HSN Codes & GST Rates

Author
By Labhdhi Dalal on July 7, 2019

HSN and SAC Codes are used to classify goods and services under GST. HSN i.e. Harmonized System of Nomenclature Code used to classify different goods under GST. Where as, SAC i.e. Service Accounting Code used to classify different services under GST.

HSN and SAC Codes are divided into the following categories.

Section and Chapters Includes
Section I (Chapters 1 to 5) live animals and animal products
Section II (Chapters 6 to 14) vegetable products
Section III (Chapter 15) Animal or Vegetable Fats and Oils and their cleavage products
Section IV (Chapters 16 to 24) Beverages, Spirits, Vinegar, and Tobacco
Section V (Chapters 25 to 27) Mineral Products
Section VI (Chapters 28 to 38) Chemical and Para-Chemical Products
Section VII (Chapters 39 to 40) Plastics and Rubber, and Articles thereof
Section VIII (Chapters 41 to 43) Certain Animal Hides and Skins
Section IX (Chapters 44 to 46) Wood, Cork, Manufactures of Straw, and Articles thereof
Section X (Chapters 47 to 49) Pulp of Wood, Paper, Paperboard, and Printed products
Section XI (Chapters 50 to 63) Textiles and Textile Articles
Section XII (Chapters 64 to 67) Footwear, Headgear, Umbrellas, Walking Sticks, Prepared Feathers, Artificial Flowers, and Articles of Human Hair
Section XIII (Chapters 68 to 70) Articles Made of Minerals, Stone, Plaster, Cement, etc., and Ceramic and Glass Products
Section XIV (Chapter 71) Precious Metals and Stones
Section XV (Chapters 72 to 83) Base Metals and Articles thereof
Section XVI (Chapters 84 to 85) Machinery and Mechanical Appliances, Electrical Equipment, Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of such Articles
Section XVII (Chapters 86 to 89) Vehicles, Aircraft, Vessels, and Associated Transport Equipment
Section XVIII (Chapters 90 to 92) Optical, Photographic, Cinematographic, and Musical Apparatus and Equipment; Measuring, Medical, Surgical, and Other Instruments; and Clocks and Watches
Section XIX (Chapter 93) Arms and Ammunitions
Section XX (Chapters 94 to 96) Miscellaneous Manufactured Articles
Section XXI (Chapters 97 to 99)

Arts, Collector’s Pieces, and Antiques

 

Section I : Live Animals; Animal Products

Section I contains classifications under Chapter 1 to Chapter 5.

  • Chapter 1 include the goods relating to Living Animals like sheep, goats, etc.
  • Chapter 2 include the goods relating to Meat items and edible offal of animals.
  • Chapter 3 include goods relating to Fish, Fish Meat and Fillets, Fish seeds, prawns, etc.
  • Chapter 4 include goods relating to Eggs, Honey & Milk Products.
  • Chapter 5 include goods relating to Non Edible Animal Products and Animal Products not specified elsewhere.

Section II : Vegetable Products

Section II contains classifications under Chapter 6 to Chapter 14.

  • Chapter 6 include the goods relating to Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.
  • Chapter 7 include the goods relating to Vegetable items like herbs, dry plants, lettuce, potatoes, etc.
  • Chapter 8 include goods relating to Fruits and Dry Fruit items.
  • Chapter 9 include goods relating to Tea, Coffee and Spices like cinnamon, ginger, turmeric, etc.
  • Chapter 10 include goods relating to Edible Grains like wheat, rice, oats, etc.
  • Chapter 11 include goods relating to Milling Industry Products like flour, malt, starches, wheat gluten, etc.
  • Chapter 12 include goods relating to Oil Seeds, Fruit, Plant items like soya beans, ground nuts, hop cones, etc.
  • Chapter 13 include goods relating to Resins, Gums, Vegetable SAP & Extracts like lac and shellac, natural gums, resins, etc.
  • Chapter 14 include goods relating to Vegetable Material & Products like betel leaves, sisal leaves, bidi wrapper leaves (tendu)

Section III : Animal or Vegetable Fats and Oils and their cleavage products

Section III contains classifications under Chapter 15.

