If you are a trader in India — whether you sell grain in a mandi, distribute medicines across a city, wholesale cloth in Chandni Chowk, supply auto parts to garages, or run a kirana store serving your neighbourhood — there is one piece of information that must appear correctly on every GST invoice you generate:
The HSN Code.
Harmonized System of Nomenclature (HSN) codes are the international product classification system that India adopted for GST — a structured numeric code that identifies every type of good traded in commerce. Under India's GST framework, HSN codes are mandatory on invoices, determine which GST rate applies to each product, and form the basis of the HSN-wise summary in GSTR-1 and GSTR-3B.
Getting HSN codes right is not just a compliance technicality — it is directly connected to your GST rate, your ITC claims, and your audit defensibility. A wrong HSN code on a product can result in the wrong GST rate being applied — either overcharging customers (creating disputes) or undercharging (creating a GST liability and potential penalty). In GSTR-1 reconciliation with the Income Tax Department, HSN inconsistency flags the return for scrutiny.
Yet HSN code classification is one of the most commonly misunderstood areas of GST compliance for Indian traders. With over 5,000 HSN codes at the 8-digit level and multiple levels of classification (2-digit chapter, 4-digit heading, 6-digit subheading, 8-digit tariff item), finding the right code for each product requires knowledge and the right tools.
This comprehensive guide provides the complete HSN code reference for Indian trading businesses — covering every major product category that traders handle — with the applicable GST rates, mandatory reporting requirements, and how ERP Group's GST invoicing system automates correct HSN-based billing.
Use ERP Group's Free HSN/SAC Finder → to search for the correct HSN code for any product instantly.
What is HSN Code and Why It Matters for Traders
The Origin and Purpose of HSN
What HSN Stands For
HSN stands for Harmonized System of Nomenclature — an internationally standardized system of names and numbers for classifying traded products, developed by the World Customs Organization (WCO). Over 200 countries use the HSN system for customs, trade statistics, and taxation.
India has used the HSN system for customs classification since 1986 and adopted it for GST in 2017. The GST HSN system uses a combination of WCO's 6-digit international codes and India-specific 2-digit extensions — creating 8-digit codes for the most precise product classification.
Why HSN Codes Are Critical for Indian Traders
1. Determines GST Rate:
Every HSN code is linked to a specific GST rate — 0%, 5%, 12%, 18%, or 28%. The correct HSN code ensures the correct GST rate is applied on your invoice. A wrong code could mean applying 12% when the correct rate is 5% — overcharging your customer and creating disputes.
2. Mandatory on GST Invoices:
HSN codes must appear on every tax invoice above specified thresholds (discussed below). Missing or wrong HSN codes make invoices non-compliant.
3. GSTR-1 HSN Summary:
Every GSTR-1 must include an HSN-wise summary (Table 12) — showing the total taxable value and GST at each HSN code. Incorrect HSN codes create mismatch between GSTR-1 and actual invoice data.
4. ITC Claim Validity:
When your buyer claims ITC based on your invoice, the HSN code on your invoice is referenced. Incorrect HSN codes can create ITC claim complications for your buyers — damaging business relationships.
5. Audit and Scrutiny Defense:
Tax authorities cross-reference HSN codes, GST rates, and income tax turnover. Consistent, correct HSN codes create a defensible audit trail.
HSN vs SAC — The Difference
When to Use HSN and When to Use SAC
HSN (Harmonized System of Nomenclature): Used for goods — physical products that are bought and sold.
SAC (Service Accounting Code): Used for services — activities performed for payment (construction, consulting, transportation, IT services, etc.).
Trading businesses primarily deal in goods — so HSN codes apply. However, if your trading business also provides services (delivery service, installation service, after-sales service), SAC codes apply to the service component.
Use ERP Group's HSN/SAC Finder → to search for both HSN codes (for goods) and SAC codes (for services) in one tool.
HSN Code Structure — Understanding the Levels
The Four Levels of HSN Classification
Level 1 — 2-Digit Chapter (Section)
The first two digits identify the broad product chapter. There are 99 chapters in the HSN system covering all types of goods.
Examples:
- Chapter 10: Cereals (wheat, rice, maize, etc.)
- Chapter 30: Pharmaceutical products
- Chapter 50: Silk
- Chapter 52: Cotton
- Chapter 84: Machinery and mechanical appliances
- Chapter 87: Vehicles
Level 2 — 4-Digit Heading
The first four digits identify the product heading — a more specific classification within the chapter.
Examples:
- 1001: Wheat and meslin
- 1006: Rice
- 5208: Woven fabrics of cotton (≥85% cotton, ≤200g/m²)
- 3004: Medicaments (put up for retail sale)
Level 3 — 6-Digit Subheading
The first six digits provide further product subdivision — used internationally by all WCO member countries.
Examples:
- 100110: Durum wheat
- 100190: Other wheat and meslin
- 300410: Medicaments containing penicillin or streptomycin
Level 4 — 8-Digit Tariff Item (India-Specific)
The full 8-digit code provides the most specific Indian classification — unique to India's tariff and GST structure.
