HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system used to maintain uniformity in classification of goods and SAC stands for Service Accounting Codes which are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services.
What is HSN Code?
HSN (Harmonised System of Nomenclature) code shall be used for classifying the goods under the GST regime. Taxpayers whose turnover is above Rs. 1.5 crores but below Rs. 5 crores shall use 2 digit code and the taxpayers whose turnover is Rs. 5 crores and above shall use 4 digit code. Taxpayers whose turnover is below Rs. 1.5 crores are not required to mention HSN Code in their invoices.
In Simple Words
The Harmonized Commodity Description and Coding System generally refers to “Harmonized System of Nomenclature” or simply “HSN”. It is a multipurpose international product nomenclature developed by the World Customs Organization (WCO). It first came into effect in 1988.
- HSN or HS (Harmonized Commodity Description and Coding System) is developed by World Customs Organization (WCO).
- All goods are classified based on these codes.
- It is an internationally accepted product coding system.
- Presently in India this system is used for classification of goods under Customs and Central Excise since 1985.
- This system is would continue under the GST regime as well.
HSN in GST
HSN codes to be declared
|Turnover||No. of digits of HSN to be declared|
|Upto 1.5 crore||0|
|1.5 crore- 5 crore||2|
|More than 5 crore||4|
- These HSN codes must be declared in every tax invoice issued by the taxpayer under GST.
- The turnover for previous year will be considered as a basis to find out number of HSN digits to be used.
All 8 digits of HSN code is mandatory in case of export and imports under the GST.
Is it compulsory to mention HSN Codes or SAC?
The Board/Commissioner by notification may specify the number of digits of HSN code for goods or Accounting Code for Services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification
Is HSN code for goods or accounting code for service relevant for payment of tax?
The format of challan does not contain column to disclose the HSN code or the accounting code, therefore, it is not relevant for payment of tax.
Why are exemptions to fruits and vegetables given HSN chapter-wise instead of blanket exemption?
Since HSN based classification is adopted, exemption must be clearly provided so that even minor differences do not cause distortion in the scope of any exemption. For example, leguminous vegetables may need to be exempted when dried and supplied but other vegetables may need to be exempted when they are fresh or chilled.
GST HSN Code list by Chapter Wise
If you want to know more about the GST HSN Codes, please check Chapter Wise GST HSN Code lis from the below table.
|Name of Chapter||GST HSN Codes|
|Chapter 1||Live Animals, Bovine & Poultry|
|Chapter 2||Meat & Edible Offal of Animals|
|Chapter 3||Fish Meat & Fillets|
|Chapter 4||Eggs, Honey & Milk Products|
|Chapter 5||Non Edible Animal Products|
|Chapter 6||Live Trees & Plants|
|Chapter 8||Fruits & Dry Fruits|
|Chapter 9||Tea, Coffee & Spices|
|Chapter 10||Edible Grains|
|Chapter 11||Milling Industry Products|
|Chapter 12||Oil Seeds, Fruit & Part of Plants|
|Chapter 13||Gums, Resins, Vegetable SAP & Extracts|
|Chapter 14||Vegetable Material & Products|
|Chapter 15||Fats, Oils & Waxes their Fractions|
|Chapter 16||Preserved/Prepared Food Items|
|Chapter 17||Sugar, Jaggery, Honey & bubble Gums|
|Chapter 18||Chocolate & Cocoa Products|
|Chapter 19||Pizza, Cake, Bread, Pasta & Waffles|
|Chapter 20||Edible Plants – Fruits, Nuts & Juices|
