HSN and SAC code finder

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Every code in the list

The services and goods that small businesses in India bill most often, with the rate that applies to each now. Where a rate depends on a condition — the price of the piece, the room tariff, whether input credit is taken — both rates and the condition are shown rather than one number guessed for you.

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371 codes. Rates checked against the notifications in force on 8 September 2026.

Services — SAC codes

Code	What it covers	GST
998313	Information technology consulting and support services	18%
998314	Information technology design and development services	18%
998315	Hosting and information technology infrastructure provisioning services	18%
998316	IT infrastructure and network management services	18%
998319	Other information technology services not elsewhere classified	18%
997331	Licensing services for the right to use computer software and databases	18%
998713	Maintenance and repair of computers and peripheral equipment	18%
998311	Management consulting and management services (financial, strategic, HR, marketing, operations, supply chain)	18%
998312	Business consulting services including public relations services	18%
998321	Architectural advisory services	18%
998322	Architectural services for residential building projects	18%
998323	Architectural services for non-residential building projects	18%
998331	Engineering advisory services	18%
998332	Engineering services for building projects	18%
998333	Engineering services for industrial and manufacturing projects	18%
998334	Engineering services for transportation projects	18%
998335	Engineering services for power projects	18%
998336	Engineering services for telecommunications and broadcasting projects	18%
998337	Engineering services for waste management, water and drainage projects	18%
998339	Project management services for construction projects	18%
998346	Technical testing and analysis services	18%
998371	Market research services	18%
998372	Public opinion polling services	18%
998393	Scientific and technical consulting services	18%
998399	Other professional, technical and business services not elsewhere classified	18%
998211	Legal advisory and representation concerning criminal lawReverse charge: an advocate or law firm supplying to an Indian business entity does not charge GST — the recipient pays.	18%
998212	Legal advisory and representation concerning other fields of lawReverse charge: an advocate or law firm supplying to an Indian business entity does not charge GST — the recipient pays.	18%
998213	Legal documentation and certification for patents, copyrights and other IPR	18%
998214	Legal documentation and certification concerning other documents	18%
998215	Arbitration and conciliation services	18%
998221	Financial auditing services	18%
998222	Accounting and bookkeeping services	18%
998223	Payroll services	18%
998231	Corporate tax consulting and preparation services	18%
998232	Individual tax preparation and planning services	18%
998240	Insolvency and receivership services	18%
998361	Advertising services	18%
998362	Purchase or sale of advertising space or time, on commission	18%
998363	Sale of advertising space in print media (except on commission)5% applies only to the bare sale of print space. If design or artwork is bundled in, the whole supply is advertising under 998361 at 18%.	5% or 18% — depends
998364	Sale of television and radio advertising time	18%
998365	Sale of internet advertising space	18%
998366	Sale of other advertising space or time (except on commission)	18%
998391	Specialty design services — interior, fashion, industrial and other specialty design	18%
998397	Sponsorship services and brand promotion servicesReverse charge where a non-body-corporate sponsors a body corporate or partnership firm. Body corporate sponsors are on forward charge from 16 Jan 2025.	18%
998381	Portrait photography services	18%
998382	Advertising and related photography services	18%
998383	Event photography and event videography services	18%
998384	Specialty photography services	18%
998385	Restoration and retouching of photography	18%
998386	Photographic and videographic processing services	18%
998387	Other photography and videography and their processing services	18%
998395	Translation and interpretation services	18%
998596	Events, exhibitions, conventions and trade shows organisation and assistance	18%
999611	Sound recording services	18%
999612	Motion picture, videotape, television and radio programme production	18%
999613	Audiovisual post-production services	18%
999293	Commercial training and coaching services	18%
999294	Other education and training services not elsewhere classified	18%
999210	Pre-primary education servicesExempt only where the supplier is an 'educational institution' under Entry 66 of Notification 12/2017. Private coaching is 18%.	0%
999220	Primary education servicesExempt only where the supplier is an 'educational institution' under Entry 66 of Notification 12/2017.	0%
999231	Secondary education services, generalExempt only where the supplier is an 'educational institution' under Entry 66 of Notification 12/2017.	0%
999241	Higher education services, generalExempt only where the course leads to a qualification recognised by law.	0%
995411	Construction of single dwelling, multi-dwelling or multi-storeyed residential buildingsGeneral works contracts are 18% with input tax credit. Developer schemes for residential apartments (1% or 5% without credit) are separate — check before using this rate.	18%
995412	Construction of other residential buildings — old age homes, hostels, shelters	18%
995413	Construction of industrial buildings	18%
995414	Construction of commercial buildings — offices, malls, hotels, restaurants, halls	18%
995415	Construction of other non-residential buildings — schools, hospitals, clinics	18%
995416	Construction of other buildings not elsewhere classified	18%
995419	Repair, alteration, addition, replacement, renovation or remodelling of buildings	18%
