HSN & SAC finder.
Goods · Services · Rates.
Search any product or service to find its HSN (Harmonized System Nomenclature) or SAC (Services Accounting Code) and the applicable GST rate. Curated list of the most-used codes across IT, F&B, retail, and professional services.
| Code | Kind | Description | Category | GST |
|---|---|---|---|---|
| 998314 | SAC | Information technology (IT) design and development services — including SaaS, custom software development | IT & Software | 18% |
| 998313 | SAC | IT consulting and support services | IT & Software | 18% |
| 998315 | SAC | Hosting and IT infrastructure provisioning (cloud) | IT & Software | 18% |
| 998316 | SAC | IT infrastructure and network management services | IT & Software | 18% |
| 998361 | SAC | Advertising services | Marketing | 18% |
| 998365 | SAC | Sale of advertising space (print, electronic) — except internet | Marketing | 5% |
| 998391 | SAC | Specialty design services — including graphic, interior, fashion | Design | 18% |
| 998212 | SAC | Legal services — advocates, law firms, consultancy | Legal & Professional | 18% |
| 998222 | SAC | Accounting, auditing and bookkeeping services | Legal & Professional | 18% |
| 998231 | SAC | Tax consultancy services | Legal & Professional | 18% |
| 998311 | SAC | Management consulting services | Legal & Professional | 18% |
| 997331 | SAC | Renting of residential dwellings for use as residence | Real Estate | 0% |
| 997212 | SAC | Renting of commercial / industrial property | Real Estate | 18% |
| 997311 | SAC | Construction of residential apartments | Real Estate | 5% |
| 996331 | SAC | Restaurant services — not having alcohol license (composition scheme eligible) | Food & Hospitality | 5% |
| 996311 | SAC | Hotel accommodation — room tariff < ₹7,500/night | Food & Hospitality | 12% |
| 996311 | SAC | Hotel accommodation — room tariff ≥ ₹7,500/night | Food & Hospitality | 18% |
| 996601 | SAC | Passenger air transport services (economy) | Transport | 5% |
| 996601 | SAC | Passenger air transport services (business class) | Transport | 12% |
| 996511 | SAC | Road transport of goods | Transport | 5% |
| 997111 | SAC | Banking and financial services | Financial Services | 18% |
| 997120 | SAC | Insurance services — non-life | Financial Services | 18% |
| 996412 | SAC | Taxi services (radio taxi, app-based) | Transport | 5% |
| 999293 | SAC | Commercial training and coaching | Education | 18% |
| 999294 | SAC | Other education and training services n.e.c. | Education | 18% |
| 999331 | SAC | Healthcare services by clinical establishments | Healthcare | 0% |
| 999249 | SAC | Beauty and physical well-being services | Personal Care | 18% |
| 8517 | HSN | Mobile phones (smartphones) | Electronics | 18% |
| 8471 | HSN | Laptops, desktops, automatic data-processing machines | Electronics | 18% |
| 8528 | HSN | Monitors, TVs (up to 32 inch) | Electronics | 18% |
| 8528 | HSN | TVs (above 32 inch) | Electronics | 28% |
| 8504 | HSN | Power adapters, chargers, UPS | Electronics | 18% |
| 6109 | HSN | T-shirts, vests (≤ ₹1,000) | Apparel | 5% |
| 6109 | HSN | T-shirts, vests (> ₹1,000) | Apparel | 12% |
| 6403 | HSN | Footwear (≤ ₹1,000) | Apparel | 12% |
| 6403 | HSN | Footwear (> ₹1,000) | Apparel | 18% |
| 0401 | HSN | Fresh milk and cream (not concentrated) | Food | 0% |
| 1006 | HSN | Rice (other than pre-packaged and labelled) | Food | 0% |
| 1006 | HSN | Rice (pre-packaged and labelled) | Food | 5% |
| 2106 | HSN | Food preparations n.e.c. (packaged) | Food | 18% |
| 2202 | HSN | Aerated waters with sugar (sin tax) | Food | 28% |
| 2402 | HSN | Cigarettes, cigars (plus cess) | Sin goods | 28% |
| 4901 | HSN | Printed books | Publishing | 0% |
| 4911 | HSN | Other printed matter — leaflets, brochures | Publishing | 5% |
| 7113 | HSN | Articles of jewellery (gold, silver, platinum) | Jewellery | 3% |
| 9403 | HSN | Furniture — wooden, metal (general) | Furniture | 18% |
| 8703 | HSN | Motor cars — petrol/diesel (small) | Automobiles | 28% |
| 8703 | HSN | Motor cars — SUV / luxury | Automobiles | 28% |
| 3004 | HSN | Medicaments — packaged for retail (essential) | Pharma | 5% |
| 3004 | HSN | Medicaments — other (life-saving exempt or 5%) | Pharma | 12% |
Note:HSN is a 6-8 digit code for goods; SAC is a 6-digit code for services. Codes shown are commonly-used digests — the full corpus is 12,000+ entries with sub-classifications. For composite supplies, exempt categories, and rate notifications updated after each GST Council meeting, LexVio's Tax AI auto-classifies each line item on your invoice and flags rate mismatches.