Examples:
- 10011100: Durum wheat (seeds)
- 10011900: Durum wheat (other)
- 10019100: Wheat seeds (other than durum)
Which Level of HSN is Required on Invoices
HSN Reporting Requirements by Turnover
| Annual Aggregate Turnover | Required Digits on Invoice |
| Up to ₹5 crore | 4-digit HSN code (minimum) |
| Above ₹5 crore | 6-digit HSN code (minimum) |
| Notified taxpayers / voluntary | 8-digit HSN code |
Important note: From FY 2021-22, CBIC mandated minimum 6-digit HSN for businesses above ₹5 crore. For B2B invoices requiring e-invoice generation (above ₹5 crore) — 6-digit HSN is the minimum and 8-digit is preferable for maximum compliance.
ERP Group's GST invoicing system is configured to include the correct digit level based on your business turnover — automatically applying 4-digit or 6-digit HSN as required.
HSN Codes for Food and Agricultural Products
Complete HSN Reference for Food Traders
India's food and agricultural trading community — from grain traders in Khanna mandi to FMCG food distributors supplying kirana stores — deals with one of the most HSN-complex product categories. The same product can have different HSN codes depending on its processing state.
Chapter 10 — Cereals (Grains)
| Product | HSN Code | GST Rate |
| Wheat (raw grain) | 1001 | 0% (exempt) |
| Rice (paddy, unhusked) | 1006 10 | 0% (exempt) |
| Rice (husked/brown rice) | 1006 20 | 0% (exempt) |
| Rice (milled/polished, loose unbranded) | 1006 30 | 0% (exempt) |
| Rice (branded, packaged) | 1006 30 | 5% GST |
| Maize/corn (raw) | 1005 | 0% (exempt) |
| Barley (raw) | 1003 | 0% (exempt) |
| Jowar (raw grain) | 1007 | 0% (exempt) |
| Bajra/millet (raw) | 1008 | 0% (exempt) |
| Ragi (raw) | 1008 | 0% (exempt) |
For grain traders who need complete HSN management for their trading operations, read our guide on billing software for grain traders India.
Chapter 7 — Vegetables (Fresh and Processed)
| Product | HSN Code | GST Rate |
| Fresh tomatoes | 0702 | 0% (exempt) |
| Fresh onions and shallots | 0703 | 0% (exempt) |
| Fresh garlic | 0703 | 0% (exempt) |
| Fresh potatoes | 0701 | 0% (exempt) |
| All other fresh vegetables | 0701-0714 | 0% (exempt) |
| Dried/processed onion | 0712 | 5% GST |
| Frozen vegetables (packaged) | 0710 | 5% GST |
| Dried leguminous vegetables (pulses) | 0713 | 0% (exempt - raw) |
Chapter 8 — Fruits (Fresh and Processed)
| Product | HSN Code | GST Rate |
|---|---|---|
| Fresh mangoes | 0804 | 0% (exempt) |
| Fresh bananas | 0803 | 0% (exempt) |
| Fresh grapes | 0806 | 0% (exempt) |
| Fresh citrus fruits | 0805 | 0% (exempt) |
| All fresh fruits | 0801-0814 | 0% (exempt) |
| Dried dates | 0804 10 | 0% (exempt) |
| Dried raisins | 0806 20 | 5% GST |
| Dried cashew nuts | 0801 31 | 5% GST |
| Dried almonds | 0802 11/12 | 12% GST |
| Dried walnuts | 0802 31/32 | 12% GST |
Chapter 4 — Dairy Products
| Product | HSN Code | GST Rate |
| Fresh milk (pasteurized, UHT) | 0401 | 0% (exempt) |
| Skimmed milk powder | 0402 10 | 5% GST |
| Whole milk powder | 0402 21 | 5% GST |
| Butter | 0405 | 12% GST |
| Cheese | 0406 | 12% GST |
| Curd (packaged, branded) | 0403 | 5% GST |
| Ghee | 0405 90 | 5% GST |
| Paneer (packaged) | 0406 | 12% GST |
| Ice cream | 2105 | 18% GST |
Chapter 17 — Sugar and Confectionery
| Product | HSN Code | GST Rate |
|---|---|---|
| Sugar (refined) | 1701 | 5% GST |
| Raw sugar (khandsari) | 1701 | 5% GST |
| Jaggery (gur) | 1701 | 5% GST |
| Glucose and dextrose | 1702 | 18% GST |
| Chocolate and cocoa preparations | 1806 | 18% GST |
Chapter 19 — Processed Cereals and Bakery
| Product | HSN Code | GST Rate |
| Bread (packaged) | 1905 40 | 0% (exempt) |
| Biscuits (MRP ≤₹100/kg) | 1905 31 | 5% GST |
| Biscuits (MRP >₹100/kg) | 1905 31 | 12% GST |
| Instant noodles (Maggi etc.) | 1902 | 12% GST |
| Pasta and macaroni | 1902 | 12% GST |
| Breakfast cereals | 1904 | 18% GST |
For kirana store owners managing multi-rate food products, read our guide on billing software for kirana store India.
Chapter 20 — Preserved and Processed Vegetables/Fruits
| Product | HSN Code | GST Rate |
|---|---|---|
| Tomato ketchup and sauces | 2103 | 12% GST |
| Fruit jams and preserves | 2007 | 12% GST |
| Packaged fruit juices | 2009 | 12% GST |
| Pickles (mango, lime, mixed) | 2001-2001 | 12% GST |
HSN Codes for Textile and Cloth Trading
Complete HSN Reference for Textile Traders
India's textile trade — from raw cotton at the ginning level to finished fabrics at retail cloth shops — spans multiple HSN chapters. Understanding which chapter applies to which stage of the textile supply chain is essential.
