% | 5% |
| Ch. 34 | Soap, washing preparations, lubricating preparations, waxes, polishes, candles | Varies — check |
| 3401 11 | Toilet soap bars (bath soap) Moved from 18% to 5% on 22 Sep 2025. Liquid soap and laundry soap are 18% | 5% |
| 3401 30 | Liquid soap, hand wash, body wash | 18% |
| 3402 | Detergents, washing powder, dishwash liquid | 18% |
| 3405 | Polishes and creams for footwear, furniture, floors, metal | 18% |
| 3406 | Candles, tapers | 5% |
| Ch. 35 | Albuminoidal substances; modified starches; glues; enzymes | Varies — check |
| Ch. 36 | Explosives; pyrotechnic products; matches; certain combustible preparations | Varies — check |
| 3604 | Fireworks, crackers | 18% |
| Ch. 37 | Photographic or cinematographic goods | Varies — check |
| Ch. 38 | Miscellaneous chemical products | Varies — check |
| Ch. 39 | Plastics and articles thereof | Varies — check |
| Ch. 40 | Rubber and articles thereof | Varies — check |
| 4011 10 | New pneumatic tyres for cars | 18% |
| 4011 20 | New pneumatic tyres for buses and lorries | 18% |
| 4011 40 | New pneumatic tyres for motorcycles | 18% |
| 4011 50 | New pneumatic tyres for bicycles | 5% |
| 4016 92 | Erasers Nil-rated from 22 Sep 2025 | 0% (nil) |
| Ch. 41 | Raw hides and skins (other than furskins) and leather | Varies — check |
| Ch. 42 | Articles of leather; saddlery; travel goods, handbags and similar containers | Varies — check |
| Ch. 43 | Furskins and artificial fur; manufactures thereof | Varies — check |
| Ch. 44 | Wood and articles of wood; wood charcoal | Varies — check |
| Ch. 45 | Cork and articles of cork | Varies — check |
| Ch. 46 | Manufactures of straw or other plaiting materials; basketware and wickerwork | Varies — check |
| Ch. 47 | Pulp of wood or other fibrous cellulosic material; recovered paper | Varies — check |
| Ch. 48 | Paper and paperboard; articles of paper pulp, paper or paperboard | Varies — check |
| 4820 | Exercise books, notebooks, graph books, laboratory notebooks Nil-rated from 22 Sep 2025. Other articles under 4820 (registers, diaries, letter pads) can be taxed — check | 0% (nil) |
| Ch. 49 | Printed books, newspapers, pictures and other printed products | Varies — check |
| 4901 10 | Brochures, leaflets, printed in single sheets | 5% |
| 4901 91 | Dictionaries and encyclopaedias Nil-rated | 0% (nil) |
| 4901 99 | Printed books, including school textbooks Nil-rated | 0% (nil) |
| 4902 | Newspapers, journals and periodicals Nil-rated | 0% (nil) |
| 4905 | Maps, atlases, charts and globes, printed Nil-rated from 22 Sep 2025 | 0% (nil) |
| Ch. 50 | Silk | Varies — check |
| 5007 | Woven fabrics of silk | 5% |
| Ch. 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric | Varies — check |
| Ch. 52 | Cotton | Varies — check |
| 5205 | Cotton yarn (not sewing thread, not for retail sale) | 5% |
| 5208 | Woven cotton fabrics (85% or more cotton, up to 200 g/m2) | 5% |
| 5209 | Woven cotton fabrics (85% or more cotton, over 200 g/m2) | 5% |
| Ch. 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn | Varies — check |
| Ch. 54 | Man-made filaments; strip of man-made textile materials | Varies — check |
| 5407 | Woven fabrics of synthetic filament yarn (polyester, nylon) | 5% |
| Ch. 55 | Man-made staple fibres | Varies — check |
| 5512 | Woven fabrics of synthetic staple fibres | 5% |
| Ch. 56 | Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables | Varies — check |
| Ch. 57 | Carpets and other textile floor coverings | Varies — check |
| Ch. 58 | Special woven fabrics; tufted fabrics; lace; tapestries; trimmings; embroidery | Varies — check |
| Ch. 59 | Impregnated, coated, covered or laminated textile fabrics; industrial textiles | Varies — check |
| Ch. 60 | Knitted or crocheted fabrics | Varies — check |
| 6006 | Other knitted or crocheted fabrics | 5% |
