GST Rate Finder & HSN/SAC Lookup
Search GST rates by HSN or SAC code, or by goods/service name.
Showing 114 entries
| Type | Code | Description | GST Rate |
|---|---|---|---|
| HSN | 0401 | Fresh milk and pasteurised milk | 0% |
| HSN | 0701 | Fresh potatoes | 0% |
| HSN | 0713 | Dried leguminous vegetables (unbranded) | 0% |
| HSN | 1001 | Wheat and meslin (unbranded) | 0% |
| HSN | 1006 | Rice (unbranded) | 0% |
| HSN | 0303 | Frozen fish (fresh / chilled) | 0% |
| HSN | 0805 | Fresh fruits - citrus, mangoes, apples | 0% |
| HSN | 1209 | Seeds for sowing | 0% |
| HSN | 4901 | Printed books | 0% |
| HSN | 4902 | Newspapers, journals, periodicals | 0% |
| HSN | 4907 | Postal items, cheques, currency notes | 0% |
| HSN | 9619 | Sanitary napkins | 0% |
| HSN | 0402 | Milk powder, condensed milk | 5% |
| HSN | 0902 | Tea | 5% |
| HSN | 1006 | Branded rice in unit container | 5% |
| HSN | 1701 | Sugar (refined / khandsari) | 5% |
| HSN | 1905 | Bread, rusks, plain biscuits | 5% |
| HSN | 2201 | Drinking water (unsweetened, unflavoured) | 5% |
| HSN | 2710 | LPG (for domestic supply) | 5% |
| HSN | 3003 | Medicaments / life-saving drugs | 5% |
| HSN | 3004 | Pharmaceutical formulations | 5% |
| HSN | 4011 | Tyres for tractors | 5% |
| HSN | 5208 | Cotton fabrics | 5% |
| HSN | 6101 | Apparel below Rs 1,000 per piece | 5% |
| HSN | 6402 | Footwear below Rs 1,000 per pair | 5% |
| HSN | 8703 | Electric vehicles | 5% |
| SAC | 996331 | Restaurant services (non-AC, non-alcohol serving) | 5% |
| SAC | 996601 | Renting of motor vehicles for passenger transport | 5% |
| SAC | 997311 | Air transport of passengers (economy) | 5% |
| SAC | 996511 | Road transport of goods (GTA - optional 5% no ITC) | 5% |
| HSN | 0306 | Processed / frozen seafood | 12% |
| HSN | 1601 | Sausages and similar meat products | 12% |
| HSN | 2001 | Pickles, chutney, vinegar-preserved | 12% |
| HSN | 2202 | Fruit juices, vegetable juices (non-aerated) | 12% |
| HSN | 3303 | Ayurvedic / herbal preparations | 12% |
| HSN | 4202 | Handbags, suitcases, leather goods | 12% |
| HSN | 4820 | Notebooks, exercise books | 12% |
| HSN | 6905 | Roofing tiles, chimney pots | 12% |
| HSN | 8517 | Mobile phones | 12% |
| HSN | 8714 | Parts of bicycles | 12% |
| HSN | 9404 | Mattresses, quilts, pillows | 12% |
| HSN | 9405 | LED lights and lamps | 12% |
| SAC | 996212 | Construction services (residential, non-affordable) | 12% |
| HSN | 0901 | Roasted coffee, coffee substitutes | 18% |
| HSN | 1701 | Refined sugar (specified packaging) | 18% |
| HSN | 1806 | Chocolates and cocoa preparations | 18% |
| HSN | 1905 | Pastries, cakes, sweet biscuits | 18% |
| HSN | 2106 | Instant food mixes, soups, sauces | 18% |
| HSN | 2202 | Aerated drinks (sweetened) | 28% |
| HSN | 2402 | Cigarettes (plus cess up to 290%) | 28% |
| HSN | 3304 | Beauty / make-up preparations | 18% |
| HSN | 3305 | Hair shampoo, hair oil | 18% |
| HSN | 3401 | Soap (toilet) | 18% |
| HSN | 3402 | Detergents, surface-active preparations | 18% |
| HSN | 3923 | Plastic packaging articles | 18% |
| HSN | 4011 | Tyres for cars, two-wheelers | 18% |
| HSN | 4202 | Bags - plastic, textile | 18% |
| HSN | 4421 | Articles of wood | 18% |
| HSN | 4818 | Toilet paper, tissues | 18% |
| HSN | 4823 | Other paper / paperboard products | 18% |
| HSN | 6101 | Apparel above Rs 1,000 per piece | 12% |
| HSN | 6402 | Footwear above Rs 1,000 per pair | 18% |
| HSN | 6911 | Ceramic tableware, kitchenware | 18% |
| HSN | 7013 | Glassware for table, kitchen | 18% |
| HSN | 7321 | Domestic stoves, ranges | 18% |
| HSN | 7323 | Iron / steel kitchenware | 18% |
| HSN | 8414 | Air conditioning compressors, fans | 18% |
| HSN | 8418 | Refrigerators, freezers | 18% |
| HSN | 8443 | Printers, copiers | 18% |
| HSN | 8450 | Washing machines | 18% |
| HSN | 8471 | Computers, laptops, tablets | 18% |
| HSN | 8517 | Telephones, network equipment | 18% |
| HSN | 8528 | Televisions (up to 32 inches) | 18% |
| HSN | 9018 | Medical instruments | 12% |
| HSN | 9401 | Seats and parts thereof | 18% |
| HSN | 9403 | Other furniture | 18% |
| HSN | 9603 | Brooms, brushes | 18% |
| SAC | 997212 | Renting of immovable property (commercial) | 18% |
| SAC | 998311 | Management consulting services | 18% |
| SAC | 998312 | Business consulting services | 18% |