  • Chapter 15 include the goods relating to Fats, Oil & Waxes like wool grease, coconut (copra), glycerol, olive oils, palm oils, sunflower-seed, edible mixtures, etc.

Section IV : Prepared Foodstuffs, Beverages, Spirits and Vinegar, Tobacco and Manufactured Tobacco Substitutes Products

Section IV contains classifications under Chapter 16 to Chapter 24.

  • Chapter 16 include the goods relating to Food Items like prepared or preserved fish caviar, sausages and products of meat, etc.
  • Chapter 17 include the goods relating to sugar, jaggery, honey & bubble gums like beet sugar, khandsari sugar, molasses, cane jaggery, etc.
  • Chapter 18 include the goods relating to Chocolate & Cocoa Products like cocoa beans, cocoa butter, chocolate and other food preparations, etc.
  • Chapter 19 include the goods relating to Pizza, Cake, Bread, Pasta & Waffles like tapioca, seviyan (vermicelli), pasta, khakhra, pappad, bread, puffed rice, waffles and wafers, etc.
  • Chapter 20 include the goods relating to Edible Plants like mushrooms and truffles, jams, fruit jellies, fruit juices, marmalade, etc.
  • Chapter 21 include the goods relating to Tea & Coffee Extract & Essence like yeasts, soups, roasted gram, pan masala, ice cream, mayonnaise and salad dressings, etc.
  • Chapter 22 include the goods relating to Mineral & Aerated Water products like ethyl alcohol and other spirits, tender coconut water, beverages containing milk, lemonade, aerated waters, ice and snow, etc.
  • Chapter 23 include the goods relating to Flours, Meals & pellets like wine lees, argol, de-oiled rice bran, residues of starch, coconut seed oil cake, etc.
  • Chapter 24 include the goods relating to Tobacco, Stemmed & Stripped products like cigars, cheroots, cigarillos and cigarettes, cut tobacco, snuff, jarda scented tobacco, filter cigarettes, etc.

Section V : Mineral Products

Section V contains classifications under Chapter 25 to Chapter 27.

  • Chapter 25 include the goods relating to Salt, sulphur, earths and stone products, plastering materials, lime and cement, etc.
  • Chapter 26 include the goods relating to Ores, slag and ash products.
  • Chapter 27 include the goods relating to Mineral fuels, mineral oils and products of their distillation; bituminous substances, mineral waxes etc.

Section VI : Products of the Chemical or Allied Industries

Section VI contains classifications under Chapter 28 to Chapter 38.

  • Chapter 28 include the goods relating to Inorganic chemicals, Organic or Inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.
  • Chapter 29 include the goods relating to Organic Chemicals.
  • Chapter 30 include the goods relating to Pharmaceutical Products.
  • Chapter 31 include the goods relating to Fertilizers.
  • Chapter 32 include the goods relating to Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other coloring matter; paints and varnishes; putty and other mastics; inks, etc.
  • Chapter 33 include the goods relating to Essential oils and resinoids; perfumery, cosmetic or toilet preparations, etc.
  • Chapter 34 include the goods relating to Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster.
  • Chapter 35 include the goods relating to Albuminoidal substances; modified starches; glues; enzymes, etc.
  • Chapter 36 include the goods relating to Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations, etc.
  • Chapter 37 include the goods relating to Photographic or cinematographic goods, etc.
  • Chapter 38 include the goods relating to Miscellaneous chemical products.

Section VII : Plastics; Rubber and Articles Thereof

Section VII contains classifications under Chapter 39 and Chapter 40.

  • Chapter 39 include the goods relating to Plastics and Plastics articles.
  • Chapter 40 include the goods relating to Rubber and Rubber articles.