| Ch. 61 | Apparel and clothing accessories, knitted or crocheted | Varies — check |
| 61 | Clothing, knitted or crocheted — T-shirts, innerwear, sweaters, socks 5% when the sale value is up to Rs 2,500 a piece, 18% above Rs 2,500 | 5% or 18% by price |
| Ch. 62 | Apparel and clothing accessories, not knitted or crocheted | Varies — check |
| 62 | Clothing, not knitted — shirts, trousers, sarees blouses, suits, kurtas 5% when the sale value is up to Rs 2,500 a piece, 18% above Rs 2,500 | 5% or 18% by price |
| Ch. 63 | Other made-up textile articles; sets; worn clothing; rags | Varies — check |
| 6301 | Blankets and travelling rugs 5% when the sale value is up to Rs 2,500 a piece, 18% above Rs 2,500 | 5% or 18% by price |
| 6302 | Bed linen, table linen, toilet and kitchen linen, towels 5% when the sale value is up to Rs 2,500 a piece, 18% above Rs 2,500 | 5% or 18% by price |
| 6303 | Curtains, drapes, interior blinds 5% when the sale value is up to Rs 2,500 a piece, 18% above Rs 2,500 | 5% or 18% by price |
| 6304 | Other furnishing articles (bedspreads, cushion covers) 5% when the sale value is up to Rs 2,500 a piece, 18% above Rs 2,500 | 5% or 18% by price |
| Ch. 64 | Footwear, gaiters and the like; parts of such articles | Varies — check |
| 6401 | Waterproof footwear with rubber or plastic soles and uppers 5% when the sale value is up to Rs 2,500 a pair, 18% above Rs 2,500 | 5% or 18% by price |
| 6402 | Other footwear with rubber or plastic soles and uppers (slippers, sandals) 5% when the sale value is up to Rs 2,500 a pair, 18% above Rs 2,500 | 5% or 18% by price |
| 6403 | Footwear with leather uppers 5% when the sale value is up to Rs 2,500 a pair, 18% above Rs 2,500 | 5% or 18% by price |
| 6404 | Footwear with textile uppers (sports shoes, canvas shoes) 5% when the sale value is up to Rs 2,500 a pair, 18% above Rs 2,500 | 5% or 18% by price |
| 6405 | Other footwear 5% when the sale value is up to Rs 2,500 a pair, 18% above Rs 2,500 | 5% or 18% by price |
| 6406 | Parts of footwear, insoles, heel cushions | 18% |
| Ch. 65 | Headgear and parts thereof | Varies — check |
| Ch. 66 | Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops | Varies — check |
| Ch. 67 | Prepared feathers and down; artificial flowers; articles of human hair | Varies — check |
| Ch. 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials | Varies — check |
| Ch. 69 | Ceramic products | Varies — check |
| Ch. 70 | Glass and glassware | Varies — check |
| Ch. 71 | Pearls, precious or semi-precious stones, precious metals, jewellery, imitation jewellery; coin | Varies — check |
| 7101 | Pearls, natural or cultured | 3% |
| 7102 | Diamonds, not mounted or set Rough and cut diamonds carry a special 0.25% rate; diamonds set in jewellery are billed at 3% — check | Varies — check |
| 7103 | Precious and semi-precious stones, not strung, mounted or set Unset precious stones carry a special 0.25% rate — check the exact line | Varies — check |
| 7106 | Silver (unwrought, semi-manufactured or powder) | 3% |
| 7108 | Gold (unwrought, semi-manufactured or powder) | 3% |
| 7113 | Jewellery of gold, silver or other precious metal Making charges billed separately by a job worker are taxed as a service | 3% |
| 7114 | Gold- and silversmiths' wares (silver utensils, idols) | 3% |
| 7117 | Imitation jewellery | 3% |
| Ch. 72 | Iron and steel | Varies — check |
| Ch. 73 | Articles of iron or steel | Varies — check |
| 7318 | Screws, bolts, nuts, washers, rivets of iron or steel | 18% |
| 7323 10 | Iron or steel wool, scourers, scrubbers | 18% |
| 7323 91 | Kitchen and table ware of cast iron Moved from 12% to 5% on 22 Sep 2025 | 5% |
| 7323 92 | Kitchen and table ware of cast iron, enamelled | 5% |
| 7323 93 | Kitchen and table ware of stainless steel Moved from 12% to 5% on 22 Sep 2025 | 5% |
