IndiaFilings Logo

Under GST, all goods and services transacted in India are classified under the HSN code system or SAC Code system. Goods are classified under HSN Code and services are classified under SAC Code. Based on the HSN or SAC code, GST rates have been fixed in five slabs, namely NIL, 5%, 12%, 18% and 28%.

Chapter 01 : Live animals View Full Chapter
Chapter 02 : Meat and edible meat offal View Full Chapter
Chapter 03 : Fish, crustaceans, molluscs & other aquatic invertebrates View Full Chapter
Chapter 04 : Dairy produce;bird's eggs;natural honey;edible products of animal origin, not elsewhere specified View Full Chapter
Chapter 05 : Products of animal origin, not elsewhere specified or included View Full Chapter
Chapter 06 : Live trees and other plants;bulbs, roots and the like; cut flowers and ornamental foliage View Full Chapter
Chapter 07 : Edible vegetables, roots and tubers View Full Chapter
Chapter 08 : Edible fruit and nuts; peel of citrus fruit or melons View Full Chapter
Chapter 09 : Coffee, tea, mate and spices View Full Chapter
Chapter 10 : Cereals View Full Chapter
Chapter 11 : Products of milling industry; malt; starches; inulin; wheat gluten View Full Chapter
Chapter 12 : Oil seeds and oleaginous fruits,miscellaneous grains, seeds and fruit; industrial or medicinal plants;straw and fodder View Full Chapter
Chapter 13 : Lac; gums,resins and other vegetable saps and extracts View Full Chapter
Chapter 14 : Vegetable plaiting materials;vegetable products,not elsewhere specified or included View Full Chapter
Chapter 15 : Animal and vegetable fats and oils and their cleavage products;prepared edible fats; animal or vegetable waxes View Full Chapter
Chapter 16 : Preparations of meat, of fish or of crustaceans,molluscs or other aquatic invertebrates View Full Chapter
Chapter 17 : Sugar and sugar confectionery View Full Chapter
Chapter 18 : Cocoa and cocoa preparations View Full Chapter
Chapter 19 : Preparations of cereals, flour,starch or milk;pastrycooks products View Full Chapter
Chapter 20 : Preparations of vegetables, fruits,nuts or other parts of plants View Full Chapter
Chapter 21 : Miscellaneous edible preparations View Full Chapter
Chapter 22 : Beverages, spirit and vinegar View Full Chapter
Chapter 23 : Residues and waste from the food industries;prepared animal fodder View Full Chapter
Chapter 24 : Tobacco and manufactured tobacco substitutes View Full Chapter
Chapter 25 : Salt;sulphur;earths and stone;plastering materials, lime and cement View Full Chapter
Chapter 26 : Ores, slag and ash View Full Chapter
Chapter 27 : Mineral fuels,mineral oils and products of their distillation;bituminous substances;mineral waxes View Full Chapter
Chapter 28 : Inorganic chemicals View Full Chapter
Chapter 29 : Organic chemicals View Full Chapter
Chapter 30 : Pharmaceutical products View Full Chapter
Chapter 31 : Fertilisers View Full Chapter
Chapter 32 : Tanning or dyeing extracts;tannins and their derivatives; dyes,pigments and other colouring matter; paints and varnishes; putty and other mastics; inks View Full Chapter
Chapter 33 : Essential oils and resinoids perfumery,cosmetic or toilet preparations View Full Chapter
Chapter 34 : Soap, organic surface-active agents, washing preparations,lubricating preparations,artificial waxes,prepared waxes,polishing or scouring preparations,candles and similar articles,modelling pastes,dental waxes and dental preparations with a basis of plaster View Full Chapter
Chapter 35 : Aluminoidal substances;modified starches; glues;enzymes View Full Chapter
Chapter 36 : Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations View Full Chapter
Chapter 37 : Photographic or cinematographic goods View Full Chapter
Chapter 38 : Miscellaneous chemical products View Full Chapter
Chapter 39 : Plastics and articles thereof View Full Chapter
Chapter 40 : Rubber and articles thereof View Full Chapter
Chapter 41 : Raw Hides and Skins (other than Fur skins) and Leather View Full Chapter
Chapter 42 : Articles of leather; saddlery and harness;travel goods,handbags and similar containers;articles of animal gut (other than silk-worm gut) View Full Chapter
Chapter 43 : Furskin and artificial fur;manufacturers thereof View Full Chapter
Chapter 44 : Wood and articles of wood,wood charcoal View Full Chapter
Chapter 45 : Cork and articles of cork View Full Chapter
Chapter 46 : Manufactures of straw, of esparto or of other plaiting materials;Basket-ware and wickerwork View Full Chapter
Chapter 47 : Pulp of wood or of other fibrous cellulosic material;recovered (waste and scrap) paper or paperboard View Full Chapter
Chapter 48 : Paper and paperboard;articles of paper pulp, of paper or of paperboard View Full Chapter
Chapter 49 : Printed books, newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans View Full Chapter
Chapter 50 : Silk View Full Chapter
Chapter 51 : Wool, Fine or Coarse Animal Hair, Horsehair Yarn and Woven Fabrics View Full Chapter
Chapter 52 : Cotton View Full Chapter
Chapter 53 : Other Vegatable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn View Full Chapter
Chapter 54 : Man-made filaments; strip and the like of man-made textile materials View Full Chapter
Chapter 55 : Man-made Staple Fibres View Full Chapter
Chapter 56 : Wadding, Felt and Non-Wovens; Special Yarns; Twine, Cordage, Ropes and Cables and Article thereof View Full Chapter
Chapter 57 : Carpets and Other Textiles Floor Coverings View Full Chapter
Chapter 58 : Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery View Full Chapter