996791	Goods transport agency services for road transport5% without input tax credit (forward or reverse charge), or 18% with full credit under forward charge. Election is made at the start of the financial year. Freight up to ₹1,500 per consignment is exempt.	5% or 18% — depends
996792	Goods transport agency services for other modes of transportSame 5%-without-credit or 18%-with-credit structure as road GTA.	5% or 18% — depends
996812	Courier services	18%
996813	Local delivery services	18%
996819	Other delivery services not elsewhere classified	18%
996711	Container handling services	18%
996712	Customs house agent services	18%
996713	Clearing and forwarding services	18%
996721	Refrigerated storage services	18%
996729	Other storage and warehousing servicesExempt for storage or warehousing of agricultural produce and rice.	18%
997212	Rental or leasing of own or leased non-residential propertyReverse charge where a registered person rents commercial property from an unregistered landlord (from 10 Oct 2024) — the tenant pays.	18%
997211	Rental or leasing of own or leased residential propertyExempt where a residential dwelling is rented for use as a residence. Otherwise 18%.	0% or 18% — depends
997221	Property management services on fee, commission or contract basis	18%
997222	Building sales on a fee or commission basis	18%
997223	Land sales on a fee or commission basis	18%
997313	Leasing or rental of construction machinery and equipment	18%
997314	Leasing or rental of office machinery and equipment	18%
997315	Leasing or rental of computers without operator	18%
998711	Maintenance and repair of fabricated metal products, machinery and equipment	18%
998714	Maintenance and repair of transport machinery and equipment	18%
998715	Maintenance and repair of electrical household appliances	18%
998716	Maintenance and repair of telecommunication equipment	18%
998717	Maintenance and repair of commercial and industrial machinery	18%
998719	Maintenance and repair of other machinery and equipment	18%
998723	Repair services of garments and household textiles	18%
998724	Repair services of furniture	18%
998729	Repair of other goods not elsewhere classified	18%
998731	Installation services of fabricated metal products	18%
998733	Installation services of office and computing machinery	18%
998739	Other installation services not elsewhere classified	18%
9988	Job work — manufacturing services on physical inputs owned by othersRate follows the goods worked on, not the code. 1.5% diamonds; 5% for food and agri (Ch 1–22), pharma (Ch 30), leather (Ch 41), textiles (Ch 50–63), printing on Ch 48–49, tailoring, specified bricks, jewellery, handicrafts, umbrellas; 18% for all other job work (raised from 12% on 22 Sep 2025).	18% or 5% or 1.5% — depends
999721	Hairdressing and barbers services5% without input tax credit, and CBIC has said this is mandatory — 18% with credit is not an option.	5%
999722	Cosmetic treatment, manicuring and pedicuring services5% without input tax credit, mandatory.	5%
999723	Physical well-being services including health club and fitness centre5% without input tax credit, mandatory.	5%
999729	Other beauty treatment services not elsewhere classified5% without input tax credit, mandatory.	5%
999712	Dry-cleaning services, including fur product cleaning	18%
999713	Other textile cleaning services	18%
998533	General cleaning services	18%
998531	Disinfecting and exterminating services	18%
998525	Guard servicesReverse charge where a non-body-corporate supplies security services to a registered person — the recipient pays.	18%
998513	Contract staffing services	18%
998514	Temporary staffing services	18%
998519	Other employment and labour supply services not elsewhere classified	18%
998511	Executive or retained personnel search services	18%
996311	Room or unit accommodation services by hotels, inns, guest houses, clubs and the like5% without input tax credit where the value is up to ₹7,500 per unit per day; 18% with credit above that.	5% or 18% — depends
996322	Room or unit accommodation by hostels, camps and paying guest accommodationSame ₹7,500 per unit per day threshold as hotels.	5% or 18% — depends
996331	Services by restaurants, cafes and similar eating facilities, including takeaway and delivery5% without input tax credit outside 'specified premises'; 18% with credit inside them. Specified premises means the supplier's hotel accommodation exceeded ₹7,500 per unit per day in the preceding financial year, or the supplier opted in.	5% or 18% — depends
996334	Catering in exhibition halls, events, marriage halls and other functions5% without input tax credit for standalone catering; 18% with credit at specified premises.	5% or 18% — depends
996111	Services on a fee, commission or contract basis on wholesale tradeAgents making taxable supplies for a principal must register regardless of the ₹20 lakh / ₹10 lakh threshold.	18%
996211	Services on a fee, commission or contract basis on retail trade	18%
997152	Brokerage and related securities and commodities services	18%
998599	Other support services not elsewhere classified	18%
997112	Deposit services	18%
997113	Credit-granting services including guarantees and securities	18%
997114	Financial leasing services	18%
997119	Other financial services except investment banking, insurance and pensions	18%
997132	Life insurance services (excluding reinsurance)Individual life policies — term, ULIP, endowment — are exempt from 22 Sep 2025. Group policies remain 18%.	0% or 18% — depends
997133	Accident and health insurance servicesIndividual, family floater and senior citizen health policies are exempt from 22 Sep 2025. Employer group health remains 18%.	0% or 18% — depends
997134	Motor vehicle insurance servicesThird-party insurance of goods carriage is 5%.	18% or 5% — depends
997156	Financial consultancy services	18%
997157	Foreign exchange services	18%
997161	Services auxiliary to insurance and pensionsInsurance agent commission is under reverse charge — the insurer pays.	18%
997163	Actuarial services	18%

