HSN Code Finder: Search HSN & SAC Code with GST Rate

This HSN code finder searches the full list of HSN and SAC codes published on the GST portal and shows the GST rate for each code from the current CBIC rate notification. Type a product name in plain words, such as "cotton shirt" or "cement", or the first digits of a code, such as 8517. Each result shows the code, the tariff description, the rate, and the exact notification entry the rate comes from, so you can check it yourself before you bill.

Below the tool, this page explains how HSN codes are built, how many digits you need on an invoice, where the code is used in GST returns, e-invoices and e-way bills, and what goes wrong when the code is incorrect. The last part covers the mistakes our GST team corrects most often, with real cases.

What is an HSN code?

HSN stands for Harmonized System of Nomenclature. It is a numbering system for goods made by the World Customs Organization (WCO) and used since 1988 by more than 200 countries for customs and trade statistics. Each product group gets a number, and the first six digits mean the same thing in every member country.

India uses an eight-digit version of this system. The first six digits follow the WCO list, and the last two digits are added in the Customs Tariff Act, 1975 to split a product more finely. Under GST, the same codes are used to classify goods and to decide which rate entry in the GST notification applies.

India joined the WCO (then the Customs Co-operation Council) in 1971 and moved its customs tariff to the HSN format in 1986. The codes sit in the First Schedule to the Customs Tariff Act, 1975, which CBIC administers. The WCO revises the six-digit list roughly every five years; the current edition is HS 2022. India changes the last two digits through the Finance Act when needed, and GST follows the same codes.

The GST portal's own directory, which this finder uses, has 21,935 HSN codes for goods and 681 SAC codes for services. That is the list the e-invoice and e-way bill systems check your code against.

Services do not have HSN codes. They are classified under the Services Accounting Code (SAC), a six-digit code that always starts with 99. SAC codes come from the scheme of classification of services annexed to Notification 11/2017-Central Tax (Rate). This finder covers both: choose "Goods (HSN)" or "Services (SAC)" above the search box, or keep "All".

HSN code structure: 2, 4, 6 and 8 digits explained

An HSN code is read from left to right, and each pair of digits narrows the product down. Take the code for smartphones, 8517 13 00, and the code for cotton T-shirts, 6109 10 00:

The full system has 21 sections and 99 chapters. Chapter 77 is kept empty for future use, and Chapters 98 and 99 are reserved for national use. In GST, Chapter 99 holds the SAC codes for services.

When the eight-digit line just says "Other", read the heading above it. "Other" means every product of that heading that is not named in the lines before it. The finder shows the heading text above each code for this reason.

How to use this HSN code finder

1. Type what you sell. Use the plain name of the product or service, for example "LED bulb", "steel almirah" or "courier service". Two or three words work better than a long sentence.
2. Or type the code. If you know the first digits, enter them. "85" lists the whole chapter, "8517" the heading and its sub-headings.
3. Pick goods or services. Choose Goods (HSN) or Services (SAC) to cut out results from the other list.
4. Read the description, not just the code. Make sure the tariff text matches your product in material, use and form. If two codes look right, read both full descriptions.
5. Check the rate and its condition. Where the rate depends on price or use, the result lists each rate with its condition. Apply the one that fits your sale.
6. Copy the code. Tap Copy and paste it into your billing software, e-invoice or e-way bill.

The search also knows everyday names that the tariff does not use. "Mobile" finds smartphones under 8517, "clothes" finds the apparel chapters 61 and 62, and "salon" finds beauty services under SAC 99972.

How to search an HSN code on the GST portal (official method)

The GST portal has its own search, and it is worth knowing because the e-invoice and e-way bill systems use the same list. You do not need to log in.

1. Open the search page. Go to gst.gov.in, then Services, then User Services, then Search HSN Code.
2. Search by code. Choose "Search HSN Chapter by Code" and type at least the first three digits. Pick the line from the list, enter the captcha and click Search.
3. Or search by description. Choose "Search HSN Chapter by Description", select the Goods or Services tab and type at least three letters of the product name.
4. Read the result. The portal shows the chapter, the HSN code, the technical description, common trade names and related 4, 6 and 8 digit codes.
5. Download the full list if you need it. The "Download HSN Directory in Excel Format" link on the same page gives the complete HSN and SAC list.

