HSN & SAC Code Finder

Information technology (IT) systems and application design, development and integration services

Examples: Software development, web development, mobile app development, system architecture and custom programming.

Internet telecommunications, website hosting and application service provisioning (SaaS, Cloud infrastructure)

Examples: Cloud hosting (AWS, GCP, Azure), domain services, SaaS subscription billing, cloud database hosting.

Website design, development and maintenance services

Examples: UI/UX design, corporate portal development, website maintenance contracts and CMS setup.

IT technical support services, network management and computer hardware assistance

Examples: Annual Maintenance Contracts (AMC) for IT networks, helpdesk support, remote infrastructure monitoring.

Management consulting and IT strategy consulting services

Examples: Digital transformation advice, software auditing, ERP advisory and business process automation.

Other information technology, computer consulting and data processing services n.e.c.

Examples: Data entry, data cleaning, AI model training services, database administration.

Accounting, auditing and bookkeeping services

Examples: Financial statements preparation, statutory audit, internal audit, bookkeeping and payroll accounting.

Tax consultancy, tax planning and tax preparation services

Examples: GST return filing, Income tax filing, TDS compliance, transfer pricing advisory and tax representation.

Legal advisory and representation services concerning commercial, civil and criminal law

Examples: Corporate legal counsel, trademark & patent registration, court representation, contract drafting.

Advertising services, creative planning and marketing campaign concepts

Examples: Branding, ad agency services, copywriting, graphic design, social media strategy.

Purchase or sale of advertising space or time on internet, print and television (Media buying)

Examples: Google Ads, Meta Ads management, billboard space selling, print media ad placement.

Market research, public opinion polling and consumer insight services

Examples: Consumer surveys, brand perception studies, feasibility analysis and statistical reporting.

Executive search, recruitment, employment placement and headhunting services

Examples: Recruitment commission, talent acquisition fees, staffing solutions.

Temporary and permanent workforce supply services (Contract staffing)

Examples: Third-party manpower supply, contract worker provisioning, factory labor supply.

Security guard, private investigation, surveillance and armored car services

Examples: Manned guarding, residential security services, bank cash transit security.

Cleaning, housekeeping and janitorial services for commercial and residential premises

Examples: Facility management, office sanitization, carpet cleaning, window cleaning.

Architectural, urban planning and landscape consulting services

Examples: Building plans, blueprint drafting, interior architectural design.

Engineering design services for industrial, mechanical and electrical projects

Examples: Structural engineering, MEP design, HVAC engineering consultancy.

Interior decoration, space styling and exhibition booth designing services

Examples: Commercial office fit-out design, home staging, luxury interior designing.

Scientific and technical consulting, testing, analysis and certification services

Examples: Quality testing, chemical lab analysis, ISO certification audits.

Road transport services of goods by Goods Transport Agency (GTA)

Examples: GTA transport without ITC (5%) or with ITC (12%). Lorry consignment notes, truck freight.

Other local and inter-city road transport of goods including containerized cargo

Examples: Freight forwarders, multimodal transport operators, heavy machinery transport.

Cargo handling, container stuffing, de-stuffing and terminal handling services

Examples: Port handling, airport ground freight handling, dock loading services.

Storage and warehousing services of goods, refrigerated cold storage

Examples: Cold storage of perishable items (Exempt in specific agri cases), industrial warehousing.

Freight forwarding and logistics transport arrangement services

Examples: Custom house agents (CHA), clearing and forwarding agents (C&F), logistics coordination.

Courier and express parcel delivery services

Examples: Door-to-door courier, e-commerce express parcel delivery, international packet delivery.

Room accommodation services provided by hotels, motels, guest houses and inns

Examples: Hotel rooms with declared tariff ₹1,000–₹7,500/night (12%). Over ₹7,500/night is 18%.

Restaurant and food serving services without alcohol (Stand-alone restaurants, cafes)

Examples: Non-specified hotel restaurants and independent cafes (5% without ITC). Dine-in & delivery.

Outdoor catering and banquet event food service

Examples: Wedding catering, corporate event food stalls, banquet halls (5% without ITC).

General construction services of commercial buildings, warehouses and offices

Examples: Works contract services for commercial properties, malls, factory sheds.

General construction services of residential buildings (Flats, apartments, villas)

Examples: Affordable housing under construction (1%), other residential projects (5% without ITC).

Civil engineering works: Highways, roads, bridges, railways and airport runways

Examples: Government and private infrastructure contracting, road laying, culverts.

Maintenance and repair services of motor vehicles, cars and commercial transport

Examples: Garage service charges, wheel alignment, periodic car servicing labor.