Chapter 52 — Cotton Fabric (Most Common for Cloth Merchants)
| Product | HSN Code | GST Rate |
| Woven cotton fabric (≥85% cotton, ≤200g/m²) | 5208 | 5% GST |
| Woven cotton fabric (≥85% cotton, >200g/m²) | 5209 | 5% GST |
| Woven cotton fabric (<85% cotton, ≤200g/m²) | 5210 | 5% GST |
| Woven cotton fabric (<85% cotton, >200g/m²) | 5211 | 5% GST |
| Cotton yarn (not retail sewing thread) | 5205-5207 | 5% GST |
| Raw cotton (kappas/ginned) | 5201-5202 | 0% (exempt) |
| Cotton waste | 5202 | 0% (exempt) |
Chapter 50 — Silk Fabric
| Product | HSN Code | GST Rate |
|---|---|---|
| Raw silk (not thrown) | 5002 | 0% (exempt) |
| Silk yarn | 5004-5006 | 5% GST |
| Woven silk fabric | 5007 | 5% GST |
| Woven silk fabric (Banarasi, Kanjivaram, etc.) | 5007 | 5% GST |
Chapter 54-55 — Synthetic and Man-Made Fibres
| Product | HSN Code | GST Rate |
| Polyester filament yarn (PFY) | 5402 | 18% GST |
| Nylon filament yarn | 5402 | 18% GST |
| Polyester staple fibre | 5503 | 18% GST |
| Woven polyester fabric | 5407 | 5% GST |
| Woven nylon fabric | 5407 | 5% GST |
| Viscose/rayon woven fabric | 5408 | 5% GST |
| Georgette (woven fabric) | 5407 | 5% GST |
| Chiffon fabric | 5407 | 5% GST |
Chapter 56-60 — Special Fabrics
| Product | HSN Code | GST Rate |
| Velvet and chenille fabric | 5801 | 12% GST |
| Corduroy fabric | 5801 | 12% GST |
| Terry towelling fabric | 5802 | 12% GST |
| Knitted fabric (general) | 6001-6006 | 5% GST |
| Lace and embroidery | 5810 | 12% GST |
Chapter 62-63 — Readymade Garments and Made-Ups
| Product | HSN Code | GST Rate |
| Men's/boys' suits, jackets, trousers (MRP ≤₹1,000) | 6201-6211 | 5% GST |
| Men's/boys' garments (MRP >₹1,000) | 6201-6211 | 12% GST |
| Women's/girls' garments (MRP ≤₹1,000) | 6204-6211 | 5% GST |
| Women's/girls' garments (MRP >₹1,000) | 6204-6211 | 12% GST |
| Bed sheets and bedding (MRP ≤₹1,000) | 6302 | 5% GST |
| Bed sheets (MRP >₹1,000) | 6302 | 12% GST |
| Towels (MRP ≤₹1,000) | 6302 | 5% GST |
| Curtains (MRP ≤₹1,000) | 6303 | 5% GST |
For cloth merchants and textile traders, read our guide on POS software for cloth merchants India. For Ahmedabad's textile mills, read our guide on billing software for Ahmedabad textile mills.
Chapter 57 — Carpets and Floor Coverings
| Product | HSN Code | GST Rate |
|---|---|---|
| Hand-knotted carpets and rugs | 5701 | 5% GST |
| Woven carpets (not hand-knotted) | 5702 | 12% GST |
| Tufted carpets | 5703 | 12% GST |
| Jute floor coverings | 5702 | 12% GST |
Chapter 63 — Jute Products
| Product | HSN Code | GST Rate |
| Raw jute (unprocessed) | 5303 | 0% (exempt) |
| Jute yarn | 5307 | 5% GST |
| Jute fabric/sacking | 5310 | 5% GST |
| Jute bags and sacks | 6305 | 5% GST |
For Kolkata's jute trading community, read our guide on accounting software for Kolkata jute traders.
HSN Codes for Pharmaceutical Products
Complete HSN Reference for Pharma Traders
Pharmaceutical trading is one of the most HSN-sensitive businesses — with specific codes for different formulations, and GST rates that vary significantly based on the medication type and intended use.
Chapter 29 — Basic Pharmaceutical Chemicals
| Product | HSN Code | GST Rate |
|---|---|---|
| Organic chemicals (basic pharma compounds) | 2901-2942 | 18% GST |
| Acetylsalicylic acid (aspirin) API | 2918 23 | 18% GST |
Chapter 30 — Pharmaceutical Formulations (Most Common)
| Product | HSN Code | GST Rate |
| Medicaments (for retail sale) — general | 3004 | 12% GST |
| Life-saving drugs (specifically notified) | 3004 | 5% GST |
| Vaccines for human use | 3002 20 | 5% GST |
| Blood and related products | 3002 | 5% GST |
| Diagnostic reagents (for retail) | 3822 | 12% GST |
| Surgical dressings (adhesive/medicated) | 3005 | 12% GST |
| Medicated cotton, gauze, bandages | 3005 90 | 12% GST |
Important Note: Life-saving drugs under specific CBIC notifications attract 5% GST. Most other medicaments in packaged form for retail are at 12% GST. Always verify the specific notification for specific molecules.