| 7323 99 | Other kitchen and household articles of iron or steel | 5% |
| Ch. 74 | Copper and articles thereof | Varies — check |
| 7418 | Kitchen, table and sanitary ware of copper Kitchenware and sanitary ware sit on different sub-headings — check | Varies — check |
| Ch. 75 | Nickel and articles thereof | Varies — check |
| Ch. 76 | Aluminium and articles thereof | Varies — check |
| 7615 | Kitchen, table and sanitary ware of aluminium Kitchenware and sanitary ware sit on different sub-headings — check | Varies — check |
| Ch. 77 | (Reserved for possible future use in the Harmonized System) | Varies — check |
| Ch. 78 | Lead and articles thereof | Varies — check |
| Ch. 79 | Zinc and articles thereof | Varies — check |
| Ch. 80 | Tin and articles thereof | Varies — check |
| Ch. 81 | Other base metals; cermets; articles thereof | Varies — check |
| Ch. 82 | Tools, implements, cutlery, spoons and forks, of base metal | Varies — check |
| 8214 10 | Pencil sharpeners and blades Nil-rated from 22 Sep 2025 | 0% (nil) |
| Ch. 83 | Miscellaneous articles of base metal | Varies — check |
| Ch. 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts | Varies — check |
| 8414 51 | Table, ceiling, wall and pedestal fans | 18% |
| 8414 60 | Kitchen chimneys and hoods | 18% |
| 8415 | Air conditioners Moved from 28% to 18% on 22 Sep 2025 | 18% |
| 8418 | Refrigerators, freezers, water coolers | 18% |
| 8422 | Dishwashers Moved from 28% to 18% on 22 Sep 2025 | 18% |
| 8423 | Weighing machines and scales | 18% |
| 8443 | Printers, copiers, multifunction machines | 18% |
| 8450 | Washing machines | 18% |
| 8470 | Calculators | 18% |
| 8471 | Computers, laptops, tablets used as computers | 18% |
| 8473 | Parts and accessories of computers (keyboard, mouse parts) | 18% |
| 8481 | Taps, cocks, valves | 18% |
| Ch. 85 | Electrical machinery and equipment; sound and TV recorders and reproducers; parts | Varies — check |
| 8504 10 | Ballasts for discharge lamps or tubes | 18% |
| 8504 21 | Transformers (liquid dielectric and other) Heading 8504 21 to 8504 34 | 18% |
| 8504 40 | Mobile phone chargers and adapters EV chargers under 8504 40 are 5% | 18% |
| 8504 50 | Inductors and chokes | 18% |
| 8506 | Primary cells and batteries (dry cells, button cells) | 18% |
| 8507 | Batteries — accumulators (inverter, car, lithium) Moved from 28% to 18% on 22 Sep 2025 for lead-acid batteries | 18% |
| 8509 | Mixer grinders, juicers, food processors (domestic) | 18% |
| 8516 10 | Water heaters, geysers, immersion heaters | 18% |
| 8516 29 | Room heaters | 18% |
| 8516 31 | Hair dryers | 18% |
| 8516 32 | Hair straighteners and curlers | 18% |
| 8516 40 | Electric irons | 18% |
| 8516 50 | Microwave ovens | 18% |
| 8516 7 | Electric kettles, toasters, coffee makers, induction cooktops Sub-headings 8516 71 to 8516 79 | 18% |
| 8517 | Mobile phones and smartphones | 18% |
| 8518 | Speakers, headphones, earphones, microphones | 18% |
| 8523 | Memory cards, pen drives, SSDs | 18% |
| 8525 | CCTV cameras, digital cameras, transmission apparatus | 18% |
| 8528 | Televisions and monitors Televisions above 32 inches moved from 28% to 18% on 22 Sep 2025 | 18% |
| 8536 | Switches, plugs, sockets, MCBs, fuses | 18% |
| 8539 | Electric lamps and LED bulbs Rate depends on the lamp type — check the exact line | Varies — check |
| 8544 | Insulated wires and cables | 18% |
| Ch. 86 | Railway or tramway locomotives, rolling stock, track fixtures; traffic signals | Varies — check |
| Ch. 87 | Vehicles other than railway or tramway rolling stock; parts and accessories | Varies — check |
| 8703 | Motor cars Small cars (petrol up to 1,200 cc / diesel up to 1,500 cc and up to 4 m long) are 18%; larger cars are 40% | Varies — check |
| 8708 | Parts and accessories of motor vehicles Car parts and tractor parts sit at different rates — check the exact line | Varies — check |
