Find the right Harmonised System of Nomenclature (goods) and Service Accounting Code (services) for GST compliance
| Code | Type | Category | Description | GST Rate | CGST | SGST |
|---|---|---|---|---|---|---|
| 9954 | SAC | Construction | Construction services (residential, commercial, industrial) | 18% | 9% | 9% |
| 9961 | SAC | Trade | Wholesale trade services | 18% | 9% | 9% |
| 9962 | SAC | Trade | Retail trade services | 18% | 9% | 9% |
| 9963 | SAC | Hospitality | Accommodation & food services | 18% | 9% | 9% |
| 9964 | SAC | Transport | Passenger transport (road, rail, air, water) | 5% | 2.50% | 2.50% |
| 9965 | SAC | Transport | Goods transport services (GTA) | 5% | 2.50% | 2.50% |
| 9966 | SAC | Transport | Rental of transport equipment | 18% | 9% | 9% |
| 9967 | SAC | Transport | Supporting services in transport | 18% | 9% | 9% |
| 9968 | SAC | Transport | Postal & courier services | 18% | 9% | 9% |
| 9969 | SAC | Utilities | Electricity, gas & water distribution | 18% | 9% | 9% |
| 9971 | SAC | Finance | Financial & related services | 18% | 9% | 9% |
| 9972 | SAC | Real Estate | Real estate services (selling, buying, renting) | 18% | 9% | 9% |
| 9973 | SAC | Leasing | Leasing or rental services without operator | 18% | 9% | 9% |
| 9974 | SAC | Research | Research and development services | 18% | 9% | 9% |
| 9975 | SAC | Services | Management of intellectual property rights | 18% | 9% | 9% |
| 9981 | SAC | IT | Information technology (IT) services | 18% | 9% | 9% |
| 9982 | SAC | Professional | Legal, accounting & audit services | 18% | 9% | 9% |
| 9983 | SAC | Professional | Management consulting & advisory services | 18% | 9% | 9% |
| 9984 | SAC | Telecom | Telecommunication services | 18% | 9% | 9% |
| 9985 | SAC | Support | Support services (facility, security, cleaning) | 18% | 9% | 9% |
| 9986 | SAC | Agriculture | Support services for agriculture, forestry | 0% | 0% | 0% |
| 9987 | SAC | Maintenance | Maintenance, repair & installation services | 18% | 9% | 9% |
| 9988 | SAC | Manufacturing | Manufacturing services on physical inputs (job work) | 12% | 6% | 6% |
| 9989 | SAC | Publishing | Other manufacturing services | 18% | 9% | 9% |
| 9991 | SAC | Government | Public administration & other government services | 0% | 0% | 0% |
| 9992 | SAC | Education | Education services | 0% | 0% | 0% |
| 9993 | SAC | Healthcare | Human health services | 0% | 0% | 0% |
| 9994 | SAC | Environment | Sewage and waste collection/treatment services | 12% | 6% | 6% |
| 9995 | SAC | Recreation | Recreational, cultural & sporting services | 28% | 14% | 14% |
| 9996 | SAC | Media | Printing, publishing & media services | 5% | 2.50% | 2.50% |
| 9997 | SAC | Miscellaneous | Other miscellaneous services | 18% | 9% | 9% |
| 9998 | SAC | Domestic | Domestic services (household, private employers) | 0% | 0% | 0% |
| 0101 | HSN | Animals | Live horses, asses, mules | 0% | 0% | 0% |
| 0201 | HSN | Meat | Meat of bovine animals (fresh/chilled) | 0% | 0% | 0% |
| 0302 | HSN | Fish | Fish, fresh or chilled | 5% | 2.50% | 2.50% |
| 0401 | HSN | Dairy | Milk and cream | 0% | 0% | 0% |
| 0402 | HSN | Dairy | Milk powder, condensed milk | 5% | 2.50% | 2.50% |
| 0602 | HSN | Plants | Live plants, cuttings, slips | 5% | 2.50% | 2.50% |
| 0701 | HSN | Vegetables | Potatoes, fresh or chilled | 0% | 0% | 0% |
| 0801 | HSN | Fruit | Coconuts, Brazil nuts, cashew nuts | 5% | 2.50% | 2.50% |
| 0901 | HSN | Food | Coffee beans, husks and skins | 0% | 0% | 0% |
| 0902 | HSN | Food | Tea, whether or not flavoured | 5% | 2.50% | 2.50% |
| 1001 | HSN | Cereals | Wheat and meslin (non-branded) | 0% | 0% | 0% |
| 1006 | HSN | Cereals | Rice (branded) | 5% | 2.50% | 2.50% |
| 1101 | HSN | Food | Wheat or meslin flour | 0% | 0% | 0% |