For pharma distributors, read our comprehensive guide on accounting software for pharma distributors India. For Hyderabad's pharma cluster, read our guide on GST software for Hyderabad pharma companies.
Chapter 90 — Medical Devices and Instruments
| Product | HSN Code | GST Rate |
|---|---|---|
| X-ray equipment | 9022 | 12% GST |
| Surgical instruments and apparatus | 9018 | 12% GST |
| Patient monitors | 9018 | 12% GST |
| Blood glucose meters | 9018 19 | 12% GST |
| Syringes (with or without needles) | 9018 31 | 12% GST |
| Needles and cannulas | 9018 32 | 12% GST |
| Stents (coronary) | 9021 90 | 0% (exempt) |
| Wheelchairs and similar vehicles | 8713 | 5% GST |
| Hearing aids | 9021 40 | 5% GST |
| Contact lenses | 9001 30 | 12% GST |
| Spectacle lenses | 9001 50 | 12% GST |
For medical device distributors, read our guide on ERP for medical device companies India.
HSN Codes for FMCG and Consumer Goods
Complete HSN Reference for FMCG Distributors
FMCG distribution is one of the highest-volume, highest-HSN-complexity businesses in India. A typical FMCG distributor handles products across 5-6 different GST rate categories — making correct HSN coding essential for accurate billing.
Chapter 33 — Personal Care and Cosmetics
| Product | HSN Code | GST Rate |
| Shampoo | 3305 10 | 18% GST |
| Hair oil (coconut, amla, argan) | 3305 90 | 18% GST |
| Hair dyes | 3305 90 | 18% GST |
| Toothpaste | 3306 10 | 12% GST |
| Mouthwash | 3306 | 18% GST |
| Skin cream and moisturizer | 3304 | 18% GST |
| Face powder | 3304 91 | 18% GST |
| Lipstick and lip care | 3304 10 | 18% GST |
| Perfume and toilet water | 3303 | 18% GST |
| Deodorant and antiperspirant | 3307 20 | 18% GST |
| Soap (body wash, bath soap) | 3401 11 | 18% GST |
| Shaving preparations | 3307 10 | 18% GST |
Chapter 34 — Household Cleaning Products
| Product | HSN Code | GST Rate |
| Detergent powder/liquid (washing) | 3402 20 | 18% GST |
| Dishwashing bars and liquid | 3402 | 18% GST |
| Toilet/bathroom cleaner (Harpic, Domex) | 3402 | 18% GST |
| Floor cleaner (Lizol, Colin) | 3402 | 18% GST |
| Phenyl | 3808 | 18% GST |
Chapter 21 — Beverages and Food Products
| Product | HSN Code | GST Rate |
| Packaged tea (all brands) | 0902 | 5% GST |
| Instant coffee (Nescafé, Bru) | 2101 11 | 18% GST |
| Filter/roasted coffee | 0901 | 5% GST |
| Packaged drinking water (<20L bottle) | 2201 | 18% GST |
| Packaged drinking water (>20L can) | 2201 | 12% GST |
| Mineral water | 2201 | 18% GST |
| Aerated beverages (Pepsi, Coke) | 2202 | 28% GST + 12% cess |
| Fruit juices (Real, Tropicana) | 2009 | 12% GST |
| Milk-based drinks (Horlicks, Bournvita) | 1901 | 18% GST |
Chapter 38 — Household Chemicals and Repellents
| Product | HSN Code | GST Rate |
| Mosquito repellent (Good Knight, All-Out) | 3808 91 | 18% GST |
| Cockroach repellent spray | 3808 91 | 18% GST |
| Rat poison | 3808 | 18% GST |
| Room freshener (spray, gel) | 3307 49 | 18% GST |
| Agarbatti/incense sticks | 3307 | 12% GST |
For FMCG distributors, read our guide on GST software for FMCG distributors India.
Chapter 48 — Stationery and Paper Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Exercise books and notebooks | 4820 | 12% GST |
| Printing/writing paper | 4802 | 12% GST |
| Envelopes and letter pads | 4817 | 18% GST |
| Pens and writing instruments | 9608 | 12% GST |
| Pencils | 9609 | 12% GST |
| Staplers and punching machines | 8472 | 18% GST |
HSN Codes for Auto Parts and Accessories
Complete HSN Reference for Auto Parts Dealers
Auto parts trading involves some of the highest GST rates in the trading sector — 18% and 28% depending on the component type. Correct HSN coding is essential for auto parts dealers.