Goods — HSN codes

Code	What it covers	GST
0401	Milk — fresh, pasteurised or UHT	0%
0403	Curd, lassi, buttermilkNil loose; 5% when pre-packaged and labelled.	0% or 5% — depends
0406	Paneer or chenaNil whether or not pre-packaged and labelled.	0%
0406	Cheese (other than paneer or chena)	5%
0402	Condensed milk and milk powder	5%
0405	Butter, ghee and other dairy spreads	5%
0407	Birds' eggs in shell	0%
0409	Natural honeyNil unless pre-packaged and labelled.	0% or 5% — depends
0713	Dried leguminous vegetables — pulses and dalNil loose; 5% when pre-packaged and labelled.	0% or 5% — depends
1001	WheatNil loose; 5% when pre-packaged and labelled.	0% or 5% — depends
1006	RiceNil loose; 5% when pre-packaged and labelled.	0% or 5% — depends
1101	Wheat or meslin flour — atta and maidaNil loose; 5% when pre-packaged and labelled.	0% or 5% — depends
1102	Cereal flours other than wheat — including besan and other floursNil loose; 5% when pre-packaged and labelled.	0% or 5% — depends
1103	Cereal groats, meal and pellets — suji, rava, daliaNil loose; 5% when pre-packaged and labelled.	0% or 5% — depends
2501	Salt of all types	0%
1701	Jaggery or gurNil unless pre-packaged and labelled.	0% or 5% — depends
1701	Sugar	5%
0801	Coconuts, brazil nuts and cashew nuts, driedFresh nuts are nil; dried are 5%.	5%
0802	Other nuts — almonds, walnuts, pistachios, hazelnuts, driedFresh nuts are nil; dried are 5%.	5%
0804	Dates, figs, pineapples, guavas, mangoes — driedFresh fruit is nil.	5%
0806	Grapes, dried — raisins and currants	5%
0901	Coffee, roastedCoffee beans not roasted are nil.	5%
0902	Tea, black or green, processedUnprocessed green tea leaves are nil.	5%
0904	Pepper and dried chillies	5%
0906	Cinnamon	5%
0907	Cloves	5%
0908	Nutmeg, mace and cardamom	5%
0909	Seeds of anise, coriander, cumin, fennel	5%
0910	Ginger, turmeric, bay leaves and other spicesFresh ginger and fresh turmeric are nil.	5%
1507	Soya-bean oil	5%
1511	Palm oil	5%
1512	Sunflower, safflower or cotton-seed oil	5%
1508	Ground-nut oil	5%
1514	Rape, colza or mustard oil	5%
1905	Biscuits, cakes, pastry, rusk and bakers' wares	5%
1905	Bread, roti, chapati, paratha, khakhra, pizza breadAll Indian breads, by any name called.	0%
2106	Namkeen, bhujia, mixture, chabena and similar ready-to-eat savouriesReady-to-eat savouries are 5%. Pan masala under the same heading is 40%.	5%
1806	Chocolate and other cocoa preparations	5%
1704	Sugar confectionery — toffee, candy, white chocolate	5%
1904	Cornflakes, puffed rice, poha and prepared cerealsMuri and chira are nil when loose, 5% pre-packaged.	5%
1902	Pasta, macaroni, noodles, seviyan and vermicelli	5%
2103	Sauces, ketchup, mayonnaise, mixed condiments and curry paste	5%
2104	Soups and broths	5%
2105	Ice cream and other edible ice	5%
2007	Jams, jellies, marmalades and fruit purees	5%
2009	Fruit and vegetable juicesCarbonated fruit drinks are 40%, not 5%.	5%
2201	Drinking water and mineral water, packagedMust not contain added sugar or flavouring. Non-packaged water is nil.	5%
2202	Soya milk, plant-based milk drinks and fruit-pulp based drinksExcludes carbonated beverages of fruit drink, which are 40%.	5%
2202	Aerated, carbonated, caffeinated and energy drinks	40%
0701	Fresh or chilled vegetables	0%
0803	Fresh fruit — bananas and other fresh fruit	0%
5208	Woven cotton fabricFabric is 5% at any value — the ₹2,500 threshold applies only to made-up articles in Chapters 61, 62, 63 and 64.	5%
5407	Woven fabric of synthetic filament yarn	5%
5512	Woven fabric of synthetic staple fibres	5%
5007	Woven fabric of silk — including plain saree fabricA plain unstitched saree is fabric and stays 5% at any value.	5%
6006	Knitted or crocheted fabric	5%
