This hsn code list sets out all 21 sections and 98 chapters of the HSN system used under GST, with what each chapter covers and the rate most of its goods carry. Use it to find the chapter for your product, then open the matching product page or search the exact code with the HSN code finder.
HSN codes run from 01 (live animals) to 97 (works of art), with Chapter 98 for special items in India and Chapter 99 used for services as SAC. The first two digits of any code tell you the chapter.
HSN code list: codes and GST rates
Item / HSN / GST- Cement18%Chapter 25
- Cotton fabric5%Chapter 52
- TMT bars18%Chapter 72
- Mobile phones18%Chapter 85
- Gold3%Chapter 71
- Spices5%Chapter 9
Quick facts
Full form
Harmonized System of NomenclatureStructure
21 sections, 98 chapters, about 1,200 headingsDigits
2 chapter, 4 heading, 6 sub-heading, 8 tariff itemDigits to print
4 up to Rs 5 crore turnover, 6 aboveIndian tariff
Customs Tariff Act, 1975 (8 digits)Services
SAC under Chapter 99
Hsn code list for gst by section
| Section | Chapters | What it covers |
|---|---|---|
| 1 | 01 to 05 | Live animals, meat, fish, dairy, eggs, honey |
| 2 | 06 to 14 | Vegetables, fruits, cereals, spices, seeds |
| 3 | 15 | Fats and oils |
| 4 | 16 to 24 | Prepared food, sugar, drinks, tobacco |
| 5 | 25 to 27 | Salt, sand, stone, cement, ores, coal, fuels |
| 6 | 28 to 38 | Chemicals, medicines, fertilisers, soaps, paints |
| 7 | 39 to 40 | Plastics and rubber |
| 8 | 41 to 43 | Leather, bags, furskins |
| 9 | 44 to 46 | Wood, cork, basketware |
| 10 | 47 to 49 | Paper, paperboard, printed books |
| 11 | 50 to 63 | Textiles, yarn, fabric, garments, home linen |
| 12 | 64 to 67 | Footwear, headgear, umbrellas |
| 13 | 68 to 70 | Stone articles, ceramics, glass |
| 14 | 71 | Gold, silver, gems, jewellery |
| 15 | 72 to 83 | Base metals and their articles |
| 16 | 84 to 85 | Machinery and electrical goods |
| 17 | 86 to 89 | Vehicles, aircraft, ships |
| 18 | 90 to 92 | Instruments, watches, musical instruments |
| 19 | 93 | Arms and ammunition |
| 20 | 94 to 96 | Furniture, toys, miscellaneous goods |
| 21 | 97 | Works of art and antiques |
Search hsn chapter by name or code
To find the chapter for a product, start with its material and its purpose. Raw materials sit in the early chapters of a section and finished articles later. A cotton fibre is Chapter 52, cotton fabric also 52, but a cotton shirt is 62. Iron ore is 26, steel bars 72, steel bolts 73, and a machine made of steel 84. If you know the code, the first two digits give the chapter; the HSN code checker shows its description.
Hsn code list with gst rate: common chapters
| Chapter | Goods | Usual GST |
|---|---|---|
| 04 | Dairy, eggs, honey | Nil or 5% |
| 07, 08 | Vegetables, fruits, nuts | Nil or 5% |
| 09 | Tea, coffee, spices | 5% |
| 10 | Cereals | Nil or 5% |
| 17 | Sugar, sweets | 5% |
| 19 | Biscuits, bakery, pasta | Nil or 5% |
| 22 | Drinks and water | 5% or 40% |
| 25 | Salt, sand, stone, cement | 5% or 18% |
| 30 | Medicines | 5% |
| 33 | Perfumes, cosmetics, hair oil | 5% or 18% |
| 34 | Soap, detergent | 5% or 18% |
| 39 | Plastics | 18% |
| 48 | Paper and articles | 5% or 18% |
| 52 | Cotton, yarn, fabric | 5% |
| 61, 62 | Garments | 5% or 18% |
| 64 | Footwear | 5% or 18% |
| 71 | Gold, silver, jewellery | 3% |
| 72, 73 | Iron and steel | 18% |
| 84 | Machinery | 18% |
| 85 | Electrical goods | 18% |
| 87 | Vehicles | 5%, 18% or 40% |
| 94 | Furniture, lights | 18% |
The full slab list is on the GST rate list page.
Product groups on this site
| Group | Hub |
|---|---|
| Construction materials | Construction material codes |
| Metals and machinery | Iron and steel |
| Electronics | Electronics and appliances |
| Electrical goods | Electrical items |
| Food and groceries | Food items |
| Textiles and clothing | Clothes |
| Chemicals and personal care | Chemicals |
| Plastics and packaging | Plastics |
| Vehicles and fuel | Cars |
| Gold and jewellery | Gold |
| Paper and stationery | Stationery |
| Home and furniture | Furniture |
| Services | SAC code |
| Transport | Transport charges |
| Rent and property | Rent |
| Insurance and finance | Insurance |
How an HSN code is built
- Two digits: chapter, for example 25 for salt, earths, stone and cement.
- Four digits: heading, for example 2523 for cement.
- Six digits: sub-heading, the same in every country that uses HSN, for example 2523 29.
- Eight digits: tariff item, set in India by the Customs Tariff Act, 1975, for example 2523 29 10 for OPC.
More on the meaning of the code is on the HSN full form page, and on how many digits to print on the HSN digits page.
Gst hsn code list tips for billing
- Always classify by what the product is, not what it is called in the market.
- Check the section and chapter notes when a product could fit two chapters.
- Parts usually follow the machine unless the tariff has a separate heading for them.
- Sets put up for retail sale are classified by the item that gives the set its main character.
- Keep the same code as your supplier unless you have changed the product.
- When in doubt between two headings, the one with the most specific description wins over a general one.
- Record the reason for any unusual classification in your files, so that you can explain it later if the tax office asks.
This chapter list is a general index of the HSN system as used under GST. Rates depend on the exact heading and the current notifications, so confirm each code and rate on the GST portal and ask a GST practitioner or chartered accountant before classifying a new product.
Frequently asked questions
How many chapters are in the HSN code list?
The HSN list has 98 chapters grouped into 21 sections. Chapter 77 is kept blank, and Chapter 99 is used in India for services as SAC.
How do I search an HSN chapter by name?
Find the section from what the product is made of, then the chapter. The HSN code finder on the home page also searches by product words.
What is an 8 digit HSN code?
The first six digits are the international sub-heading and the last two are India's tariff item under the Customs Tariff Act, 1975.
Is there an HSN code list with GST rate?
The rate depends on the heading and sometimes on price or use. This page gives the usual rate for each common chapter, and each product page gives exact rates.
Do services have HSN codes?
Services use SAC codes under Chapter 99, which go in the same column as HSN codes on invoices.