| 8711 | Motorcycles and scooters Up to 350 cc: 18%; above 350 cc: 40% (from 22 Sep 2025) | Varies — check |
| 8712 | Bicycles and other cycles (not motorised) Moved from 12% to 5% on 22 Sep 2025 | 5% |
| 8714 10 | Parts and accessories of motorcycles | 18% |
| 8714 9 | Bicycle parts and accessories | 5% |
| Ch. 88 | Aircraft, spacecraft and parts thereof | Varies — check |
| Ch. 89 | Ships, boats and floating structures | Varies — check |
| Ch. 90 | Optical, photographic, measuring, precision, medical or surgical instruments | Varies — check |
| 9001 30 | Contact lenses | 5% |
| 9001 40 | Spectacle lenses of glass | 5% |
| 9001 50 | Spectacle lenses of other materials | 5% |
| 9003 | Frames and mountings for spectacles Moved from 12% to 5% on 22 Sep 2025 | 5% |
| 9004 | Spectacles and goggles Corrective spectacles and sunglasses sit on different lines — check | Varies — check |
| 9018 | Medical, surgical and dental instruments Moved from 12% to 5% on 22 Sep 2025 | 5% |
| Ch. 91 | Clocks and watches and parts thereof | Varies — check |
| Ch. 92 | Musical instruments; parts and accessories | Varies — check |
| Ch. 93 | Arms and ammunition; parts and accessories | Varies — check |
| Ch. 94 | Furniture; bedding, mattresses, cushions; lamps and lighting; prefabricated buildings | Varies — check |
| 9401 | Seats and chairs Most seats are 18%; bamboo and cane items can be lower — check the material | Varies — check |
| 9403 10 | Metal furniture of a kind used in offices | 18% |
| 9403 20 | Other metal furniture | 18% |
| 9403 30 | Wooden furniture of a kind used in offices | 18% |
| 9403 40 | Wooden furniture of a kind used in the kitchen | 18% |
| 9403 50 | Wooden furniture of a kind used in the bedroom | 18% |
| 9403 60 | Other wooden furniture | 18% |
| 9403 70 | Furniture of plastics | 18% |
| 9404 | Mattresses, pillows, quilts, cushions Rate depends on the material and filling — check | Varies — check |
| Ch. 95 | Toys, games and sports requisites; parts and accessories | Varies — check |
| Ch. 96 | Miscellaneous manufactured articles | Varies — check |
| 9603 21 | Toothbrushes Moved from 18% to 5% on 22 Sep 2025 | 5% |
| 9608 | Ball-point pens, felt-tip pens, markers | 18% |
| 9609 10 | Pencils and crayons Nil-rated from 22 Sep 2025 | 0% (nil) |
| 9615 | Combs, hair clips, hair pins | 5% |
| 9619 00 10 | Sanitary pads and napkins Nil-rated | 0% (nil) |
| 9619 00 20 | Tampons Nil-rated | 0% (nil) |
| 9619 00 30 | Baby diapers and napkins | 5% |
| 9619 00 40 | Napkin liners and similar articles | 5% |
| 9619 00 90 | Adult diapers and similar articles | 5% |
| Ch. 97 | Works of art, collectors' pieces and antiques | Varies — check |
| Ch. 98 | Project imports; laboratory chemicals; passenger baggage; personal imports | Varies — check |
| Ch. 99 | Services (SAC — Services Accounting Codes) | Varies — check |
| 9963 11 | Hotel and room accommodation Up to Rs 7,500 per room per night: 5% without input tax credit; above Rs 7,500: 18% (from 22 Sep 2025) | Varies — check |
| 9963 31 | Restaurant, cafe, takeaway and food delivery services 5% without input tax credit; 18% with credit only for restaurants in hotels with a room tariff above Rs 7,500 | 5% |
| 9964 | Passenger transport services Rate depends on the mode and class — check | Varies — check |
| 9965 | Goods transport services (GTA) Rate depends on the option chosen by the transporter and who pays — check | Varies — check |
| 9968 | Postal and courier services | 18% |
| 9971 3 | Individual life and health insurance Exempt from 22 Sep 2025 for individual policies; other insurance is taxed | 0% (nil) |
| 9972 11 | Renting of residential property Renting a dwelling for residence is generally exempt; renting to a GST-registered person can attract tax under reverse charge — check | Varies — check |