Understanding HSN and SAC codes
HSN (Harmonised System of Nomenclature) and SAC (Services Accounting Code) are the classification system India uses to map every taxable supply to a GST rate. HSN covers goods — 6 digits globally, extended to 8 in India for customs and granular reporting. SAC covers services — 6 digits, all under chapter 99.
Every GST invoice must carry the HSN or SAC code. The number of digits required depends on your turnover. The code determines the GST rate, which determines the tax. Get it wrong and you face GSTR-1 mismatches, blocked ITC for your buyer, and scrutiny notices. This finder gives you the right starting point, with the GST rate baked in.
How many digits do I need?
- Turnover up to ₹5 crore — 4 digits on B2B invoices, optional for B2C.
- Turnover above ₹5 crore — 6 digits on all invoices, B2B and B2C.
- Exports — always 8 digits, tied to the Customs Tariff Act.
- Notified specified chemicals — always 8 digits regardless of turnover.
What this finder does not handle
- Customs HSN for imports/exports — use the ICEGATE portal for the 8-digit BCD/IGST rate.
- Composite supplies — bundled goods+services need a principal-supply test to classify.
- Job work classification — services rendered on others' goods have specific SACs under 9988.
- Advance Rulings — for binding classification on disputed products, file with the AAR.
Frequently asked
What's the difference between HSN and SAC?
HSN (Harmonised System of Nomenclature) is the global 6-digit classification for goods, used by 200+ countries. India extends it to 8 digits for granular product identification. SAC (Services Accounting Code) is India's 6-digit code for services, structured under chapter 99. Goods use HSN, services use SAC — both appear on GST invoices and GSTR-1 returns.
How many HSN digits do I need on my invoices?
Depends on your turnover. Under ₹5 crore — 4 digits (B2B mandatory, B2C optional). Above ₹5 crore — 6 digits mandatory on all invoices. Exports always need 8 digits. Specified chemicals always need 8 digits regardless of turnover. Wrong or short codes can trigger GSTR-1 mismatches and ITC denial for your customer.
Where do I find the official HSN list?
The CBIC publishes the official HSN/SAC schedule under each GST rate notification. The GST portal (gst.gov.in) has a searchable directory. The Customs Tariff Act provides the 8-digit classifications for imports/exports. Third-party lookups (including this one) are convenience tools — for binding classification on disputed products, file an Advance Ruling application.
Does the HSN code determine my GST rate?
Yes. The rate notification under each GST Council meeting maps HSN/SAC codes to rate slabs (0/0.1/3/5/12/18/28%). Mistake the code, mistake the rate — and the GSTN's auto-verification will flag the mismatch. If you're unsure between two codes with different rates, choose the higher rate or get an Advance Ruling.
What if my product or service isn't in the list?
Use the residuary code under each chapter — usually ending in 99 (e.g., 9999 for unclassified services). Better: file an Advance Ruling application with the Authority for Advance Ruling (AAR) in your state. The ruling is binding on you and the department for that specific product. For one-off ambiguity, a CA-issued classification opinion holds up better than a guess.
Can I change the HSN code on past invoices?
Yes, via GSTR-1 amendments in subsequent months — but only until the September return of the following financial year. After that, amendments need Annual Return (GSTR-9) corrections, and persistent mistakes trigger scrutiny notices. Get the code right the first time; the cleanup gets harder each month.