HSN Code List With GST Rates: 2026 Quick Reference

Key Takeaways

HSN codes are structured in 2, 4, 6, and 8 digits, and e-invoicing taxpayers must use at least 6 digits on every line item.
Misclassification typically happens at the chapter level, not the rate, and can cause IRP rejection, GSTR-2B mismatches, and buyer ITC disputes.
Always read chapter notes and apply the essential character rule for composite goods before finalising the HSN.
The authoritative HSN-wise GST rate schedule is maintained on official Government portals; third-party summaries often miss amendments.
In FY 2025–26, HSN digit requirements vary by turnover, and wrong or missing HSN can invite penalties and reconciliation headaches.

HSN under GST: Why it matters

Using the wrong HSN on an invoice costs more than a correction entry, it can freeze your customer's ITC claim, trigger a GSTR-2B mismatch, and land you a debit note before the quarter closes.

The HSN (Harmonised System of Nomenclature) code list used under Indian GST is drawn from the CBIC Customs Tariff Act schedule, with rates notified separately under CGST Rate Notifications. For goods, the operative document is the CGST (Rate) Notification 1/2017 and its subsequent amendments. The master HSN list and linked GST rates are maintained on the GST portal's rate-finder page. Every registered business must use the correct HSN to validate invoices, populate GSTR-1 Table 12, and pass e-invoice IRP validation.

HSN Code List: The Short Answer

The GST HSN code list is the schedule of Harmonised System of Nomenclature codes mapped to CGST (Rate) notifications that determine the applicable GST rate for each good.

2-digit — What it covers: Chapter, for example, Chapter 61, Apparel; Where it applies: Not used on invoices
4-digit — What it covers: Heading, for example, 6101, Men's overcoats; Where it applies: B2B invoices, AATO up to ₹5 crore
6-digit — What it covers: Subheading, for example, 610110, Wool overcoats; Where it applies: All invoices, AATO above ₹5 crore
8-digit — What it covers: Tariff item, India specific breakout; Where it applies: E-invoices, e-way bills, import and export

The one thing most SMBs get wrong is picking the HSN that matches the product name, not the Customs Tariff chapter notes. Chapter notes override heading titles, so confirm exclusions before you finalise a code.

GST HSN Code List With GST Rate: Common SMB Categories

The rates below are drawn from CGST Rate Notification 1/2017 and its amendments effective as of FY 2025–26. Total GST equals CGST plus SGST or IGST. The list shows total GST rate.

Packaging Materials and Basic Hardware

Corrugated paper or cardboard boxes — Common HSN (4-digit): 4819; GST rate: 18%
Plastic woven sacks or bags — Common HSN (4-digit): 3923; GST rate: 18%
Flexible intermediate bulk containers (FIBC) — Common HSN (4-digit): 6305; GST rate: 5%
MS angles, channels, sections — Common HSN (4-digit): 7216; GST rate: 18%
Stainless steel articles, household — Common HSN (4-digit): 7323; GST rate: 12%
Nuts, bolts, screws, iron or steel — Common HSN (4-digit): 7318; GST rate: 18%
Aluminium structurals — Common HSN (4-digit): 7604; GST rate: 18%

Electricals, Electronics, and IT

Electrical switches, sockets, boards — Common HSN (4-digit): 8536; GST rate: 18%
Insulated wires and cables — Common HSN (4-digit): 8544; GST rate: 18%
LED lamps — Common HSN (4-digit): 8539; GST rate: 12%
Computers and laptops — Common HSN (4-digit): 8471; GST rate: 18%
Computer peripherals, keyboard or mouse — Common HSN (4-digit): 8471 or 8473; GST rate: 18%
Mobile phones — Common HSN (4-digit): 8517; GST rate: 12%
Printers — Common HSN (4-digit): 8443; GST rate: 18%

Food Items

Refined or crude edible oil, branded — Common HSN (4-digit): 1507–1515; GST rate: 5%
Sugar, refined — Common HSN (4-digit): 1701; GST rate: 5%
Wheat flour or atta, branded and packaged — Common HSN (4-digit): 1101; GST rate: 5%
Wheat flour or atta, unbranded and loose — Common HSN (4-digit): 1101; GST rate: Nil
Rice, packaged and branded — Common HSN (4-digit): 1006; GST rate: 5%
Salt — Common HSN (4-digit): 2501; GST rate: Nil