Two limits to keep in mind. First, the portal search does not show the GST rate; for the rate you still need the CBIC rate notification, which is why this finder shows both together. Second, the portal's suggestion is a search aid, not a legal ruling. If a code you are sure about is missing, raise a ticket on the GST self-service portal.

For transport documents, the e-way bill portal (ewaybillgst.gov.in) has a separate Product Search page. It accepts a code or a product name and lists the matching codes the e-way bill system accepts.

How to find the right HSN code for your product

The finder narrows the list, but you still decide the classification. Customs and GST officers follow the same method, so follow it too:

• Start from what the product is made of, then what it does. Many chapters are arranged by material (plastics in 39, iron and steel in 72 and 73), while machines and electrical goods (84 and 85) are arranged by function.
• Read the chapter and section notes. They decide what is included and excluded. For example, parts of machines are generally classified with the machine they are made for, unless a note says otherwise.
• Use the most specific heading. A heading that names your product beats a general heading. A set of products sold together usually goes under the item that gives the set its main character.
• Check your supplier's invoice. If you trade goods without changing them, the code on your purchase invoice is a good starting point. Do not copy it blindly; suppliers make mistakes too.
• Check the rate entry. The GST rate notification lists entries by chapter, heading or tariff item with a description. Your product must fit both the code and the description of the entry.
• When in doubt, ask in writing. For a costly or disputed classification, a written opinion from a GST practitioner or an advance ruling gives you a defensible position.

One product can fall under different codes depending on its form. Raw cashew in shell (0801 31) and roasted, salted cashew (2008 19) are two different headings with different rate entries.

The six classification rules, in plain words

When two headings both seem to fit, the tie is settled by the General Rules for the Interpretation of the tariff (GIR). They are part of the Customs Tariff Act and GST follows them. In practice:

• Rule 1: the heading text and the section and chapter notes decide first. Titles of sections and chapters are only a guide.
• Rule 2: an unfinished or unassembled product is classified as the finished product if it already has its essential character. A mixture of materials is covered by the heading for that material.
• Rule 3: if two headings still fit, (a) the most specific description wins, (b) for mixtures and sets, the part that gives the essential character decides, and (c) if that does not settle it, the heading that comes last in number order is used.
• Rule 4: goods that fit nowhere go to the heading of the goods they are most like.
• Rule 5: cases made for a product (a camera case, a spectacle case) go with the product; normal packing goes with the goods inside.
• Rule 6: the same logic applies at the sub-heading level, comparing only sub-headings at the same level.

If the answer still depends on interpretation and the tax difference is large, apply for an advance ruling under Section 97 of the CGST Act. A ruling binds you and the department for your own supplies, which ends the argument before it starts.

How many HSN digits must you show on an invoice?

The number of digits depends on your aggregate turnover in the previous financial year. Notification 78/2020-Central Tax, dated 15 October 2020, has set the rule from 1 April 2021:

The same rule applies to SAC codes for services. Exporters and importers use the full eight-digit code on shipping bills and bills of entry, because customs works at the tariff-item level. Many businesses use the eight-digit code on every document, which is allowed and avoids mismatches between the invoice and the shipping bill.

There is one exception to the turnover table. Notification 90/2020-Central Tax requires the full eight-digit code for 49 notified chemicals (mostly in Chapters 28, 29 and 38) on tax invoices, whatever your turnover. If you deal in industrial chemicals, check that list before setting up your billing masters.

Older articles still mention a "₹1.5 crore, 2 digits" rule. That rule was replaced in April 2021 and no longer applies.

Where is the HSN code used under GST?

• GST registration: the application (REG-01) asks for the main goods and services you supply, by HSN or SAC. You can add or change them later through a non-core amendment, which does not need officer approval.
• Tax invoice and bill of supply: Rule 46 and Rule 49 of the CGST Rules require the HSN or SAC code on invoices and bills of supply, with the digits shown in the table above.
• GSTR-1, Table 12: the HSN-wise summary of outward supplies, with quantity, unit (UQC), taxable value and tax. The table now has separate B2B and B2C tabs, and the HSN is picked from a list rather than typed.
• E-invoice: the HSN code is a mandatory field in each line of the e-invoice reported to the IRP. A code that does not exist in the master is rejected.
• E-way bill: each item needs its HSN code. The portal checks the minimum number of digits for your turnover.
• Your buyer's input tax credit: the buyer's books and GSTR-2B show your invoice lines. A wrong code or rate often surfaces when the buyer reconciles credit.
• Customs: for imports and exports, the eight-digit code decides the customs duty, the IGST on import and the export benefits.