Section VIII: Raw Hides and Skins, Leather, Fur Skins and articles thereof; Saddlery and Harness; Travel Goods, Handbags and similar Containers; Articles of Animal Gut (Other than Silk-Worm Gut)

Section VI contains classifications under Chapter 41 to Chapter 43.

  • Chapter 41 include the goods relating to Raw hides and skins (other than fur skins) and leather, etc.
  • Chapter 42 include the goods relating to Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut), etc.
  • Chapter 43 include the goods relating to Fur skins and artificial fur; manufactures thereof.

Section IX: Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basket Ware and Wickerwork.

Section IX contains classifications under Chapter 44 to Chapter 46.

  • Chapter 44 include the goods relating to Wood and articles of wood; wood charcoal, etc.
  • Chapter 45 include the goods relating to Cork and articles of cork.
  • Chapter 46 include the goods relating to Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork.

Section X: Pulp of wood or of other Fibrous Cellulosic Material, Recovered (Waste and scrap) paper or paperboard, paper and paperboard and articles thereof

Section X contains classifications under Chapter 47 to Chapter 49.

  • Chapter 47 include the goods relating to Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.
  • Chapter 48 include the goods relating to Paper and paperboard; articles of paper pulp, of paper or of paperboard.
  • Chapter 49 include the goods relating to Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

Section XI: Textile and textile articles

Section XI contains classifications under Chapter 50 to Chapter 63.

  • Chapter 50 include the goods relating to Silk Worm Cocoon, Yarn, Waste & Woven Fabrics.
  • Chapter 51 include the goods relating to Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
  • Chapter 52 include the goods relating to Cotton materials, Synthetics & Woven fabrics.
  • Chapter 53 include the goods relating to Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
  • Chapter 54 include the goods relating to Synthetic filaments, Woven fabrics & Rayon.
  • Chapter 55 include the goods relating to Synthetic filament tows & Polyester staple fiber.
  • Chapter 56 include the goods relating to Wadding, felt and non wovens; special yarns; twine, cordage, ropes and cables and articles thereof.
  • Chapter 57 include the goods relating to Carpets and other textile floor coverings.
  • Chapter 58 include the goods relating to Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.
  • Chapter 59 include the goods relating to Rubberized textile fabrics, Conveyor belts, etc.
  • Chapter 60 include the goods relating to Pile,Wrap Knit,Tarry & Crocheted fabrics.
  • Chapter 61 include the goods relating to Articles of apparel and clothing accessories, knitted or crocheted.
  • Chapter 62 include the goods relating to Articles of apparel and clothing accessories, not knitted or crocheted.
  • Chapter 63 include the goods relating to Other made up textile articles; sets; worn clothing and worn textile articles; rags.

Section XII: Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-Sticks, Seat-Sticks, Whips, Riding-Crops and Parts thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human Hair

Section XII contains classifications under Chapter 64 to Chapter 67.

  • Chapter 64 include the goods relating to Footwear, Gaiters and the like products.
  • Chapter 65 include the goods relating to Headgear and Other Parts.
  • Chapter 66 include the goods relating to Umbrellas, Walking-Sticks, Whips, Riding-Crops and Parts.
  • Chapter 67 include the goods relating to Prepared Feathers, Human Hair and Articles Thereof, Artificial Flowers.

Section XIII: Articles of stone, plaster, cement, asbestos

Section XIII contains classifications under Chapter 68 to Chapter 70.

  • Chapter 68 include the goods relating to Articles of Stone, Plaster, Cement, Asbestos, Mica or similar materials.
  • Chapter 69 include the goods relating to Ceramic Products.
  • Chapter 70 include the goods relating to Glass and Glassware.

Section XIV: Articles of stone, plaster, cement, asbestos

Section XIV contains classifications under Chapter 71.

  • Chapter 71 include the goods relating to Pearls, Stones, Precious Metals, Imitation Jewelry, Coins.

Section XV: Articles of stone, plaster, cement, asbestos

Section XV contains classifications under Chapter 72 to Chapter 83.