Chapter 59 : Impregnated, Coated, Covered or Laminated Textile Fabrics; Textile Articles of a kind suitable for Industrial Use View Full Chapter
Chapter 60 : Knitted or Crocheted Fabrics View Full Chapter
Chapter 61 : Articles of Apparel and Clothing Accessories, Knitted or Crocheted View Full Chapter
Chapter 62 : Articles of Apparel and Clothing Accessories, Not Knitted or Crocheted View Full Chapter
Chapter 63 : Other Made Up Textile Articles Seats Worn Clothing and Worn Textile Articles Rags View Full Chapter
Chapter 64 : Footwear, Gaiters and the like Parts of such Articles View Full Chapter
Chapter 65 : Headgear and parts thereof View Full Chapter
Chapter 66 : Umbrellas, sun umbrellas,walking-sticks,seat-sticks,whips, ridingcrops and parts thereof View Full Chapter
Chapter 67 : Prepared feathers and down and articles made of feather or of down-artificial flowers;articles of human hair View Full Chapter
Chapter 68 : Articles of stone,plaster, cement,asbestos, mica or similar material View Full Chapter
Chapter 69 : Ceramic products View Full Chapter
Chapter 70 : Glass and glassware View Full Chapter
Chapter 71 : Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal, and Articles thereof; Imitation Jewellery; Coin View Full Chapter
Chapter 72 : Iron and steel View Full Chapter
Chapter 73 : Articles of iron or steel View Full Chapter
Chapter 74 : Copper and articles thereof View Full Chapter
Chapter 75 : Nickel and articles thereof View Full Chapter
Chapter 76 : Aluminium and articles thereof View Full Chapter
Chapter 78 : Lead and articles thereof View Full Chapter
Chapter 79 : Zinc and articles thereof View Full Chapter
Chapter 80 : Tin and articles thereof View Full Chapter
Chapter 81 : Other base metals; cermets;articles thereof View Full Chapter
Chapter 82 : Tools, implements, cutlery, spoons and forks of base metal; parts thereof of base metal View Full Chapter
Chapter 83 : Miscellaneous articles of base metal View Full Chapter
Chapter 84 : Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof View Full Chapter
Chapter 85 : Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles View Full Chapter
Chapter 86 : Railway or tramway locomotives, rolling-stocks and parts thereof;railway or tramway track fixtures and fittings and parts thereof;mechanical(including electromechanical)traffic signalling equipment of all kinds View Full Chapter
Chapter 87 : Vehicles other than railway or tramway rollingstocks,and parts and accessories thereof View Full Chapter
Chapter 88 : Aircraft;spacecraft and parts thereof View Full Chapter
Chapter 89 : Ships, boats and floating structures View Full Chapter
Chapter 90 : Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof View Full Chapter
Chapter 91 : Clocks and watches and parts thereof View Full Chapter
Chapter 92 : Musical instruments; parts and accessories of such articles View Full Chapter
Chapter 93 : Arms and ammunition;parts and accessories thereof View Full Chapter
Chapter 94 : Furniture;bedding,mattresses,mattress supports,cushions and similar stuffed furnishings;lamps and lighting fittings,not elsewhere specified or included;illuminated signs,illuminated name-plates and the like;prefabricated buildings View Full Chapter
Chapter 95 : Toys, games andsports requisites;parts and accessories thereof View Full Chapter
Chapter 96 : Miscellaneous manufactured articles View Full Chapter
Chapter 97 : Works of art,collectors piece and antiques View Full Chapter
Chapter 98 : Project imports,laboratory chemicals,passengers baggage,personal importation, ship stores View Full Chapter
Chapter 98A : Misc. Goods Specified as falling under Any Chapter; Supplies Deemed to be as Supply, of Goods such Transfer of IPR, Actionable Claims etc View Full Chapter
Section 5 : Construction Services View Full Chapter
Section 6 : Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services View Full Chapter
Section 7 : Financial and related services; real estate services; and rental and leasing services View Full Chapter
Section 8 : Business and Production Services View Full Chapter
Section 9 : Community, Social and Personal Services and other miscellaneous services View Full Chapter

HSN Code

HSN code or Harmonized System Nomenclature code number is an internationally adopted commodity description and coding system developed by the World Customs Organization (WCO). HSN code is used by more than 200 countries as a basis for their customs tariffs. Currently, over 98% of the merchandise in international trade is classified under HSN code. With the HSN code acting as a universal classification for goods, the Indian Government has decided to adopt the use of HSN code for classification of goods under GST and levy of GST.

HSN Code 2017 Edition is the currently valid version applied in international trade transactions. Prior to the implementation of the HSN Code- 2017 Edition, HSN Code - 2012 Edition was applied in all international trade transactions. The HSN Codes are first classified into sections, chapters, contains the six-digit codes of the Harmonized System. To look up a HSN code you can use the HSN code finder or drill-down from Section to Chapter to the HSN Code.

SAC Code

SAC Code or Services Accounting Code is a classification system for services developed by the Service Tax Department of India. Using SAC code, the GST rates for services are fixed in five slabs namely 0%, 5%, 12%, 18% and 28%. If a service is not exempted from GST or if the GST rates are not provided, then the default GST rate for services of 18% would be applicable.