Chapter 87 — Vehicles and Vehicle Parts
| Product | HSN Code | GST Rate |
|---|---|---|
| Cars (petrol ≤1200cc) | 8703 21 | 28% + 1% cess |
| Cars (diesel ≤1500cc) | 8703 22 | 28% + 3% cess |
| Motorcycles (engine >350cc) | 8711 | 28% + 3% cess |
| Motorcycles (engine ≤350cc) | 8711 | 28% + 2% cess |
| Three-wheelers (for transport) | 8703 | 28% + variable cess |
| Tractors (agricultural) | 8701 | 12% GST |
| Auto parts/accessories (general) | 8714 | 28% GST |
Chapter 84 — Engine Parts and Mechanical Components
| Product | HSN Code | GST Rate |
|---|---|---|
| Engine parts (pistons, rings, valves) | 8409 | 18% GST |
| Filters (oil, air, fuel) | 8421 | 18% GST |
| Clutch and clutch parts | 8708 93 | 28% GST |
| Gearbox and parts | 8708 40 | 28% GST |
| Brakes and servo-brakes | 8708 30 | 28% GST |
| Suspension shock absorbers | 8708 80 | 28% GST |
| Radiators | 8708 91 | 28% GST |
Chapter 40 — Tyres and Rubber Products
| Product | HSN Code | GST Rate |
|---|---|---|
| New pneumatic tyres (car, truck) | 4011 | 28% GST |
| New pneumatic tyres (motorcycle) | 4011 40 | 28% GST |
| New pneumatic tyres (agricultural) | 4011 70 | 18% GST |
| Inner tubes (rubber) | 4013 | 12% GST |
| Retreaded tyres | 4012 | 18% GST |
Chapter 85 — Electrical Auto Components
| Product | HSN Code | GST Rate |
|---|---|---|
| Lead-acid batteries (for vehicles) | 8507 10 | 28% GST |
| Lithium-ion batteries | 8507 60 | 18% GST |
| Spark plugs | 8511 10 | 18% GST |
| Electric motors (for vehicles) | 8501 | 18% GST |
| Alternators and generators | 8511 50 | 18% GST |
| Headlamps and lighting | 8512 20 | 18% GST |
| Wiring harnesses | 8544 | 18% GST |
For auto parts dealers, read our guide on billing software for auto parts dealers India. For Chennai's automotive ecosystem, read our guide on ERP for Chennai auto parts distributors.
HSN Codes for Electronic Products
Complete HSN Reference for Electronics Traders
Chapter 85 — Electronic Equipment
| Product | HSN Code | GST Rate |
|---|---|---|
| Mobile phones (smartphones) | 8517 12 | 12% GST |
| Telephone sets | 8517 11 | 12% GST |
| Laptops and notebooks | 8471 30 | 18% GST |
| Desktop computers | 8471 41 | 18% GST |
| Tablets | 8471 30 | 18% GST |
| Computer monitors | 8528 52 | 18% GST |
| Printers | 8443 32 | 18% GST |
| Scanners | 8471 60 | 18% GST |
| Keyboards and mouse | 8471 60 | 18% GST |
| Pen drives (USB flash drives) | 8471 70 | 18% GST |
| External hard drives | 8471 70 | 18% GST |
| Headphones and earphones | 8518 30 | 18% GST |
| Speakers | 8518 22 | 18% GST |
| Television sets | 8528 72 | 28% GST |
| Refrigerators | 8418 | 18% GST |
| Air conditioners | 8415 | 28% GST |
| Washing machines | 8450 | 18% GST |
| Microwave ovens | 8516 50 | 18% GST |
| Electric fans | 8414 51 | 18% GST |
| Vacuum cleaners | 8508 | 18% GST |
| Water purifiers | 8421 21 | 18% GST |
| Solar panels | 8541 40 | 12% GST |
| Power banks | 8507 60 | 18% GST |
| CCTV cameras | 8525 80 | 18% GST |
| Mobile phone chargers | 8504 40 | 18% GST |
HSN Codes for Chemical Products
Complete HSN Reference for Chemical Traders
Chapter 28 — Industrial Chemicals
| Product | HSN Code | GST Rate |
|---|---|---|
| Industrial chemicals (general) | 2801-2853 | 18% GST |
| Sodium hydroxide (caustic soda) | 2815 | 18% GST |
| Hydrochloric acid | 2806 10 | 18% GST |
| Sulphuric acid | 2807 | 18% GST |
| Nitric acid | 2808 | 18% GST |
| Hydrogen peroxide | 2847 | 18% GST |
Chapter 31 — Fertilizers
| Product | HSN Code | GST Rate |
|---|---|---|
| Urea (fertilizer grade) | 3102 10 | 0% (exempt) |
| Diammonium phosphate (DAP) | 3105 | 0% (exempt) |
| Muriate of potash (MOP) | 3104 20 | 0% (exempt) |
| NPK fertilizers (notified) | 3105 | 0% (exempt) |
| Organic manure | 3101 | 0% (exempt) |
Chapter 38 — Agricultural Chemicals
| Product | HSN Code | GST Rate |
|---|---|---|
| Agricultural pesticides/insecticides | 3808 | 5% GST |
| Herbicides and weedicides | 3808 93 | 5% GST |
| Fungicides (agricultural use) | 3808 92 | 5% GST |
| Seeds for agricultural use | 1209 | 0% (exempt) |
Chapter 32-39 — Paints, Plastics, Rubber
| Product | HSN Code | GST Rate |
|---|---|---|
| Paints and varnishes | 3208-3210 | 18% GST |
| Synthetic resins and plastics | 3901-3914 | 18% GST |
| Rubber products | 4001-4017 | 18% GST |
| PVC pipes and fittings | 3917 | 18% GST |
For chemical manufacturers and traders, read our guide on billing software for chemical manufacturers India.