6109	T-shirts, singlets and other vests, knitted5% up to ₹2,500 sale value per piece; 18% above. The test is the price of that individual piece, not the invoice total.	5% or 18% — depends
6105	Men's shirts, knitted5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6205	Men's shirts, woven5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6203	Men's suits, jackets, trousers and shorts, woven5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6204	Women's suits, dresses, skirts and trousers, woven5% up to ₹2,500 per piece; 18% above. A pre-stitched saree or stitched salwar suit falls here.	5% or 18% — depends
6103	Men's suits, jackets and trousers, knitted5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6104	Women's suits, dresses and trousers, knitted5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6107	Men's underwear, nightwear and dressing gowns, knitted5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6108	Women's slips, briefs, nightdresses and nightwear, knitted5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6212	Brassieres, girdles, corsets and braces5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6111	Babies' garments and clothing accessories, knitted5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6301	Blankets and travelling rugs5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6302	Bed linen, table linen, toilet and kitchen linen — bedsheets and towels5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6303	Curtains, drapes, blinds and valances5% up to ₹2,500 per piece; 18% above.	5% or 18% — depends
6309	Worn clothing and other worn articlesFlat 5% — no price threshold.	5%
6401	Waterproof footwear of rubber or plastics5% up to ₹2,500 sale value per pair; 18% above.	5% or 18% — depends
6402	Other footwear of rubber or plastics — chappals and slippers5% up to ₹2,500 per pair; 18% above.	5% or 18% — depends
6403	Footwear with leather uppers — shoes and boots5% up to ₹2,500 per pair; 18% above.	5% or 18% — depends
6404	Footwear with textile uppers — sports and canvas shoes5% up to ₹2,500 per pair; 18% above.	5% or 18% — depends
6405	Other footwear5% up to ₹2,500 per pair; 18% above.	5% or 18% — depends
6406	Parts of footwear — soles, heels and uppersParts are not footwear, so the ₹2,500 threshold does not apply.	18%
3401	Toilet and bathing soap in bars, cakes or moulded piecesOnly bar, cake or moulded form. Liquid handwash and body wash are 18%.	5%
3401	Liquid handwash, body wash and laundry soap	18%
3402	Detergent, fabric softener, dishwash liquid and cleaning preparations	18%
3305	Hair oil and shampooOnly hair oil and shampoo are 5%. Hair gel, dye and conditioner are 18%.	5%
3306	Toothpaste and tooth powder	5%
9603	ToothbrushToothbrushes are 5%. Brooms of twigs under the same heading are nil.	5%
3304	Talcum powder and face powderOnly talcum and face powder are 5%. Other cosmetics are 18%.	5%
3304	Cosmetics — lipstick, foundation, cream, nail polishLoose kajal, kumkum, bindi, sindur and alta are nil.	18%
3303	Perfumes and toilet waters	18%
3307	Shaving cream, shaving lotion and aftershaveDeodorants, antiperspirants and bath preparations are 18%.	5%
3307	Agarbatti, dhoop, lobhan and sambraani	5%
9619	Sanitary pads, napkins and tamponsSanitary pads are nil; diapers under the same heading are 5%.	0%
9619	Baby diapers, clinical and adult diapers	5%
9615	Combs, hair slides, hairpins and curlersElectrical hair appliances fall under 8516 at 18%.	5%
7323	Steel table, kitchen and household articles — including pressure cookers	5%
7418	Copper and brass table, kitchen and household articles	5%
7615	Aluminium table, kitchen and household articles	5%