| SAC | 998313 | Information technology consulting | 18% |
| SAC | 998314 | Information technology design and development | 18% |
| SAC | 998391 | Specialty design services | 18% |
| SAC | 998399 | Other professional consulting | 18% |
| SAC | 998112 | Legal advisory services | 18% |
| SAC | 998213 | Accounting, book-keeping, auditing | 18% |
| SAC | 998222 | Taxation consulting and preparation services | 18% |
| SAC | 998311 | Management consulting | 18% |
| SAC | 998314 | IT design and development services | 18% |
| SAC | 998361 | Advertising services | 18% |
| SAC | 998391 | Graphic design, web design services | 18% |
| SAC | 996411 | Local road transport of passengers (taxi) | 18% |
| SAC | 996521 | Courier services | 18% |
| SAC | 996532 | Postal and courier services | 18% |
| SAC | 997311 | Domestic air transport of passengers (business class) | 12% |
| SAC | 997331 | Telecommunications services | 18% |
| SAC | 996331 | Restaurant services (AC, in standalone restaurants) | 5% |
| SAC | 996332 | Restaurant services (in hotels with room tariff >= Rs 7,500) | 18% |
| SAC | 996311 | Hotel accommodation (tariff up to Rs 7,500) | 12% |
| SAC | 996311 | Hotel accommodation (tariff above Rs 7,500) | 18% |
| SAC | 997113 | Banking and financial services | 18% |
| SAC | 997131 | Insurance services (general) | 18% |
| SAC | 997133 | Insurance services (life - other than term) | 18% |
| SAC | 999293 | Coaching / educational services (private) | 18% |
| SAC | 997212 | Renting of residential dwelling for use as residence | 0% |
| HSN | 2403 | Smoking tobacco, gutkha, pan masala (plus cess) | 28% |
| HSN | 2202 | Aerated waters, soft drinks | 28% |
| HSN | 3303 | Perfumes | 28% |
| HSN | 8407 | Internal combustion piston engines | 28% |
| HSN | 8528 | Televisions above 32 inches | 28% |
| HSN | 8703 | Petrol / diesel cars (plus cess 1%-22%) | 28% |
| HSN | 8711 | Motorcycles above 350cc (plus cess 3%) | 28% |
| HSN | 9302 | Revolvers and pistols | 28% |
| HSN | 9504 | Video game consoles, arcade machines | 28% |
About this lookup
This lookup covers approximately 114 commonly-used HSN (goods) and SAC (services) codes. The complete CBIC GST rate schedule has over 5,000 entries. For exact classification of a less common item, please consult the firm or refer to the CBIC website at cbic-gst.gov.in.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
What are the GST rate slabs in India?
GST in India is broadly levied at four main rates — 5%, 12%, 18% and 28% — plus a nil (0%) rate for exempt and essential items. Certain goods attract special rates, such as 0.25% on rough diamonds and 3% on gold and jewellery, and a compensation cess applies to select items like tobacco and motor vehicles.
What is the difference between HSN and SAC codes?
HSN (Harmonised System of Nomenclature) codes classify goods, while SAC (Services Accounting Codes) classify services under GST. HSN follows the international customs classification system, whereas SAC codes are notified by CBIC and begin with 99. The GST rate applicable to a supply is determined by its HSN or SAC classification and the related rate notifications.
How many HSN digits must be shown on tax invoices?
Taxpayers with aggregate turnover above ₹5 crore must mention 6-digit HSN codes on all invoices, while those with turnover up to ₹5 crore must show 4-digit HSN codes on B2B invoices. This requirement, notified under Notification 78/2020 – Central Tax, has applied since 1 April 2021. Export invoices generally require 8-digit HSN codes.
Who decides GST rates in India?
GST rates are recommended by the GST Council, a constitutional body chaired by the Union Finance Minister with state finance ministers as members. Rate changes are then notified by the Central and State Governments and take effect from the notified date. Since rates can change during the year, always verify against the latest notification.
Other GST Tools
GST Invoice Generator
Generate a compliant GST invoice with CGST/SGST/IGST split — download as PDF.
Open Tool →GST Return Due Date Calendar
Monthly, quarterly and annual due dates — GSTR-1, 3B, 9, 9C and CMP-08.
Open Tool →GST Input Tax Credit (ITC) Calculator
Calculate eligible ITC and identify blocked credits under Section 17(5).
Open Tool →