| 1507 | HSN | Oils | Soya bean oil | 5% | 2.50% | 2.50% |
| 1509 | HSN | Oils | Olive oil | 5% | 2.50% | 2.50% |
| 1701 | HSN | Sugar | Cane or beet sugar, sucrose | 5% | 2.50% | 2.50% |
| 1801 | HSN | Food | Cocoa beans, whole or broken | 5% | 2.50% | 2.50% |
| 2106 | HSN | Food | Food preparations (NEC) | 18% | 9% | 9% |
| 2201 | HSN | Beverages | Waters (natural, mineral, aerated) | 18% | 9% | 9% |
| 2402 | HSN | Tobacco | Cigars, cigarillos, cigarettes | 28% | 14% | 14% |
| 2710 | HSN | Petroleum | Petroleum oils, aviation fuel, diesel | 0% | 0% | 0% |
| 2716 | HSN | Energy | Electrical energy | 0% | 0% | 0% |
| 2917 | HSN | Chemicals | Polycarboxylic acids | 18% | 9% | 9% |
| 3003 | HSN | Pharma | Medicaments — mixed, not in dosage form | 12% | 6% | 6% |
| 3004 | HSN | Pharma | Medicaments in measured doses (medicines) | 5% | 2.50% | 2.50% |
| 3301 | HSN | Perfumery | Essential oils | 18% | 9% | 9% |
| 3303 | HSN | Perfumery | Perfumes and toilet waters | 28% | 14% | 14% |
| 3401 | HSN | Cleaning | Soap, organic surface-active products | 18% | 9% | 9% |
| 3808 | HSN | Chemicals | Insecticides, fungicides, herbicides | 18% | 9% | 9% |
| 3922 | HSN | Plastics | Plastic sanitary ware, baths, showers | 18% | 9% | 9% |
| 4001 | HSN | Rubber | Natural rubber, balata, gutta-percha | 5% | 2.50% | 2.50% |
| 4011 | HSN | Rubber | New pneumatic tyres (vehicles) | 28% | 14% | 14% |
| 4901 | HSN | Paper | Books, brochures, pamphlets | 0% | 0% | 0% |
| 4907 | HSN | Paper | Unused postage stamps, bank notes | 0% | 0% | 0% |
| 5201 | HSN | Textiles | Cotton, not carded or combed | 0% | 0% | 0% |
| 6101 | HSN | Clothing | Overcoats, jackets (cotton/wool ≤₹1000) | 5% | 2.50% | 2.50% |
| 6201 | HSN | Clothing | Overcoats, jackets (synthetic, >₹1000) | 12% | 6% | 6% |
| 6402 | HSN | Footwear | Footwear with outer soles of rubber | 18% | 9% | 9% |
| 6901 | HSN | Construction | Bricks, blocks, tiles (ceramic) | 5% | 2.50% | 2.50% |
| 7013 | HSN | Glass | Glassware (tableware, kitchenware) | 18% | 9% | 9% |
| 7108 | HSN | Precious Metals | Gold (unwrought, semi-manufactured) | 3% | 1.50% | 1.50% |
| 7113 | HSN | Jewellery | Articles of jewellery (gold/silver) | 3% | 1.50% | 1.50% |
| 7213 | HSN | Iron & Steel | Bars and rods of iron / non-alloy steel | 18% | 9% | 9% |
| 7308 | HSN | Iron & Steel | Structures of iron or steel (bridges, towers) | 18% | 9% | 9% |
| 7323 | HSN | Metal | Table, kitchen, household articles (iron/steel) | 12% | 6% | 6% |
| 8415 | HSN | Electronics | Air conditioning machines | 28% | 14% | 14% |
| 8418 | HSN | Electronics | Refrigerators, freezers | 18% | 9% | 9% |
| 8450 | HSN | Electronics | Washing machines | 28% | 14% | 14% |
| 8471 | HSN | Electronics | Automatic data processing machines (computers) | 18% | 9% | 9% |
| 8517 | HSN | Electronics | Telephone sets including smartphones | 18% | 9% | 9% |
| 8528 | HSN | Electronics | Television receivers | 28% | 14% | 14% |
| 8703 | HSN | Vehicles | Motor cars and other motor vehicles for persons | 28% | 14% | 14% |
| 8711 | HSN | Vehicles | Motorcycles (including mopeds) | 28% | 14% | 14% |
| 9401 | HSN | Furniture | Seats (chairs, office chairs, benches) | 18% | 9% | 9% |
| 9403 | HSN | Furniture | Other furniture (household, office, kitchen) | 18% | 9% | 9% |
| 9404 | HSN | Furniture | Mattresses, quilts, pillows, cushions | 12% | 6% | 6% |
| 9503 | HSN | Toys | Toys, games and sports requisites | 12% | 6% | 6% |
| 9619 | HSN | Hygiene | Sanitary towels, napkins, diapers | 12% | 6% | 6% |
| 9701 | HSN | Art | Paintings, drawings by hand (original) | 12% | 6% | 6% |
ⓘ This list covers the most commonly used HSN (goods) and SAC (services) codes in India. For the complete official list, visit CBIC.gov.in. CGST and SGST/UTGST together equal the total GST rate shown.