6911	Porcelain or china tableware and kitchenware	5%
6912	Ceramic tableware and kitchenware other than porcelain	5%
7013	Glassware for table, kitchen or household use	18%
3924	Plastic tableware, kitchenware and household articles	18%
3926	Feeding bottles	5%
3406	Candles and tapers	5%
3605	Safety matchesOnly safety matches (3605 00 10) are 5%; other matches are 18%.	5%
9603	Brooms and brushes of twigs or vegetable material	0%
4401	Fuel wood and wood charcoal	0%
6601	Umbrellas and sun umbrellas	5%
8452	Sewing machines other than industrial	5%
9405	Hurricane lanterns, kerosene and pressure lamps, petromaxElectric and LED lamps are 18%, not 5%.	5%
9403	Furniture wholly of bamboo, cane or rattanMust be wholly of bamboo, cane or rattan. Other furniture is 18%.	5%
9403	Other furniture — wooden, metal, plastic, glass or stone	18%
9401	Seats, chairs and sofas	18%
9404	Mattresses, pillows and cushions — foam, spring or rubberised coirCotton quilts and articles wholly of quilted textile are 5% up to ₹2,500 per piece.	18%
9404	Cotton quilts and articles wholly of quilted textile material5% up to ₹2,500 sale value per piece; 18% above.	5% or 18% — depends
4820	Exercise books, notebooks, graph books and laboratory notebooksNil covers exercise books, notebooks and graph books only. Letterheads, registers, bill books and account books under the same heading are 18%.	0%
4820	Letterheads, business forms, registers and account books18%. Only exercise books, notebooks and graph books under 4820 are nil.	18%
9609	Pencils, crayons, pastels, drawing charcoal and chalk	0%
8214	Pencil sharpeners	0%
4016	Erasers	0%
9608	Ball point pens, gel pens, fountain pens and markersPens are 18% even though pencils are nil.	18%
4901	Printed books, textbooks and Braille booksBrochures and leaflets under 4901 are 5%.	0%
4901	Brochures, leaflets and similar printed matter	5%
4902	Newspapers, journals and periodicals	0%
4905	Maps, atlases, charts and globes	0%
4802	Uncoated writing and printing paper — A4 and copier paperNil only for uncoated paper used for exercise books, graph books and notebooks. General copier paper is 18%.	18%
4819	Cartons, boxes and cases of corrugated or non-corrugated paper	5%
4801	Newsprint in rolls or sheets	5%
4818	Tissue paper, paper napkins and kitchen towels	18%
4823	Paper pulp moulded trays and other paper articles	5%
4911	Posters, catalogues, advertising material and printed flex or banners	18%
4909	Greeting cards, postcards and calendars	18%
9503	Toys — tricycles, scooters, dolls, soft toys, puzzles and wooden toysElectronic and battery-operated toys are 18%.	5%
9503	Electronic and battery-operated toys	18%
9504	Playing cards, chess, carrom, ludo and board gamesVideo game consoles and machines are excluded.	5%
9506	Sports goods — bats, balls, rackets and netsArticles and equipment for general physical exercise, such as gym equipment, stay at 18%.	5%
9507	Fishing rods, hooks and tackle	5%
3004	Medicaments and formulations — allopathic medicines36 specified life-saving drugs are nil. Check the Notification 10/2025 list.	5%
3004	Ayurvedic, Unani, Siddha, homoeopathic and bio-chemic medicamentsMust be made per the formulae in the authoritative books specified.	5%
3006	Contraceptives of all types	0%
3005	Wadding, gauze, bandages and dressings	5%
9018	Medical, surgical, dental and veterinary instruments and appliances	5%
9025	Clinical thermometers	5%
9021	Hearing aids	0%
9021	Orthopaedic appliances, crutches, splints and artificial body partsHearing aids are nil, not 5%.	5%
9001	Contact lenses and spectacle lenses	5%
9003	Spectacle frames and mountings	5%
9004	Spectacles, corrective — including vision-correcting gogglesNon-corrective sunglasses are 18%.	5%