| 9972 12 | Renting of commercial property (shop, office) | 18% |
| 9982 | Legal and accounting services Legal services by an advocate to a business are taxed under reverse charge | 18% |
| 9983 | Professional, technical, IT and business services | 18% |
| 9983 6 | Advertising services Sale of print-media space is 5%; other advertising services are 18% | Varies — check |
| 9984 | Telecom, internet and broadcasting services | 18% |
| 9985 | Support services (security, cleaning, manpower, travel agents) Most support services are 18%; some (tour operators, security by individuals) follow special rules — check | Varies — check |
| 9987 | Maintenance and repair services | 18% |
| 9992 | Education services Schools and recognised courses are mostly exempt; private coaching is taxed — check | Varies — check |
| 9993 | Human health and social care services Health care by clinical establishments and doctors is mostly exempt — check | Varies — check |
| 9996 | Recreation, cultural and sporting services (cinema, events) Cinema tickets and event entry depend on the ticket price — check | Varies — check |
| 9997 1 | Washing, laundry and dry-cleaning services | 18% |
| 9997 21 | Hairdressing and barber services 5% without input tax credit (from 22 Sep 2025) | 5% |
| 9997 22 | Cosmetic treatment, manicure and pedicure services 5% without input tax credit | 5% |
| 9997 23 | Physical well-being services — spa, gym, fitness centre, yoga 5% without input tax credit (from 22 Sep 2025) | 5% |
| 9997 29 | Other beauty treatment services (threading, waxing, bridal make-up) 5% without input tax credit | 5% |
245 headings and product rows under 99 chapters. Where one code holds items at different rates, the row says Varies — check and the note explains what decides it.
How to find the right HSN code
- Start from your purchase bill. Your supplier's invoice already carries the HSN code; use the same one when you resell the item.
- Search by the plain product name above (for example “ghee”, “bedsheet”, “mobile”) or by the first digits of a code.
- Read the note. Packaged versus loose, price per piece and material often change the rate.
- Set the rate once in your billing software so every bill uses it — then check the tax with the GST calculator.
Split headings: where the code alone is not enough
Most mistakes happen where one four-digit heading holds items at different rates. Watch these when you set up your item list:
- 0406 cheese vs paneer: paneer and chena are nil-rated, cheese is 5%.
- 1905 bakery: plain bread, pizza bread, khakhra and roti are nil-rated; biscuits, cakes and pastries are 5%.
- 2106 food preparations: namkeen and sweets are 5%, pan masala is 40%.
- 2202 drinks: aerated and caffeinated drinks are 40%, plant-based milk drinks 5%.
- Chapters 61, 62 and 64: clothing and footwear are 5% up to ₹2,500 a piece or pair and 18% above, so the same code can carry two rates on one bill.
- Rice, atta and dal: generally nil when sold loose and 5% when pre-packaged and labelled.
- 8703 and 8711 vehicles: small cars and bikes up to 350 cc are 18%, bigger ones 40%.
In each case the rate follows the product and the eight-digit tariff line, not the first four digits. When a row above says Varies — check, that is the reason.
SAC codes for services
Services use SAC codes starting with 99: restaurants 996331 (5% without input tax credit), salons and spas 99972x (5% without credit), repairs 9987 (18%), professional and IT services 9983 (18%), and hotel rooms 996311 (5% up to ₹7,500 a night, 18% above). Search “restaurant”, “salon” or “repair” above to see them.
HSN digits on your invoice
With turnover up to ₹5 crore, show at least 4 digits on B2B invoices; above ₹5 crore show 6 digits. Our GST invoice generator has an HSN column on every line, and the GSTIN checker confirms the buyer's GST number.