HSN Codes for Construction Materials
Complete HSN Reference for Building Material Traders
Chapter 25-27 — Basic Construction Materials
| Product | HSN Code | GST Rate |
|---|---|---|
| Portland cement | 2523 | 28% GST |
| White cement | 2523 21 | 28% GST |
| Sand (natural, not processed) | 2505 | 0% (exempt) |
| Gravel and crushed stone | 2517 | 5% GST |
| Marble and travertine | 2515 | 12% GST |
| Granite (unworked/rough) | 2516 | 5% GST |
| Granite slabs (cut/polished) | 6802 | 18% GST |
| Coal (natural) | 2701 | 5% GST |
Chapter 68-70 — Ceramic and Glass Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Ceramic floor tiles | 6907 | 18% GST |
| Ceramic wall tiles | 6908 | 18% GST |
| Sanitaryware (wash basins, WC) | 6910 | 18% GST |
| Float glass | 7005 | 18% GST |
| Safety glass (tempered) | 7007 | 18% GST |
| Glass mirrors | 7009 | 18% GST |
Chapter 72-73 — Iron, Steel, and Metal Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Pig iron | 7201 | 18% GST |
| Flat-rolled steel products | 7208-7211 | 18% GST |
| Steel bars and rods (TMT) | 7213-7214 | 18% GST |
| Steel pipes and tubes | 7304-7306 | 18% GST |
| Wire rods (steel) | 7213 | 18% GST |
| MS angles and sections | 7216 | 18% GST |
Chapter 69 — Bricks and Construction Ceramics
| Product | HSN Code | GST Rate |
|---|---|---|
| Building bricks (fly ash, clay) | 6901 | 5% GST |
| Roofing tiles | 6905 | 5% GST |
| Refractory bricks | 6902 | 18% GST |
For construction company operations and billing, read our guide on accounting software for construction companies India.
HSN Codes for Jewellery and Precious Metals
Complete HSN Reference for Jewellery Traders
Chapter 71 — Precious Metals and Jewellery
| Product | HSN Code | GST Rate |
|---|---|---|
| Gold (bars, coins) | 7108 | 3% GST |
| Gold jewellery | 7113 19 | 3% GST |
| Silver (bars, coins) | 7106 | 3% GST |
| Silver jewellery | 7113 11 | 3% GST |
| Platinum jewellery | 7113 19 | 3% GST |
| Diamond (unworked, rough) | 7102 21 | 0.25% GST |
| Diamond (cut and polished) | 7102 31 | 1.5% GST |
| Precious/semi-precious stones (unworked) | 7103 | 0.25% GST |
| Precious stones (worked) | 7103 | 1.5% GST |
| Imitation jewellery | 7117 | 3% GST |
| Pearl (natural/cultured) | 7101 | 1.5% GST |
For Surat's diamond trading community, read our guide on GST software for Surat diamond traders.
HSN Codes for Other Common Trading Products
Additional HSN Reference for Diverse Traders
Chapter 9 — Coffee, Tea, Spices
| Product | HSN Code | GST Rate |
|---|---|---|
| Raw/unprocessed spices (whole) | 0904-0910 | 0% (exempt) |
| Processed/ground spices (branded) | 0904-0910 | 5% GST |
| Turmeric (whole/dried raw) | 0910 30 | 0% (exempt) |
| Turmeric powder (branded) | 0910 30 | 5% GST |
| Pepper (whole) | 0904 | 0% (exempt) |
| Cardamom (whole, raw) | 0908 31 | 0% (exempt) |
For mandi traders dealing in spices and agricultural commodities, read our guide on GST software for mandi traders.
Chapter 12 — Oilseeds
| Product | HSN Code | GST Rate |
|---|---|---|
| Groundnuts/peanuts (raw) | 1202 | 0% (exempt) |
| Soybean (raw) | 1201 | 0% (exempt) |
| Mustard seed (raw) | 1205 | 0% (exempt) |
| Sunflower seed (raw) | 1206 | 0% (exempt) |
| Sesame seed (raw) | 1207 40 | 0% (exempt) |
| Coconut (raw, fresh) | 0801 11 | 0% (exempt) |
| Copra (dried coconut) | 1203 | 0% (exempt) |
Chapter 15 — Edible Oils
| Product | HSN Code | GST Rate |
|---|---|---|
| Groundnut oil (refined) | 1508 | 5% GST |
| Mustard oil (refined) | 1514 | 5% GST |
| Soybean oil (refined) | 1507 | 5% GST |
| Palm oil (refined) | 1511 | 5% GST |
| Sunflower oil (refined) | 1512 | 5% GST |
| Rice bran oil | 1515 | 5% GST |
| Coconut oil | 1513 11 | 5% GST |
Chapter 64 — Footwear
| Product | HSN Code | GST Rate |
|---|---|---|
| Footwear (MRP ≤₹1,000) | 6401-6405 | 5% GST |
| Footwear (MRP >₹1,000) | 6401-6405 | 18% GST |
| Rubber slippers/hawai chappals | 6402 91 | 5% GST |
Chapter 94 — Furniture
| Product | HSN Code | GST Rate |
|---|---|---|
| Wooden furniture | 9403 30-40 | 18% GST |
| Metal furniture | 9403 10-20 | 18% GST |
| Plastic furniture | 9403 70 | 18% GST |
| Mattresses | 9404 21 | 18% GST |
| Pillows and cushions | 9404 90 | 12% GST |
Chapter 39 — Plastic Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Plastic bags and containers | 3923 | 18% GST |
| Plastic pipes | 3917 | 18% GST |
| Plastic household articles | 3924 | 18% GST |
| Disposable plastic items | 3922-3926 | 18% GST |
Chapter 44 — Wood and Wood Products
| Product | HSN Code | GST Rate |
|---|---|---|
| Plywood | 4412 | 18% GST |
| Particle board/MDF | 4410-4411 | 18% GST |
| Timber/sawn wood | 4407 | 12% GST |
| Wood veneer | 4408 | 12% GST |
HSN Code Mandatory Reporting in GSTR-1
How HSN Codes Are Reported in GST Returns
Table 12 of GSTR-1 — HSN Summary
Every GSTR-1 must include an HSN-wise summary in Table 12. This table shows:
- HSN code
- Description of goods
- Unit of measurement (UQC — Unit Quantity Code)
- Total quantity
- Total taxable value
- Total tax (CGST, SGST, IGST, cess) at each HSN code
For businesses with multiple products at different HSN codes — Table 12 aggregates all invoices by HSN code for the filing period.