8471	Laptops, desktops, servers and other automatic data processing machines; keyboards, mice, hard drives and SSDs	18%
8443	Printers, copiers and multifunction devices	18%
8528	Monitors and projectors	18%
8528	Televisions of all sizesCame down from 28%; the old above-32-inch band is gone.	18%
8473	Parts and accessories of data processing machines — RAM, motherboards and cards	18%
8523	Storage media — USB drives, memory cards and discs	18%
8517	Mobile phones, routers, switches, modems and other telecom equipmentMobile phones are 18% at every price point.	18%
8504	UPS, adaptors, chargers, transformers and invertersSolar inverters are 5%.	18%
8544	Insulated wire and cable — USB, HDMI, LAN and power cables	18%
4202	Trunks, suitcases, bags, laptop bags and carry cases	18%
8507	Electric accumulators — power banks and lead-acid and lithium-ion batteriesBatteries sold as part of a solar system take 5%; sold standalone they are 18%.	18%
8518	Microphones, headphones, earphones, speakers and amplifiers	18%
9102	Wrist watches and smart watches	18%
8415	Air conditioning machinesCame down from 28%.	18%
8418	Refrigerators, freezers and water coolersCame down from 28%.	18%
8450	Washing machines and washer-dryersCame down from 28%.	18%
8422	Dishwashing machines and packing machineryCame down from 28%.	18%
8414	Electric fans — ceiling, table, wall and exhaustFans are 18%. Some sites report 5% — that is wrong; only hand pumps under 8414 are 5%.	18%
9405	LED bulbs, tubes, panels, fittings and driversLED lighting went up from 12% to 18%. Sites showing 5% or 12% are stale.	18%
8516	Water heaters, geysers, electric irons and room heaters	18%
8541	Solar cells, modules and photovoltaic panels	5%
8419	Solar water heaters and systems	5%
8502	Generating sets and rotary converters — DG sets	18%
2523	Cement — OPC, PPC and PSCCame down from 28%.	18%
7213	Bars and rods of iron or non-alloy steel, hot-rolled	18%
7214	Other bars and rods of iron or non-alloy steel — TMT bars	18%
7216	Angles, shapes and sections of iron or non-alloy steel	18%
6904	Building bricksOne of the few things still at 12%, under Notification 14/2025. Whether the older 6% without-input-credit option survives is unresolved — 12% is the safe default.	12%
6815	Fly ash bricks, blocks and aggregates12% under Notification 14/2025.	12%
6905	Roofing tiles and other ceramic constructional goods12% under Notification 14/2025.	12%
6907	Ceramic and vitrified floor and wall tilesFloor and wall tiles are 18% — they are not the 12% brick and roofing-tile exception.	18%
6910	Ceramic sanitaryware — sinks, washbasins, water closets and urinals	18%
3208	Paints and varnishes based on synthetic polymers	18%
3209	Paints and varnishes based on polymers dispersed in water	18%
4412	Plywood, veneered panels and laminated wood	18%
7005	Float glass and surface ground or polished glass in sheets	18%
7007	Safety glass — toughened or laminated	18%
3917	Tubes, pipes and fittings of plastics — PVC, CPVC and UPVC	18%
7306	Other tubes and pipes of iron or steel — GI pipes	18%
7318	Screws, bolts, nuts, washers and similar fasteners of iron or steel	18%
2515	Marble, travertine and other calcareous stone in blocksBlocks are 5%; worked slabs under 6802 are 18%.	5%
2516	Granite, sandstone and other monumental stone in blocks	5%
6802	Worked monumental or building stone — marble and granite slabs	18%
2517	Pebbles, gravel, crushed stone and aggregates	5%
8703	Small cars — petrol, LPG or CNG up to 1200cc and up to 4000mm longBoth conditions must hold. Over 1200cc OR over 4000mm and it is 40%.	18%
8703	Small cars — diesel up to 1500cc and up to 4000mm longBoth conditions must hold. Over 1500cc OR over 4000mm and it is 40%.	18%