Furniture, Plastics, and Textiles

Wooden furniture — Common HSN (4-digit): 9403; GST rate: 18%
Metal furniture — Common HSN (4-digit): 9403; GST rate: 18%
Plastic household articles — Common HSN (4-digit): 3924; GST rate: 18%
Plastic articles, other — Common HSN (4-digit): 3926; GST rate: 18%
Cotton fabrics, not dyed or printed — Common HSN (4-digit): 5208; GST rate: 5%
Garments and apparel, up to ₹1,000 per piece — Common HSN (4-digit): 6101–6217; GST rate: 5%
Garments and apparel, above ₹1,000 per piece — Common HSN (4-digit): 6101–6217; GST rate: 12%

Stationery, Chemicals, and Auto Parts

Ballpoint pens — Common HSN (4-digit): 9608; GST rate: 12%
Exercise books or notebooks — Common HSN (4-digit): 4820; GST rate: 12%
Solvents, acetone or toluene — Common HSN (4-digit): 2914 or 2902; GST rate: 18%
Paints and varnishes — Common HSN (4-digit): 3208; GST rate: 18%
Auto parts, general — Common HSN (4-digit): 8708; GST rate: 28%
Tyres, motor vehicles — Common HSN (4-digit): 4011; GST rate: 28%

The official GST HSN code list PDF on the GST portal is the authoritative source for the full schedule. Download the Goods schedule directly from gst.gov.in for the complete chapter by chapter breakdown with notification cross references.

Rate Changes Post 2022 to Note

Garment GST moved from 5% to 12% for items priced above ₹1,000 per piece, effective 1 January 2022 per CBIC Notification 14/2021, Central Tax (Rate). The proposed hike on all garments below ₹1,000 to 12% was deferred by the GST Council in December 2021 and has not been implemented as of FY 2025–26. Mobile phones have been at 12% since 1 April 2020 per Notification 3/2020, Central Tax (Rate).

How to Find the Correct HSN for Your Item in 60 Seconds

Finding the right HSN is a three step cross check, chapter, heading, and exclusion note. Skipping step three is where most misclassifications happen.

Step by Step HSN Lookup Method

Identify the chapter by material or function. The Customs Tariff groups goods by material first, for example, Chapter 39 for plastics, Chapter 72 for iron or steel, and by function second, for example, Chapter 84 for machinery. Start with what the product is made of, not what it does.
Read the chapter notes before picking a heading. Every chapter in the Customs Tariff opens with mandatory exclusion notes. Chapter 39, for example, excludes rubber articles even if they contain plastic. If your product falls under an exclusion, move to the chapter it is redirected to.
Match at the 4 digit heading level first. Once in the right chapter, match to the heading whose description most closely fits the product. Read the heading notes, not just the title. A plastic tube and a plastic pipe can fall under different headings based on wall thickness.
Narrow to the 6 or 8 digit subheading. Use the subheading for e invoicing and e way bills. The subheading often breaks by material, for example, cotton versus synthetic, end use, or capacity. The CBIC Customs Tariff search on cbic-gst.gov.in allows chapter level browsing to confirm subheading descriptions.
Confirm the GST rate in the CGST Rate Notification. Cross check the heading against CGST Notification 1/2017 and its amendments on gst.gov.in. A heading may appear in multiple schedules, nil, 5%, 12%, 18%, 28%, depending on the specific description used.
Note the UQC, Unit Quantity Code. E invoice and e way bill schemas require a valid UQC per line item linked to the HSN. Common UQCs: NOS, numbers, KGS, kilograms, MTR, metres, LTR, litres. Mismatched UQC triggers IRP rejection.

Close but Wrong HSN Distinctions That Trip SMBs

Stainless steel versus non stainless steel articles. Stainless steel household articles, for example, spoons, pots, classify under HSN 7323 at 12% GST. Non stainless steel, iron or ordinary steel, household articles fall under HSN 7321 or 7323 depending on type, but the rate difference matters. Check Chapter 73 notes, stainless steel has a precise definition by chromium content in Note 1(e) to Section XV of the Customs Tariff.

Plastic versus rubber articles. Plastic articles, Chapter 39, and rubber articles, Chapter 40, are frequently confused when a product contains both materials. The classification follows the essential character rule under GIR 3(b). A rubber seal with a plastic housing classifies where the essential character lies, determined by weight, value, or functional dominance. A wrong call here puts you in a different chapter with a different rate, and the IRP validates against the HSN database.

