HSN / SAC lookup
Top HSN & SAC codes
A quick reference of the most-used Harmonised System of Nomenclature (HSN) codes for goods and Services Accounting Code (SAC) for services, with the applicable GST rate. For the full master list, refer to the CBIC HSN portal.
66 of 66 codes
| Type | Code | Description | GST rate |
|---|---|---|---|
| HSN | 0901 | Coffee, roasted or not | 5% |
| HSN | 1006 | Rice | 5% |
| HSN | 1101 | Wheat or meslin flour | 5% |
| HSN | 1701 | Cane or beet sugar | 5% |
| HSN | 2202 | Aerated waters, soft drinks | 28% |
| HSN | 2401 | Tobacco, unmanufactured | 28% |
| HSN | 2710 | Petroleum oils, motor spirit, diesel | 28% |
| HSN | 3004 | Medicaments, packaged for retail sale | 12% |
| HSN | 3303 | Perfumes and toilet waters | 18% |
| HSN | 3304 | Cosmetics, beauty / make-up preparations | 18% |
| HSN | 3305 | Shampoos, hair preparations | 18% |
| HSN | 3401 | Soap, organic surface-active products | 18% |
| HSN | 3923 | Plastic articles for packing | 18% |
| HSN | 4011 | New pneumatic tyres | 28% |
| HSN | 4802 | Uncoated paper, writing / printing | 12% |
| HSN | 6109 | T-shirts, singlets, knitted | 12% |
| HSN | 6203 | Men's or boys' suits, jackets, trousers | 12% |
| HSN | 6204 | Women's or girls' suits, dresses, skirts | 12% |
| HSN | 6403 | Footwear, rubber / plastic / leather uppers | 18% |
| HSN | 7113 | Articles of jewellery and parts thereof | 3% |
| HSN | 8418 | Refrigerators, freezers | 18% |
| HSN | 8471 | Automatic data processing machines, computers | 18% |
| HSN | 8508 | Vacuum cleaners | 18% |
| HSN | 8517 | Telephone sets, smartphones | 12% |
| HSN | 8518 | Microphones, loudspeakers, headphones | 18% |
| HSN | 8703 | Motor cars and other motor vehicles | 28% |
| HSN | 8802 | Aircraft, spacecraft | 0% |
| HSN | 9018 | Instruments and appliances used in medical sciences | 12% |
| HSN | 9401 | Seats, chairs and parts | 18% |
| HSN | 9403 | Other furniture and parts | 18% |
| HSN | 9405 | Lamps and lighting fittings | 18% |
| HSN | 9503 | Toys, reduced-size models, puzzles | 12% |
| HSN | 9504 | Video game consoles, parlour games | 28% |
| HSN | 9608 | Ball-point pens, markers | 12% |
| HSN | 9609 | Pencils, crayons | 12% |
| HSN | 9983 | Other professional, technical and business services | 18% |
| SAC | 9954 | Construction services | 18% |
| SAC | 9961 | Financial and related services | 18% |
| SAC | 9962 | Real estate services | 18% |
| SAC | 9963 | Leasing or rental services without operator | 18% |
| SAC | 9964 | Patents, copyrights, other IPR services | 18% |
| SAC | 9965 | Advertising services | 18% |
| SAC | 9966 | Recruitment / HR services | 18% |
| SAC | 9967 | Computer and related services | 18% |
| SAC | 9968 | Telecommunications, broadcasting, information supply | 18% |
| SAC | 9969 | Support services | 18% |
| SAC | 9971 | Financial services (NEC) | 18% |
| SAC | 9972 | Real estate services (NEC) | 18% |
| SAC | 9973 | Leasing / rental services (NEC) | 18% |
| SAC | 9981 | Research and development services | 18% |
| SAC | 9982 | Legal services, accounting, auditing, bookkeeping, tax consulting | 18% |
| SAC | 9983 | Other professional, technical and business services | 18% |
| SAC | 9984 | Telecommunications, broadcasting, information services | 18% |
| SAC | 9985 | Support services (NEC) | 18% |
| SAC | 9986 | Support services to agriculture, hunting, forestry, fishing | 18% |
| SAC | 9987 | Maintenance, repair and installation services | 18% |
| SAC | 9988 | Manufacturing services on physical inputs owned by others | 18% |
| SAC | 9989 | Other manufacturing services; publishing, printing | 18% |
| SAC | 9991 | Public administration and other services | 18% |
| SAC | 9992 | Education services | 0% |
| SAC | 9993 | Health and social services | 0% |
| SAC | 9994 | Sewage and waste collection, treatment, disposal | 18% |
| SAC | 9995 | Services of membership organisations | 18% |
| SAC | 9996 | Recreational, cultural and sporting services | 18% |
| SAC | 9997 | Other services (NEC) | 18% |
| SAC | 9999 | Services (NEC) | 18% |
Note: rates above are the standard CGST + SGST / IGST rates. Compensation cess and state-level variations may apply. Always verify on the official portal before issuing an invoice.
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Last updated: 21 June 2026 · Reviewed by A B Musani And Company · ICAI Firm Reg No. 016835S