  • Chapter 72 include the goods relating to Iron and Steel Products.
  • Chapter 73 include the goods relating to Articles of Iron or Steel.
  • Chapter 74 include the goods relating to Copper and Articles Thereof.
  • Chapter 75 include the goods relating to Nickel and Articles Thereof.
  • Chapter 76 include the goods relating to Aluminum and Articles Thereof.
  • Chapter 78 include the goods relating to Lead and Articles Thereof.
  • Chapter 79 include the goods relating to Zinc and Articles Thereof.
  • Chapter 80 include the goods relating to Tin and Articles Thereof.
  • Chapter 81 include the goods relating to Base Metals, Cermets, Articles.
  • Chapter 82 include the goods relating to Tools, implements, Cutlery, Spoons and Forks of Base Metal.
  • Chapter 83 include the goods relating to Miscellaneous Articles of base metal.

Section XVI: Machinery and mechanical appliances; electrical equipment

Section XVI contains classifications under Chapter 84 and Chapter 85.

  • Chapter 84 include the goods relating to Nuclear Reactors, Boilers, Machinery and Mechanical Appliances, Computers.
  • Chapter 85 include the goods relating to Electrical Machinery and Equipment and Parts, Telecommunications Equipment, Sound Recorders, Television Recorders.

Section XVII: Vehicles, aircraft, vessels and associated transport equipment

Section XVII contains classifications under Chapter 86 to Chapter 89

  • Chapter 86 include the goods relating to Railway or Tramway Locomotives, Rolling Stock, Track Fixtures and Fittings.
  • Chapter 87 include the goods relating to Vehicles Other Than Railway or Tramway Rolling Stock.
  • Chapter 88 include the goods relating to Aircraft, Spacecraft and Parts Thereof .
  • Chapter 89 include the goods relating to Ships, Boats, and Floating Structures.

Section XVIII: Optical, Photographic, Cinematographic, Musical, Medical, Surgical and other precision instruments; Clocks and watches

Section XVIII contains classifications under Chapter 90 to Chapter 92

  • Chapter 90 include the goods relating to Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments.
  • Chapter 91 include the goods relating to Clocks and Watches and Parts Thereof.
  • Chapter 92 include the goods relating to Musical Instruments, Parts and Accessories.

Section XIX: Arms and ammunition; Parts and Accessories Thereof

Section XIX contains classifications under Chapter 93

  • Chapter 93 include the goods relating to Arms and Ammunition, Parts and Accessories.

Section XX: Miscellaneous manufactured articles

Section XX contains classifications under Chapter 94 to Chapter 96

  • Chapter 94 include the goods relating to Furniture, Bedding, Cushions, Lamps and Lighting Fittings, Illuminated Signs, Name-plates, Prefabricated Buildings.
  • Chapter 95 include the goods relating to Toys, Games and Sports Requisites, Parts and Accessories.
  • Chapter 96 include the goods relating to Miscellaneous Manufactured Products like Broomsticks, Hand Sieves and Hand Riddles, Pencils, Boards, Slates, Cigarette Lighters, Smoking Pipes, Monopods, Bipods, Tripods, etc.

Section XXI:

Section XXI contains classifications under Chapter 97 to Chapter 99

  • Chapter 97 include the goods relating to Works of Art, Collectors’ Pieces, Antiques.
  • Chapter 98 include the goods relating to Machinery, Lab Chemicals, Drugs and Medicines, Passenger baggage.
  • Chapter 99 include the Classification Codes for Services known as SAC (Services Accounting Codes) under SAC Section 5 to Section 9.
    • Section 5 of SAC include the classification of Construction Services.
    • Section 6 of SAC include the classification of Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services.
    • Section 7 of SAC include the classification of Financial and Related Services; Real Estate Services; and Rental and Leasing Services.
    • Section 8 of SAC include the classification of Business and Production Services.
    • Section 9 of SAC include the classification of Community, Social and Personal Services and Other Miscellaneous Services.