Mandatory HSN in Table 12 — Notification 59/2020
From October 2020, HSN summary in Table 12 is mandatory. From FY 2021-22:
- Turnover ≤ ₹5 crore: 4-digit HSN mandatory in Table 12
- Turnover > ₹5 crore: 6-digit HSN mandatory in Table 12
ERP Group's GST invoicing system automatically aggregates all invoice line items by HSN code and generates the Table 12 summary — eliminating the manual work of HSN-wise aggregation for GSTR-1 filing.
Unit Quantity Codes (UQC) — Mandatory with HSN
Alongside HSN codes, GSTR-1 Table 12 requires the Unit Quantity Code — the standard unit of measurement for each product:
| Unit | UQC Code |
|---|---|
| Numbers/pieces | NOS |
| Kilograms | KGS |
| Grams | GMS |
| Tonnes (Metric) | TON |
| Litres | LTR |
| Millilitres | MLT |
| Metres | MTR |
| Centimetres | CMT |
| Dozens | DOZ |
| Packs | PAC |
| Boxes | BOX |
| Cartons | CTN |
| Bags | BAG |
| Quintal | QTL |
ERP Group's product master includes UQC configuration for every product — automatically using the correct unit in GSTR-1 Table 12.
Common HSN Code Mistakes Indian Traders Make
The 8 Most Costly HSN Errors
Mistake 1 — Using Wrong Number of Digits
Using 2-digit chapter codes (e.g., "10" for cereals) on invoices when 4-digit or 6-digit is required. The invoice is technically non-compliant and may be rejected for e-invoice IRN generation.
Solution: ERP Group's product master enforces the minimum digit requirement based on your turnover configuration.
Mistake 2 — Applying Wrong GST Rate for the HSN Code
Using HSN code 5208 (cotton fabric, 5% GST) for velvet fabric which is HSN 5801 (12% GST). Resulting in undercharging GST on velvet — creating a liability that the trader must absorb.
Solution: ERP Group links GST rate to HSN code in the product master — wrong rate cannot be applied to a correctly coded product.
Mistake 3 — Using Generic Codes for Specific Products
Using HSN 9999 or similar generic codes when a specific applicable code exists. Tax authorities increasingly scrutinize generic codes.
Solution: Use ERP Group's HSN/SAC Finder → to search for the specific applicable code.
Mistake 4 — Applying Exempt HSN to Taxable Products
Raw wheat (HSN 1001) is exempt. Branded packaged wheat flour (branded atta) is HSN 1101 at 5% GST. A trader who uses 1001 for branded atta is applying an exempt code to a taxable product — not collecting GST they should collect and not including output GST in GSTR-3B.
Mistake 5 — Not Using UQC Correctly in Table 12
Reporting "NOS" (numbers) for fabric sold in metres — creating inconsistency between the UQC and the quantity reported.
Mistake 6 — Inconsistent HSN Across Different Invoices for Same Product
Using HSN 3004 on some invoices and HSN 3006 on others for the same pharmaceutical product. Table 12 aggregation becomes inconsistent and may trigger scrutiny.
Mistake 7 — Missing HSN Summary in Table 12
Some businesses file GSTR-1 without Table 12 HSN summary — making the return incomplete and potentially triggering notices.
Mistake 8 — HSN Not Matching Between Purchase Invoice and GSTR-2B
If your supplier uses a different HSN code for the same product than you use on your sales invoices — GSTR-2B shows a different HSN than your purchase register. While this does not affect ITC eligibility directly, it can cause reconciliation complications.
How ERP Group Automates HSN Code Management
From Manual HSN Lookup to Automatic Compliance
Managing HSN codes manually — looking up each product code in the HSN schedule, manually entering it on every invoice, ensuring the correct GST rate is applied — is both time-consuming and error-prone for any business with a large product catalogue.
ERP Group eliminates manual HSN management through system-level automation.
ERP Group's HSN Management Architecture
Product Master with HSN Configuration
Every product in ERP Group's catalogue is configured with:
- The correct HSN code (at the required digit level)
- The applicable GST rate (automatically linked to HSN)
- Unit of measurement (UQC for GSTR-1 Table 12)
Once configured, this HSN-rate-UQC combination applies to every invoice line where that product appears — zero manual selection, zero rate errors.