8703	Cars above the small-car thresholds — petrol over 1200cc or diesel over 1500cc, or over 4000mm longEither condition alone puts the car at 40%. A long car with a small engine is still 40%.	40%
8703	Electrically operated vehicles including two and three wheelers	5%
8711	Motorcycles and scooters up to 350ccThe 350cc line is the whole test — above it the rate jumps to 40%.	18%
8711	Motorcycles above 350cc	40%
8701	Tractors, except road tractors for semi-trailers above 1800cc	5%
8708	Parts and accessories of motor vehiclesUniform 18% regardless of sub-code. Specified tractor parts are 5%.	18%
8702	Motor vehicles for the transport of ten or more persons — buses	18%
8704	Motor vehicles for the transport of goods — trucks and goods carriers	18%
4011	New pneumatic tyres of rubber — car, truck, bus and two-wheelerCame down from 28%. Tractor tyres and bicycle tyres are 5%.	18%
4011	Tractor tyres and tubes	5%
8712	Bicycles and other non-motorised cycles	5%
8714	Parts and accessories of bicycles	5%
8713	Carriages for disabled persons	5%
8413	Hand pumps and partsPower-driven water pumps, including submersible and monoblock, are 18%.	5%
8413	Power-driven water pumps — centrifugal, submersible and monoblock	18%
8501	Electric motors and generators	18%
8408	Compression-ignition internal combustion piston engines — diesel engines	18%
8432	Agricultural soil preparation and cultivation machinery	5%
8433	Harvesting, threshing machinery, mowers and balers	5%
8436	Other agricultural, horticultural, poultry and beekeeping machinery	5%
8424	Sprinklers, drip irrigation systems, mechanical sprayers and nozzles	5%
8479	Composting machines and other machines with individual functions	5%
8201	Agricultural hand tools — spades, shovels, hoes, forks, rakes, axes, sickles and prunersNil, other than ghamella.	0%
8202	Hand saws and saw blades	18%
8203	Files, pliers, pincers, tweezers and metal cutting shears	18%
8204	Hand-operated spanners and wrenches	18%
8207	Interchangeable tools for hand tools or machine tools — drill bits	18%
8467	Hand-held power tools — drills, grinders and saws	18%
4819	Corrugated cartons and boxes for packaging5% output on 18% inputs — watch the inverted duty position.	5%
3923	Plastic articles for the conveyance or packing of goods — containers, bottles, crates	18%
3919	Self-adhesive plates, sheets and tape of plastics	18%
4821	Paper and paperboard labels of all kinds	18%
3920	Other plates, sheets and film of plastics, non-cellular	18%
2701	Coal, briquettes and solid fuels manufactured from coalWent up from 5% to 18%, but the ₹400 per tonne compensation cess was removed at the same time.	18%
2807	Sulphuric acid and oleumConcession sits under the fertiliser sector but the entry carries no end-use wording. Confirm before invoicing industrial-grade acid for non-fertiliser use.	5%
2808	Nitric acid and sulphonitric acids	5%
2814	Ammonia, anhydrous or in aqueous solution	5%
3506	Prepared glues and other prepared adhesives	18%
3403	Lubricating preparations	18%
2710	Petroleum oils other than crude — lubricating oils and greases	18%
7113	Articles of jewellery of precious metal	3%
7108	Gold, unwrought or semi-manufactured	3%
7106	Silver, unwrought or semi-manufactured	3%
7102	Diamonds, cut and polishedCut and polished diamonds are 1.5%; rough or unworked diamonds are 0.25%.	1.5%
7102	Diamonds, rough or unworked	0.25%
2106	Pan masala	40%
2402	Cigars, cheroots, cigarillos and cigarettesMoved to 40% from 1 February 2026. Sources showing 28% are stale.	40%
2403	Other manufactured tobaccoBiris are the exception at 18%.	40%
2403	BirisBiris are 18%, not 40%.	18%