What is UQC in the HSN summary?

UQC means Unit Quantity Code. It is the unit in which you report quantity in Table 12 of GSTR-1, for example NOS (numbers), KGS (kilograms), MTR (metres) or LTR (litres). Pick the unit you actually sell in. For services, the quantity is usually reported as "OTH" (others) or not needed, depending on the return version.

HSN outside GST: customs, exports and incentives

The same eight-digit code drives much more than the GST rate when goods cross the border:

• Import duty: Basic Customs Duty, IGST on import and any cess are fixed by the tariff item on the bill of entry.
• Export benefits: duty drawback and RoDTEP rates are listed by tariff item, so a wrong code on the shipping bill can mean a lower benefit or a recovery later.
• Trade agreements: preferential duty under an FTA applies only to the codes listed in that agreement, with its rules of origin.
• Export refunds: IGST refunds on exports are processed by matching your GSTR-1 export invoice details with the shipping bill data on ICEGATE. Keeping the invoice and shipping bill identical, code included, avoids queries and delays.

For an exporter, the safe habit is one code per product, at eight digits, used on the purchase entry, the tax invoice and the shipping bill.

HSN code list: sections and chapters

The HSN list is grouped into 21 sections. Searching a chapter number in the finder (for example "30" for pharmaceutical products) lists every code in that chapter with its rate.

What is a SAC code?

A SAC code classifies a service. It has six digits and starts with 99: the next two digits give the heading (the broad group), and the last two give the specific service. For example, 9954 is construction services and 995411 is construction of residential buildings.

The main SAC headings and the usual GST rate for each are below. Most services are taxed at 18%; the lower rates apply only when the conditions of the rate entry are met, often without input tax credit.

For the full list of services and their rates, use the GST rate finder.

HSN vs SAC vs NIC vs ITC-HS: which code is which?

Businesses often mix these codes up because forms ask for more than one of them.

NIC codes are explained in our guide on how to find the right NIC code. A trader of mobile phones, for example, uses NIC 47410 for the business activity and HSN 8517 13 00 for the phones on each invoice.

Does the HSN code decide the GST rate?

Mostly, but not always on its own. The rate notification lists goods by chapter, heading or tariff item together with a description. The rate applies only when your product matches both. Three common situations where the same code has two rates:

• Price-based rates. Apparel of chapters 61 and 62 attracts 5% when the sale value is up to ₹2,500 per piece and 18% above that. Footwear has the same split at ₹2,500 per pair.
• Material-based rates. Furniture of heading 9403 is 5% when wholly made of bamboo, cane or rattan, and 18% for other furniture.
• Use-based or buyer-based rates. Some goods have a lower rate only when supplied for a stated use or to a stated buyer, for example certain medical devices, fertiliser inputs or goods for renewable energy projects.

The finder shows every matching entry with its condition, so you can see when this applies. The rate depends on the description of the entry, not only on the first digits.

HSN codes and GST rates for common products

These are the codes people search for most, with the rate from the current notification. Tap a product name in the search chips above, or type your own product, to see every sub-heading and condition.

Which code do you use for a bundle of goods and services?

GST law has two rules for supplies that combine items:

• Composite supply: items that are naturally bundled and supplied together, with one main item. The whole supply takes the code and rate of the main item. A laptop sold with its charger and carry bag is classified as the laptop.
• Mixed supply: items that are sold together for one price but could be sold separately, such as a festive gift box of sweets, dry fruits and a toy. The whole supply takes the code and rate of the item with the highest rate.

A works contract (construction with materials) is always treated as a supply of service under GST and takes a SAC code under 9954, not the HSN codes of the cement or steel used.

Common HSN mistakes we correct in GST work

Our GST team files returns, e-invoices and e-way bills for traders, manufacturers and service providers registered in several states. These are the HSN and rate problems that come up again and again in that work.

1. Old rate still running after 22 September 2025

The GST rates changed from 22 September 2025, when the 12% and 28% slabs were removed for most goods. Many billing programs kept the old rate in the item master. Invoices went out at 12% for goods that had moved to 5%, or at 5% for goods that moved to 18%.

