HSN / SAC Code Finder
Instantly search HSN codes for goods and SAC codes for services. Get correct GST rates, chapter details and compliance information — free, no login required.
What Are HSN & SAC Codes Under GST?
Understanding HSN and SAC codes is essential for every GST-registered business in India.
HSN Code — For Goods
HSN stands for Harmonized System of Nomenclature. It is a globally accepted 6-to-8 digit code used to classify physical goods for taxation and trade. Developed by the World Customs Organization (WCO) in 1988, over 200 countries use it.
- Covers Chapters 01 to 98 of the GST tariff
- India uses 8-digit HSN for precise classification
- First 6 digits are international; last 2 are India-specific
- Used in GSTR-1, e-invoices, and e-way bills
Example: Rice → HSN 1006 | Mobile Phone → HSN 8517 | Cotton Yarn → HSN 5205
SAC Code — For Services
SAC stands for Services Accounting Code. It is a 6-digit code used under Indian GST to classify and identify services. Maintained by CBIC, all SAC codes always start with the digits "99".
- Covers Chapter 99 — all services under GST
- Always 6 digits, always starts with "99"
- Next 2 digits = service category type
- Last 2 digits = specific service sub-type
Example: IT Software → SAC 998313 | Restaurant → SAC 996331 | Consulting → SAC 998311
HSN vs SAC — Key Differences at a Glance
| Factor | HSN Code | SAC Code |
|---|---|---|
| Full Form | Harmonized System of Nomenclature | Services Accounting Code |
| Used For | Classification of GOODS / Products | Classification of SERVICES |
| Digits | 6 digits (international) / 8 digits (India) | Always 6 digits |
| Starting Digits | Varies by chapter (01 to 98) | Always starts with "99" |
| Governing Body | World Customs Organization (WCO) | CBIC, Government of India |
| Chapters | 21 Sections, 98 Chapters | Chapter 99 only |
| Mandatory From | April 1, 2021 (CGST Notification 78/2020) | April 1, 2021 (same notification) |
| Example | Rice = 1006, Gold Jewellery = 7113 | IT Services = 998313, Legal = 998212 |
How HSN Codes Are Structured — 2, 4, 6 & 8 Digits Explained
HSN codes follow a hierarchical structure. More digits = more specific classification.
04
2-Digit
Identifies the broad Chapter. E.g. Chapter 04 = Dairy Products. 21 Sections, 99 Chapters total.
0403
4-Digit
Identifies the Heading. E.g. 0403 = Buttermilk, Curdled Milk & Cream, Yogurt.
040310
6-Digit
Identifies the Sub-heading. 6-digit codes are the international standard used in 200+ countries.
04031000
8-Digit
India-specific Tariff Item. Last 2 digits are unique to India — required for import/export documentation.
Mandatory HSN Code Digits on GST Invoices — CGST Notification 78/2020
| Annual Aggregate Turnover (AATO) | B2B Invoices | B2C Invoices | Import / Export | Effective From |
|---|---|---|---|---|
| Up to ₹5 Crore | 4-Digit HSN | Optional | 8-Digit | 1st April 2021 |
| Above ₹5 Crore | 6-Digit HSN | 6-Digit HSN | 8-Digit | 1st April 2021 |
| Composition Taxpayers | 4-Digit HSN | Optional | 8-Digit | 1st April 2021 |
Important: A GST invoice without a valid HSN/SAC code is considered non-compliant and can be rejected. Buyers may also lose Input Tax Credit (ITC) eligibility.
Why Correct HSN / SAC Codes Are Critical for Your Business
Using wrong HSN or SAC codes on invoices can create serious compliance problems. Here's what's at stake.
Wrong Tax Rate Applied
Each HSN code maps to a specific GST rate. An incorrect code means you may charge 12% when the correct rate is 18% — creating tax liability and interest for your business.
GSTR-1 Filing Rejected
GST portal validates HSN codes during return filing. Invalid or missing codes cause GSTR-1 rejection, leading to late fees and compliance penalties.
Buyer Loses ITC
When you use wrong HSN codes, your buyer's Input Tax Credit (ITC) claim can be blocked or disallowed — damaging your business relationships.
E-Invoice & E-Way Bill
E-invoicing and e-way bill generation on the government portal require valid HSN codes. Wrong codes cause generation failures and supply chain delays.
GST Notices & Audits
Consistent HSN mismatches attract scrutiny from GST authorities. Businesses can receive show cause notices, audits, and assessments.
Export Benefits Blocked
For exporters, wrong HSN codes on customs documents can block refund of IGST paid on exports and cause customs clearance delays.
Most Searched HSN & SAC Codes in India 2025–26
Quick reference for commonly used codes by Indian MSMEs, traders, and service providers.
Popular HSN Codes — Goods
| HSN Code | Description | GST Rate |
|---|---|---|
| 1006 | Rice (all varieties) | 5% |
| 1001 | Wheat & Meslin | 5% |
| 0901 | Coffee, Roasted/Unroasted | 5% |
| 5205 | Cotton Yarn (single) | 5% |
| 6109 | T-Shirts & Vests (Cotton) | 5% |
| 7113 | Gold & Silver Jewellery | 3% |
| 8517 | Mobile Phones & Smartphones | 18% |
| 8471 | Laptops, Computers & Tablets | 18% |
| 2710 | Petroleum Oils & Products | 18% |
| 3004 | Pharmaceutical Medicines | 5% |
| 2523 | Portland Cement | 18% |
| 8703 | Motor Cars & Passenger Vehicles | 18% |
Popular SAC Codes — Services
| HSN Code | Description | GST Rate |
|---|---|---|
| 998311 | Management Consulting Services | 18% |
| 998313 | Tax Consultancy & CA Services | 18% |
| 998314 | Auditing & Accounting Services | 18% |
| 998431 | IT Software Development | 18% |
| 998439 | IT Consulting & Support | 18% |
| 996331 | Restaurant & Food Services | 5% |
| 9954 | Construction Services | 5% |
| 996412 | Road Transport (Goods) | 5% |
| 997212 | Rental of Immovable Property | 18% |
| 999520 | Health & Life Insurance (Individual) | 0% |
| 9992 | Education Services | 0% |
| 9993 | Human Health & Social Care | 0% |
Frequently Asked Questions
Everything you need to know about HSN and SAC codes in India.
• Annual turnover up to ₹5 crore → 4-digit HSN on B2B invoices (optional for B2C)
• Annual turnover above ₹5 crore → 6-digit HSN on all invoices
• Import/Export → Full 8-digit HSN mandatory
AATO (Annual Aggregate Turnover) includes all taxable, exempt, and export supplies under the same PAN.
HSN codes classify goods (Chapters 01–98), are 6–8 digits, and are internationally standardised. SAC codes classify services (Chapter 99), are always 6 digits, and always start with "99". Both are mandatory on GST invoices and in GSTR-1 filings.
1. Login to gst.gov.in
2. Go to Services → Registration → Amendment of Registration (Non-core fields)
3. Click on the Goods and Services tab
4. Search and select the relevant HSN by name or code
5. Save and submit using DSC or EVC
Alternatively, use ERP Group's GST software which auto-fills HSN/SAC codes in your invoices based on product master.
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