|Chapter 21||Tea & Coffee Extract & Essence|
|Chapter 22||Water – Mineral & Aerated|
|Chapter 23||Flours, Meals & Pellets|
|Chapter 24||Tobacco, Stemmed & Stripped|
|Chapter 25||Salts & Sands|
|Chapter 26||Mineral Ores & Slags|
|Chapter 27||Fossil Fuels – Coal & Petroleum|
|Chapter 28||Gases & Non Metals|
|Chapter 29||Hydrocarbons – Cyclic & Acyclic|
|Chapter 30||Drugs & Pharmaceuticals|
|Chapter 32||Tanning & Colouring Products|
|Chapter 33||Essential Oils, Beauty Products|
|Chapter 34||Soaps, Waxes, Polish products|
|Chapter 35||Casein, Albumin, Gelatin, Enzymes|
|Chapter 36||Propellants, Explosives, Fuses, Fireworks|
|Chapter 37||Photographic & Cinematographic Films|
|Chapter 38||Insecticides, Artificial Carbon & Graphite|
|Chapter 39||Polymers, Polyethylene, Cellulose|
|Chapter 40||Rubber, Plates, Belt, Condesnsed Milk|
|Chapter 41||Raw hides & Skins, Leather|
|Chapter 42||Trunks, Suit-cases, Vanity cases|
|Chapter 43||Raw Fur Skins, Articles of apparel|
|Chapter 44||Fuel wood, Wood Charcoal|
|Chapter 45||Natural Cork, Shuttlecock Cork|
|Chapter 46||Plaiting Materials, Basketwork|
|Chapter 47||Mechanical & Chemical woodpulp|
|Chapter 48||Newsprint, Uncoated paper & paperboard|
|Chapter 49||Printed Books, Brochures, Newspapers|
|Chapter 50||Silk Worm Coccon, Yarn, Waste & Woven Fabrics|
|Chapter 51||Wool materials & Waste, Animal Hairs|
|Chapter 52||Cotton materials, Synthetics & Woven fabrics|
|Chapter 53||Flex raw, Vegetable materials & Paper yarn|
|Chapter 54||Synthetic felaments, Woven fabrics & Rayons|
|Chapter 55||Synthetic felament tows & Polyster staple fiber|
|Chapter 56||Towels, Napkins, ropes & Netting materials|
|Chapter 57||Carpets & Floor coverings textile Handlooms|
|Chapter 58||Labels, Bades, Woven pile & Chennile, Terry towelings|
|Chapter 59||Rubberised textile fabrics, Convayer belts|
|Chapter 60||Pile,Wrap Knit,Tarry & Croched fabrics|
|Chapter 61||Men & Women Clothing|
|Chapter 62||Men & Women Jackets, Coats & Garments|
|Chapter 63||Blankets & Bedsheets|
|Chapter 64||Shoes & Footwear Products|
|Chapter 65||Hats & Accessories|
|Chapter 66||Umbrellas & Accessories|
|Chapter 67||Artificial flowers, Wigs & False Beards|
|Chapter 68||Monumental & Building Stones|
|Chapter 69||Bricks, Blocks & Ceramics|
|Chapter 70||Glasses, Mirrors, Flasks|
|Chapter 71||Pearls, Diamonds, Gold, Platinum|
|Chapter 72||Iron, Alloys, Scrap & Granules|
|Chapter 73||Iron tube, piles & Sheets|
|Chapter 74||Copper Mattes, Rods, Bars, Wires, Plates|
|Chapter 75||Nickel Mattes & Unwrought Nickel|
|Chapter 76||Unwrought Aluminium- Rods, Sheets & Profiles|
|Chapter 78||Unwrought Lead – Rods, Sheets & Profiles|
|Chapter 79||Unwrought Zinc – Rods, Sheets & Profiles|
|Chapter 80||Unwrought Tin – Rods, Sheets & Profiles|
|Chapter 81||Magnesium, Cobalt, Tungsten Articles|
|Chapter 82||Hand Tools & Cutlery|
|Chapter 83||Locks, Metal Mountings & Fittings|
|Chapter 84||Industrial Machinery|
|Chapter 85||Electrical Parts & Electronics|
|Chapter 86||Railway Locomotives & Parts|
|Chapter 87||Tractors & Motor Vehicles|
|Chapter 88||Balloons, Parachutes & Airlift Gear|
|Chapter 89||Cruise Ships & Boats|
|Chapter 90||Medical, Chemical & Astronomy|
|Chapter 91||Watches & Clocks|
|Chapter 92||Musical Instruments|
|Chapter 93||Military Weapons & firearms|
|Chapter 94||Furniture, Bedding & lighting|
|Chapter 95||Children Toys, Table & Board Games & Sports Goods|
|Chapter 96||Pencil Lighter Toiletries|
|Chapter 97||Paintings Decoratives Sculptures|
|Chapter 98||Machinery Lab Chemicals Drugs Medicines|
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