Processed versus unprocessed food. Wheat flour, HSN 1101, is nil rated when sold unbranded and loose, but attracts 5% GST when branded and in unit containers. The distinction is in the notification description, not the HSN itself. Both packaged and unpackaged flour share HSN 1101, the rate difference comes from the CGST Rate Notification schedule entry. Booking all flour at nil because the HSN matches is the error.

If your team is keying HSN and rates by hand from PDFs or WhatsApp images, AiA extracts fields from invoices, validates via templates with row level errors, and syncs clean ledgers and item masters back to Tally, so HSN mistakes do not snowball into return fixes.

Invoice Rules for HSN in 2026: Digits, Return Tables, and Penalties

CBIC Notification 78/2020, Central Tax, effective 1 April 2021, established the current mandatory HSN digit rules, and they remain unchanged in FY 2025–26. The rules vary by aggregate annual turnover, AATO, supply type, and whether the invoice is subject to e invoicing.

Mandatory HSN Digits by Turnover Slab

AATO above ₹5 crore, B2B and B2C — 6 digit HSN mandatory on all tax invoices; e invoicing is also mandatory at this threshold, IRP validates HSN at 6 digits minimum.
AATO up to ₹5 crore, B2B — 4 digit HSN mandatory on B2B tax invoices.
AATO up to ₹5 crore, B2C — HSN on invoice is optional, but GSTR 1 Table 12 HSN summary is still required.
Special cases — Nil rated and exempt supplies: HSN still required on invoice where turnover threshold applies. Composition taxpayers: HSN not required on the Bill of Supply, but must report in GSTR 4 annual return.

GSTR-1 Table 12 and E-Way Bill HSN Requirements

GSTR 1 Table 12, HSN wise outward supply summary, is mandatory for all taxpayers. Per GSTN advisory effective from the April 2022 return period, Table 12 requires 6 digit HSN, for AATO above ₹5 crore, or 4 digit HSN, for AATO up to ₹5 crore, along with quantity, UQC, total value, and taxable value by rate. The GSTN portal validates HSN against the tariff database at filing, unrecognised codes are flagged.

E way bills require HSN at the line item level. The NIC e way bill portal accepts 4, 6, or 8 digit codes, but recommends at least 6 digits for goods where subheadings matter for valuation or classification. Mismatch between HSN on invoice and e way bill is a common trigger during transit inspection.

Penalties for Wrong or Missing HSN in FY 2025–26

Section 125 of the CGST Act covers general penalty for contraventions without a specific penalty provision. Missing or incorrect HSN on an invoice falls here. Maximum penalty: ₹25,000 under CGST plus ₹25,000 under SGST or UTGST, totalling up to ₹50,000 per contravention. Per CBIC guidance, wilful default must be established before this penalty applies, it is not levied as a routine administrative action.

Late fee for delayed GSTR 9, the annual return where HSN summary is required: ₹200 per day, ₹100 CGST plus ₹100 SGST or UTGST, subject to a maximum of 0.50% of turnover in the state. For taxpayers with AATO up to ₹5 crore, the late fee is capped at ₹50 per day total, maximum 0.04% of state turnover. Source: Section 47(2) of the CGST Act, 2017.

ITC consequence, buyer's risk: A wrong HSN on your outward invoice does not directly block your own ITC. But it creates a mismatch at the buyer's end, their system may auto populate the wrong rate or category in their purchase register, leading to a debit note or reconciliation dispute. Fixing it requires a credit note from you, a revised entry, and amendment in GSTR 1, which impacts the buyer's GSTR 2B for that return period.

Frequently Asked Questions

Where can I download the official HSN code list PDF in India?

The GST portal at gst.gov.in hosts the official GST rate schedule for goods as a downloadable document. Navigate to the GST Rates section and download the Goods schedule, it lists every chapter, heading, description, and applicable CGST or SGST or IGST rate. The CBIC site at cbic-gst.gov.in also carries rate notifications. Always verify the effective date of the version you download, since amendments are issued as separate notifications and must be read alongside the base notification.

Are GST rates on the HSN code list the same for CGST and SGST?

Yes. For intra state supplies, the total GST rate splits equally between CGST and SGST, for example, an 18% GST item attracts 9% CGST plus 9% SGST. For inter state supplies, the full rate applies as IGST. The HSN code itself does not change based on supply type, only the tax component split changes. Source: CGST Act, 2017, Sections 9 and 5 of the IGST Act, 2017.