2. Wrong HSN on the e-way bill

An e-way bill is checked by officers on the road. A wrong code or a code that does not match the invoice can lead to the vehicle being stopped. Under CBIC Circular 64/38/2018, a minor error such as one or two wrong digits in the HSN code, with no intent to evade tax, attracts a penalty of ₹500 under each of CGST and SGST rather than detention. A wholly wrong code or wrong goods is treated more seriously.

3. CGST and SGST charged instead of IGST

This is a place-of-supply mistake, not an HSN mistake, but it shows up on the same invoice line. When the supplier and the place of supply are in different states, the tax is IGST. Charging CGST and SGST instead means the buyer cannot take credit for it, and the supplier has to pay IGST again and claim a refund of the wrongly paid tax under Section 77 of the CGST Act.

4. Goods sent to a state where you have no GSTIN

Selling to a buyer in another state is an inter-state supply and is fine with IGST. The problem starts when you keep stock, run a site or supply from a place in another state without being registered there. A business needs registration in every state from which it makes taxable supplies.

5. Exporter's invoice and shipping bill do not match

For exports, the eight-digit code on the GST invoice and on the shipping bill must match. A mismatch delays IGST refunds and drawback.

6. Four digits where six are needed

Businesses that cross ₹5 crore turnover in a year must move to six-digit codes from the next financial year. Many forget, and the e-invoice and e-way bill portals then reject or flag the documents.

7. "Other" code chosen without reading the heading

Choosing a tariff item that says "Other" without checking the specific lines above it is a common way to land on the wrong rate. Always read the full heading first.

What happens if you use the wrong HSN code?

• If the rate is the same: the error is usually treated as a procedural lapse. Section 125 of the CGST Act allows a general penalty of up to ₹25,000, and the same under the state law.
• If the wrong code gave a lower rate: the short-paid tax is recovered under Section 73 (or Section 74 if there is fraud or suppression), with interest at 18% a year under Section 50, plus penalty.
• If the wrong code gave a higher rate: your buyer has paid more tax than needed. You correct it with a credit note, and the buyer reverses the extra credit.
• Buyer's credit: mismatches between your invoice and the buyer's records can hold up their input tax credit, which affects your relationship with the buyer.
• E-way bill and e-invoice: a code that does not exist in the master is rejected. A wrong but valid code may be questioned at an inspection.

How to correct a wrong HSN code

1. E-invoice or e-way bill raised in the last 24 hours: cancel it on the IRP or the e-way bill portal and issue a fresh one with the right code.
2. Invoice already in GSTR-1: correct the details through amendment in a later GSTR-1, within the time limit allowed for amendments, and correct the HSN summary for that period.
3. Rate charged too high: issue a credit note to the buyer for the extra tax and show it in GSTR-1.
4. Rate charged too low: issue a debit note or supplementary invoice for the difference, pay the tax with interest, and show it in GSTR-1 and GSTR-3B.
5. Fix the item master: update the code and rate in your billing software so the error does not repeat on the next invoice.

If you have used a wrong code for many months, or a notice has already come, take advice before changing past returns. The way you correct it affects interest, penalty and your buyer's credit. Our GST consultants handle such corrections and notice replies.

Where this finder's data comes from and how it stays current

The codes and descriptions come from the HSN and SAC directory published on the GST portal (the "Download HSN Directory in Excel Format" file on the Search HSN page). The rates come from the CBIC rate notifications: Notification 9/2025-Central Tax (Rate) for goods, as amended by 19/2025 (tobacco products, from 1 February 2026) and 01/2026 (from 1 May 2026), Notification 10/2025 for exempt goods, 14/2025 for bricks, and Notification 11/2017-Central Tax (Rate) as amended by 15/2025 for services.

The finder checks the GST portal list every week and adds new codes automatically. It checks for new CBIC rate notifications every day. When a new rate notification is issued, it is reviewed and the rates are updated, and the date on this page changes. The rates shown are the total GST rate, which is CGST plus SGST (or UTGST) for supplies within a state, or IGST for supplies between states.

Use the finder as a well-sourced starting point. For high-value supplies or a classification that is not clear, confirm with your GST adviser. If you are starting a business and need a GSTIN, see our GST registration service. To work out the tax on an amount, use the GST calculator, and to check a supplier's GST number, use the GSTIN validator.

Official sources: GST portal: Search HSN Code · CBIC tax information portal (rate notifications) · GST Council.