HSN codes by product
Medicines
Medical Equipment
Spectacles & Optical
Readymade Garments
Footwear
Fabrics & Textiles
Home Textiles
Mobile Phones
Mobile Accessories
Computers & Laptops
Consumer Electronics
Home Appliances
Electrical Goods
Hardware & Building Materials
Paints
Furniture
Stationery & Books
Cosmetics
Personal Care & Toiletries
Jewellery
Sweets & Mithai
Bakery Products
Namkeen & Snacks
Ghee & Butter
Dairy Products
Grocery & Kirana
Edible Oils
Spices
Dry Fruits & Nuts
Tea & Coffee
Beverages & Drinks
Chocolates & Confectionery
Fruits & Vegetables
Restaurant Services
Salon & Spa Services
Hotel Rooms
Professional Services
Repair & Laundry Services
Bicycles
Auto Parts
Kitchen Utensils
Pooja Items
Baby Care & Hygiene
Tobacco & Pan Masala
HSN chapters at a glance
- 01 Live animals
- 02 Meat and edible meat offal
- 03 Fish, crustaceans, molluscs and other aquatic invertebrates
- 04 Dairy produce; eggs; natural honey; edible products of animal origin
- 05 Products of animal origin not elsewhere specified
- 06 Live trees and plants; bulbs, roots; 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, mate and spices
- 10 Cereals
- 11 Products of the milling industry; malt; starches; wheat gluten
- 12 Oil seeds and oleaginous fruits; grains, seeds; medicinal plants; straw and fodder
- 13 Lac; gums, resins and other vegetable saps and extracts
- 14 Vegetable plaiting materials; vegetable products not elsewhere specified
- 15 Animal or vegetable fats and oils; prepared edible fats; waxes
- 16 Preparations of meat, fish, crustaceans or molluscs
- 17 Sugars and sugar confectionery
- 18 Cocoa and cocoa preparations
- 19 Preparations of cereals, flour, starch or milk; bakery 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; prepared 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; mineral waxes
- 28 Inorganic chemicals; compounds of precious metals and rare-earth metals
- 29 Organic chemicals
- 30 Pharmaceutical products
- 31 Fertilisers
- 32 Tanning or dyeing extracts; dyes, pigments; paints and varnishes; putty; inks
- 33 Essential oils; perfumery, cosmetic or toilet preparations
- 34 Soap, washing preparations, lubricating preparations, waxes, polishes, candles
- 35 Albuminoidal substances; modified starches; glues; enzymes
- 36 Explosives; pyrotechnic products; matches; certain combustible preparations
- 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; travel goods, handbags and similar containers
- 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 or other plaiting materials; basketware and wickerwork
- 47 Pulp of wood or other fibrous cellulosic material; recovered paper
- 48 Paper and paperboard; articles of paper pulp, paper or paperboard
- 49 Printed books, newspapers, pictures and other printed products
- 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 of paper yarn
- 54 Man-made filaments; strip of man-made textile materials
- 55 Man-made staple fibres
- 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables
- 57 Carpets and other textile floor coverings
- 58 Special woven fabrics; tufted fabrics; lace; tapestries; trimmings; embroidery
- 59 Impregnated, coated, covered or laminated textile fabrics; industrial textiles
- 60 Knitted or crocheted fabrics
- 61 Apparel and clothing accessories, knitted or crocheted
- 62 Apparel and clothing accessories, not knitted or crocheted
- 63 Other made-up textile articles; sets; worn clothing; rags
- 64 Footwear, gaiters and the like; parts of such articles
- 65 Headgear and parts thereof
- 66 Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops
- 67 Prepared feathers and down; artificial flowers; articles of human hair
- 68 Articles of stone, plaster, cement, asbestos, mica or similar materials
- 69 Ceramic products
- 70 Glass and glassware
- 71 Pearls, precious or semi-precious stones, precious metals, jewellery, imitation jewellery; coin
- 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
- 77 (Reserved for possible future use in the Harmonized System)
- 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; parts
- 85 Electrical machinery and equipment; sound and TV recorders and reproducers; parts
- 86 Railway or tramway locomotives, rolling stock, track fixtures; traffic signals
- 87 Vehicles other than railway or tramway rolling stock; parts and accessories
- 88 Aircraft, spacecraft and parts thereof
- 89 Ships, boats and floating structures
- 90 Optical, photographic, measuring, precision, medical or surgical instruments
- 91 Clocks and watches and parts thereof
- 92 Musical instruments; parts and accessories
- 93 Arms and ammunition; parts and accessories
- 94 Furniture; bedding, mattresses, cushions; lamps and lighting; prefabricated buildings
- 95 Toys, games and sports requisites; parts and accessories
- 96 Miscellaneous manufactured articles
- 97 Works of art, collectors' pieces and antiques
- 98 Project imports; laboratory chemicals; passenger baggage; personal imports
- 99 Services (SAC — Services Accounting Codes)
Sources: CBIC GST rate notifications — Notification No. 9/2025-Central Tax (Rate) (goods, as amended), 10/2025-Central Tax (Rate) (nil-rated goods) and 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) (services), effective 22 September 2025, published on cbic-gst.gov.in; GST Council FAQs on the 56th meeting. Last checked: 29 October 2026. Rates depend on the exact tariff line and description; confirm borderline items with your CA. This list is a guide, not legal advice.