What is the difference between HSN and SAC codes?

HSN, Harmonised System of Nomenclature, codes classify goods under the Customs Tariff Act. SAC, Services Accounting Code, codes classify services, maintained by the CBIC based on the UN Central Product Classification system. Goods on your invoice get an HSN, services get a SAC. Both are reported in GSTR 1 and required on invoices above the applicable turnover threshold. Source: CGST Rules, 2017, Rule 46(b) and Notification 78/2020, Central Tax.

Can I use a 4 digit HSN on an e-invoice?

No. The NIC IRP e-invoice schema mandates HSN at a minimum of 6 digits for e invoicing taxpayers, AATO above ₹5 crore. The HSN field in the e invoice JSON schema, HsnCd, has a minimum character validation of 6. Submitting a 4 digit code will result in an error response from the IRP, and the IRN, Invoice Reference Number, will not be generated.

Is HSN code mandatory on a bill of supply for exempt goods?

A Bill of Supply is issued for exempt or nil rated supplies and by composition taxpayers. Under CGST Rule 49, a bill of supply need not contain a tax amount but must comply with the format prescribed. Composition taxpayers are not required to mention HSN on their bill of supply. For regular taxpayers issuing bills of supply for exempt goods, HSN is technically required where the turnover threshold applies under Notification 78/2020, Central Tax, though GSTN has not enforced a hard system block on bills of supply at filing.

What happens if I discover I used the wrong HSN in past GSTR-1 returns?

You can amend in GSTR 1, Table 9 for B2B and Table 10 for credit or debit notes, up to the October return of the following financial year, or the date of filing GSTR 9, whichever is earlier. If the wrong HSN resulted in a rate difference, address the tax differential through a credit note or supplementary invoice. Downstream, the buyer’s GSTR-2B for that period will reflect the amendment. Many teams use AI Accountant to auto detect HSN or rate anomalies during 2B matching so such issues are flagged before month end closure.

What is the difference between an HSN code and a GSTIN for invoice purposes?

HSN is a product classification code that determines the GST rate applicable to a specific good. GSTIN is a 15 digit taxpayer registration number unique to each registered entity. On an invoice, HSN appears at the line item level against each product, GSTIN appears in the supplier and recipient fields. Confusing or swapping these is a common data entry error in Tally, wrong HSN at line level invalidates the rate applied, while wrong GSTIN blocks ITC at the buyer's end.

I sell both goods and services, do I need HSN and SAC on the same invoice?

Yes. A single invoice can contain both goods, with HSN, and services, with SAC. Each line item carries its own code. GSTR 1 Table 12 captures HSN wise and SAC wise summaries together. On an e invoice, the line level HsnCd field accepts both HSN and SAC codes, the IRP does not reject SAC codes submitted in the HSN field, but GSTN recommends consistent coding for clean GSTR 1 auto population. AI Accountant can enforce item master rules so your team uses the right code type per line.

My supplier used the wrong HSN on the invoice, does that affect my ITC claim?

Directly, no, provided the tax was paid and the supply is eligible. ITC under Section 16 depends on receipt of goods or services, a valid tax invoice, tax paid by the supplier, and the supplier filing returns. An incorrect HSN alone is not a ground for ITC denial under Section 17 or 17(5). However, if the wrong HSN led to a wrong tax rate being charged, the rate differential creates a compliance gap. Ask your supplier for a corrected invoice or credit note with the right HSN. Tools like AI Accountant auto reconcile supplier invoices to item master HSNs and flag mismatches for action.

How do I handle an HSN code for a product that has no exact match in the tariff list?

When no specific entry exists, classify under the residual or not elsewhere specified, NES, entry within the most relevant chapter. Every chapter contains a residual heading, typically ending in 90 at the 4 digit level, for goods not covered by specific headings. Use the chapter notes to confirm the residual heading applies. If the classification is genuinely unclear, seek an advance ruling from the state or central AAR under Section 97 of the CGST Act.

What GST rate applies if the HSN code falls under multiple rate schedules?

Apply the more specific entry over the general one, a rule of specificity. For example, a specific refined oil entry overrides a general edible oil entry. If there is genuine ambiguity between two equally specific entries, seek an advance ruling before invoicing, because a wrong choice triggers both a tax differential and a potential Section 122 penalty for short payment.