HSN & SAC Code Finder with GST Rates
Find Harmonized System Nomenclature (HSN) codes for goods and Service Accounting Codes (SAC) for services with exact GST tax rates.
| Code | Type | Description / Commodity | GST Rate | Action |
|---|
Understanding HSN and SAC Codes under Indian GST
The Harmonized System of Nomenclature (HSN) was developed by the World Customs Organization (WCO) to classify goods systematically worldwide. Under Indian GST law, all physical goods are classified using 2, 4, 6, or 8-digit HSN codes, while all services are categorized using 6-digit Service Accounting Codes (SAC) issued by the Central Board of Indirect Taxes and Customs (CBIC).
HSN Mandatory Digits by Turnover (Notification 78/2020)
- Turnover up to ₹5 Crore: Minimum 4-digit HSN code mandatory on all B2B tax invoices (Optional for B2C).
- Turnover above ₹5 Crore: Minimum 6-digit HSN code mandatory on all B2B and B2C tax invoices.
- Import / Export of Goods: 8-digit full HSN code mandatory on all shipping bills & bills of entry.
- Services (All Taxpayers): Minimum 6-digit SAC code mandatory.
GST Slab Rates Summary
- 0% (Nil / Exempt): Essential fresh food, milk, eggs, educational & basic healthcare services.
- 5%: Packaged food, economy air travel, railway freight, coal, tea, medicines.
- 12%: Processed food, apparel above ₹1,000, business class air tickets, IT hardware.
- 18%: Standard rate for most services (IT software, telecom, consulting, banking, hotel rooms > ₹7,500).
- 28%: Luxury cars, tobacco, cement, aerated sodas, casino/gaming.
Frequently Asked Questions
What happens if I use the wrong HSN or SAC code?
Using an incorrect HSN code can trigger tax penalty notices under Section 125 (General Penalty up to ₹25,000) and cause Input Tax Credit (ITC) blockage for your B2B buyers due to GSTR-1 error logs.
What is the difference between HSN and SAC?
HSN (Harmonized System of Nomenclature) is used exclusively for physical products and goods. SAC (Services Accounting Code) is used exclusively for intangible professional and commercial services.
Are SAC codes starting with '99' standard?
Yes. Under Indian GST, all Service Accounting Codes uniformly begin with the digits '99' (e.g., 9983 for Information Technology, 9965 for Transport Services, 9954 for Construction Services).