GST
HSN & SAC Code Lookup
Find the GST rate for a goods (HSN) or services (SAC) code — or search a description like 'biscuits' or 'consultancy'. One code in the wrong slab can mean a short-paid return and penalties.
Indicative only — not tax advice
This tool is a guide, not a filing. Figures change with every Finance Act and notification; verify the applicable rate and threshold with a professional before relying on them.
| Code | Type | Description | Rate |
|---|---|---|---|
| 0401 | HSN | Fresh or pasteurised milk (unbranded) | 0% |
| 0701 | HSN | Fresh potatoes and other fresh vegetables | 0% |
| 1001 | HSN | Wheat — unprocessed grain | 0% |
| 1101 | HSN | Wheat flour (atta) — unbranded | 0% |
| 1701 | HSN | Sugar | 5% |
| 1902 | HSN | Pasta — uncooked, not stuffed | 18% |
| 1905 | HSN | Biscuits and bakery products | 18% |
| 2201 | HSN | Packaged drinking water (bottled) | 18% |
| 2309 | HSN | Processed animal / poultry feedExempt | 0% |
| 3004 | HSN | Medicaments — patent/proprietary allopathic | 12% |
| 3304 | HSN | Cosmetics and beauty preparations | 18% |
| 3401 | HSN | Soap — branded | 18% |
| 3924 | HSN | Plastic household articles | 18% |
| 4011 | HSN | Pneumatic tyres for vehicles | 28% |
| 4202 | HSN | Handbags, luggage, vanity cases | 18% |
| 4802 | HSN | Writing and printing paper | 12% |
| 5208 | HSN | Cotton fabrics | 5% |
| 6109 | HSN | Knitted garments — retail price up to ₹1,000 | 5% |
| 6109 | HSN | Knitted garments — retail price above ₹1,000 | 12% |
| 6907 | HSN | Ceramic tiles and flags | 28% |
| 6910 | HSN | Ceramic sinks, wash-basins, sanitary fixtures | 18% |
| 7208 | HSN | Iron & steel — flat-rolled products | 18% |
| 7321 | HSN | Cooking stoves and grills | 18% |
| 8517 | HSN | Mobile phones and telephone equipment | 18% |
| 8703 | HSN | Motor carsPlus compensation cess (1–22%) by engine size/value | 28% |
| 9403 | HSN | Furniture — wooden and other | 18% |
| 9405 | HSN | Lamps and lighting fittings | 18% |
| 9954 | SAC | Construction of buildings and civil works | 18% |
| 9963 | SAC | Restaurants (all, without input tax credit) | 5% |
| 9963 | SAC | Hotel rooms — declared tariff ₹1,000–₹7,500 | 12% |
| 9963 | SAC | Hotel rooms — declared tariff above ₹7,500 | 18% |
| 9964 | SAC | Goods transport by road (GTA)Often under reverse charge | 5% |
| 9965 | SAC | Passenger transport by bus or train | 5% |
| 9966 | SAC | Air travel — economy classBusiness class is 12% | 5% |
| 9971 | SAC | Banking and financial services | 18% |
| 9973 | SAC | Telecommunication services | 18% |
| 9975 | SAC | Insurance services | 18% |
| 9977 | SAC | Education — schooling and exempt coursesExempt | 0% |
| 9981 | SAC | Legal services | 18% |
| 9982 | SAC | Accounting and bookkeeping services | 18% |
| 9983 | SAC | Business and management consultancy | 18% |
| 9983 | SAC | Software development and IT services | 18% |
| 9985 | SAC | Beauty and wellness services | 18% |
| 9993 | SAC | Health and medical servicesExempt | 0% |
This is an indicative subset, not the complete HSN/SAC schedule. Rates can depend on fine print — exemptions, abatements, compensation cess, and retail-price splits for garments. Confirm the rate for your exact supply before you file.