HSN or SAC — which one do you need?

HSN codes classify goods and SAC codes classify services. They are two halves of the same system: every SAC code begins with 99, and goods use the other chapters, from live animals in chapter 1 to works of art in chapter 97. If you sell a physical thing, you need an HSN code. If you provide a service, you need a SAC code. A business that does both puts the right kind on each line.

The code is a classification, not a rate. Two products under the same heading can carry different GST — which is why some rows above show two rates — and the rate can change while the code stays the same. Find the code first, then read the rate that goes with it.

How many digits to put on the invoice

It depends on your aggregate turnover in the previous financial year. Up to ₹5 crore, four digits are enough on an invoice to a registered customer, and on a bill to an unregistered customer you may leave the code off altogether. Above ₹5 crore, six digits are mandatory on every invoice. Exports are generally shown at eight, because customs paperwork works at that level.

This rule did not change in the 2025 reform. A four-digit code is the first four digits of the six-digit one, so if you find a six-digit code here and only need four, keep the first four.

Why some codes show two rates

For some goods and services the rate turns on a condition, not on the code. Clothing, footwear, bed linen and quilts are 5% up to ₹2,500 a piece and 18% above it — and the test is the price of that individual piece, not the invoice total, so ten ₹800 shirts on one bill are all 5% and one ₹3,000 jacket is 18%. A hotel room is 5% up to ₹7,500 a night and 18% above. Goods transport by road is 5% without input tax credit or 18% with it. Salons and gyms are 5% and cannot take input credit at all.

Where that happens the finder shows both rates and the condition, and the invoice generator will not fill the rate in for you. A tool that quietly picked one would be wrong for roughly one entry in nine.

What changed in the rates, and when

The GST slabs were restructured from 22 September 2025, and a second set of changes covering tobacco took effect on 1 February 2026. The slabs now are 0%, 5%, 18% and 40%, plus 3% on gold and jewellery, 1.5% and 0.25% on diamonds, and a leftover 12% on bricks and roofing tiles. The old 12% and 28% slabs are gone for everything else.

A great deal of what is published online still shows the old numbers — 12% on biscuits and butter, 28% on televisions and cement, 18% on medicines. Those are all wrong now: biscuits and butter are 5%, televisions and cement are 18%, medicines are 5%. The rates on this page are read from the rate notifications themselves and checked again after each GST Council meeting that changes them.

Questions people ask

What is the difference between an HSN code and a SAC code?

HSN codes classify goods and SAC codes classify services. Every SAC code begins with 99; HSN codes for goods use the other chapters. If you sell a physical thing you need an HSN code, and if you provide a service you need a SAC code. A business that does both puts the right kind on each line of the invoice.

How many digits of the HSN code do I need to show on an invoice?

It depends on your turnover in the previous financial year. Up to ₹5 crore, four digits are enough, and on a bill to an unregistered customer you can leave the code off altogether. Above ₹5 crore, six digits are mandatory on every invoice. Exports are generally shown at eight. This rule did not change in the 2025 reform.

Why does the same code show two GST rates?

Because for some goods and services the rate depends on a condition, not just the code. Clothing and footwear are 5% up to ₹2,500 a piece and 18% above it. A hotel room is 5% up to ₹7,500 a night and 18% above. Goods transport is 5% without input credit or 18% with it. Where that happens the finder shows both rates and the condition, rather than guessing for you.

Are the GST rates in this finder current?

They follow the rate notifications in force from 22 September 2025, updated for the 1 February 2026 changes to tobacco. The slabs are now 0%, 5%, 18% and 40%, plus 3% on gold and jewellery and a leftover 12% on bricks and roofing tiles. Many websites still list 12% and 28% for everyday goods; those rates no longer exist. The list is checked after each GST Council meeting that changes rates.

What if my product or service is not in the list?

The list covers the codes small businesses in India use most, not the entire tariff. If yours is missing, search for the most general word that describes it — the code you need is usually the four-digit heading that word belongs to — and confirm it with your accountant or in the HSN search on the GST portal. You can type any code into the invoice generator; it does not have to be in this list.

Putting the code on an invoice

The same search sits inside the item code field of the GST invoice generator: start typing on any line and it offers the code and the rate, fills the rate in where there is only one, and shows you the condition where there are two. The invoice then splits the tax into CGST and SGST or IGST from the place of supply and gives you a finished PDF. If you would rather work in a spreadsheet, the Excel templates have a column for the code on every line.

These notes are general guidance, not tax advice. The rate for a supply depends on exactly what it is, and rates change — confirm anything you are unsure about with your accountant.