Automatic HSN on Every Invoice
When a billing staff member selects a product in ERP Group's billing interface — the HSN code, GST rate, and UQC are automatically populated from the product master. No manual HSN entry at billing time. No rate selection required.
A textile trader billing cotton poplin gets 5208 / 5% automatically. A pharma distributor billing a medicine gets 3004 / 12% automatically. A kirana store billing packaged drinking water gets 2201 / 18% automatically.
ERP Group's GST invoicing system enforces this automated HSN application — ensuring every invoice is HSN-compliant from the moment it is generated.
Automatic Table 12 HSN Summary for GSTR-1
ERP Group aggregates all invoice line items by HSN code throughout the filing period — automatically building the Table 12 HSN summary. When GSTR-1 is generated at month-end or quarter-end, Table 12 is complete and accurate without any manual aggregation work.
E-Invoice with Correct HSN
For businesses above ₹5 crore generating e-invoices (IRN through IRP API) — ERP Group includes the correct 6-digit HSN in the JSON payload submitted to the IRP. Incorrect HSN codes would cause e-invoice generation failure — ERP Group's validated product master prevents this.
HSN Mismatch Alert in GSTR-2B Reconciliation
ERP Group's automatic GSTR-2B reconciliation (monthly download through GSTN API) can flag when a supplier's HSN code for a product differs from your product master's HSN code — alerting you to potential misclassification by either party.
Free HSN Finder Tool for Traders
ERP Group's Free HSN/SAC Finder → is a searchable database of all HSN codes — allowing traders to:
- Search by product name or description
- Search by HSN code number
- See the applicable GST rate for each HSN code
- View the HSN hierarchy (chapter, heading, subheading)
Use this tool to verify HSN codes before configuring your product master in ERP Group.
The Complete ERP Group Platform for Trading Business Tax Compliance
| Compliance Task | ERP Group Solution |
|---|---|
| HSN code for every product | HSN/SAC Finder + product master configuration |
| Automatic HSN on invoices | GST Invoicing System — zero manual entry |
| GSTR-1 Table 12 auto-generation | Automatic HSN-wise aggregation |
| E-invoice with correct HSN | Certified IRP API with validated HSN |
| GSTR-2B ITC reconciliation | Accounting Software — monthly auto-download |
| Income tax turnover from GST records | GST-reconcilable income for ITR |
| Inventory by product/HSN | Warehouse Management System |
| Counter billing with HSN | POS Software — all sales HSN-coded |
| Customer outstanding management | CRM Software |
| Staff payroll and PF compliance | HR & Payroll Software |
| Income tax with correct turnover | Income Tax Calculator |
| TDS on business payments | TDS Calculator |
| Business investment ROI | ROI Calculator |
CA Partner Program — For Accountants Supporting Trading Businesses
ERP Group's CA Partner Program → enables CAs to access client ERP Group accounts remotely — reviewing HSN configurations, verifying GSTR-1 Table 12 consistency, and conducting GST audits without physical office visits.
For wholesale market traders at large scale, read our guide on GST billing for wholesale market traders.
Conclusion — Correct HSN Codes are the Foundation of GST Compliance for Traders
For every Indian trading business — from the smallest kirana store to the largest wholesale distributor — correct HSN code classification is the foundation on which GST compliance is built. The correct HSN code determines the correct GST rate. The correct rate generates the correct output tax. The correct output tax appears in GSTR-1. The correct GSTR-1 enables buyers to claim correct ITC. The complete chain of GST compliance starts with one thing: getting the HSN code right for every product.
The comprehensive HSN reference in this guide covers the most common product categories for Indian traders — food and agriculture, textiles, pharmaceuticals, FMCG, auto parts, electronics, chemicals, construction materials, and jewellery. For any product not covered here, ERP Group's Free HSN/SAC Finder → provides instant searchable access to the complete HSN database.
ERP Group's GST invoicing system — with product master HSN configuration, automatic rate application, GSTR-1 Table 12 auto-generation, and e-invoice IRP API integration — eliminates manual HSN management from your daily billing workflow. Connected to accounting software for complete financial management, warehouse management system for inventory, POS software for retail billing, CRM software for customer management, and HR & Payroll software for staff compliance — ERP Group provides the complete trading business management platform.
Use ERP Group's Free HSN/SAC Finder → to find the correct HSN code for your products — instantly and free.
Book Your Free Demo — HSN-Automated GST Billing for Your Trading Business
👉 Book a Free Demo → — See ERP Group's automatic HSN billing for your specific trading business.
👉 Use Free HSN/SAC Finder → — Find HSN codes for all your products instantly. Free and complete.
Related Tools and Guides for Traders
- 🔧 HSN/SAC Finder → — Complete HSN code search tool
- 🔧 Income Tax Calculator → — Business income tax computation
- 🔧 TDS Calculator → — TDS on trading payments
- 🔧 Salary Calculator → — Employee salary and tax
- 🔧 ROI Calculator → — Business investment returns
- 📄 GST Billing for Wholesale Market Traders — Complete Guide
- 📄 GST Software for FMCG Distributors India — Complete Guide
- 📄 Billing Software for Kirana Store India — Complete Guide
- 📄 Accounting Software for Pharma Distributors India — Complete Guide
- 📄 GST Software for Mandi Traders — Complete Guide
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