Maintenance and repair services of motorcycles, scooters and three-wheelers

Examples: Bike service labor, two-wheeler mechanical overhaul.

Maintenance and repair services of electrical machinery, transformers and motors

Examples: Industrial motor rewinding, pump repair, electrical panel servicing.

Maintenance and repair services of computers, telecom equipment and office electronics

Examples: Laptop motherboard repair, printer servicing, mobile phone screen replacement labor.

Rental or leasing services of commercial real estate and industrial property

Examples: Office rent, warehouse rent, shop lease, commercial building monthly rental.

Financial and banking services including loan processing, banking fees and card charges

Examples: Loan processing fee, merchant swipe machine rental, bank advisory charges.

Healthcare services provided by clinical establishments and medical doctors

Examples: Exempt healthcare services (Room rent exceeding ₹5,000 per day taxed at 5%).

Educational services provided by schools, colleges and universities

Examples: Recognized curriculum education is exempt. Coaching institutes & private training is 18%.

Automatic data processing machines (Computers, Laptops, Desktops), magnetic or optical readers

Examples: Includes laptops, desktop PCs, POS billing terminals, servers, CPU units and tablet computers.

Portable automatic data processing machines, weighing not more than 10 kg (Laptops, Notebooks)

Examples: Laptops, notebooks, ultrabooks, Chromebooks.

Storage units (Hard disk drives, Solid State Drives SSDs, Pen drives, Flash drives)

Examples: External hard drives, internal SSDs, NVMe drives, USB flash sticks, SD memory cards.

Printers, copying machines, facsimile machines and multifunction printers (MFP)

Examples: Laser printers, inkjet printers, thermal receipt billing printers, barcode printers.

Telephone sets, smartphones, and apparatus for transmission or reception of voice, images or data

Examples: Smartphones, feature phones, routers, broadband modems, network switches, IP phones.

Smartphones (Mobile handsets with touch screen and advanced computing OS)

Examples: Android phones, iPhones, mobile handsets.

Monitors, projectors and television reception apparatus (LED, OLED, Smart TVs)

Examples: Computer monitors up to 32 inch (18%). TVs above 32 inch attract 28% GST.

Transmission apparatus for radio-broadcasting or television, digital cameras and CCTV cameras

Examples: CCTV security cameras, IP dome cameras, webcams, DSLR cameras, camcorders.

Electrical transformers, static converters (UPS, Inverters, Mobile chargers, Rectifiers)

Examples: Mobile phone chargers, laptop adapter power supplies, online UPS, home inverters.

Electric accumulators (Lead-acid batteries, Lithium-ion batteries, Inverter batteries)

Examples: Car batteries, tubular inverter batteries (28%). Lithium-ion packs for EVs (5%).

Electric instantaneous or storage water heaters (Geysers), electric irons, microwave ovens

Examples: Electric irons, water heaters, room heaters, electric kettles, hair dryers.

Refrigerators, freezers and other refrigerating or freezing equipment

Examples: Home refrigerators, deep freezers, visi coolers, water dispensers.

Air conditioning machines, comprising a motor-driven fan and elements for changing temperature

Examples: Split ACs, window ACs, cassette ACs, commercial chiller systems.

Household or laundry-type washing machines, including machines which both wash and dry

Examples: Automatic washing machines, semi-automatic washing machines, front-load washers.

Insulated wire, cable and other insulated electric conductors; optical fibre cables

Examples: Copper electrical wiring, power cables, LAN ethernet cables, HDMI cables, optical fiber.

Electrical apparatus for switching or protecting electrical circuits (Switches, MCBs, Plugs)

Examples: Modular switches, MCB circuit breakers, power sockets, relays, junction boxes.

Diodes, transistors, solar cells and photovoltaic modules (Solar panels)

Examples: Solar panels and solar photovoltaic cells (12% under composite rate).

Milk and cream, not concentrated nor containing added sugar or sweetening matter

Examples: Fresh milk, pasteurized liquid milk (Fresh/unpackaged is 0%).

Milk and cream, concentrated or containing added sugar (Milk powder, condensed milk)

Examples: Dairy whitener, skimmed milk powder, condensed milk.

Butter and other fats and oils derived from milk; dairy spreads (Ghee, Butter)

Examples: Pure cow ghee, dairy butter, packaged dairy spreads.

Cheese and curd (Paneer, Cheddar, Mozzarella)

Examples: Packaged pre-labelled paneer and cheese attracts 5% GST.

Rice (Basmati rice, Non-basmati rice, Parboiled rice)

Examples: Pre-packaged and labelled rice (5%). Loose/unbranded rice is 0%.

Wheat and meslin

Examples: Fresh wheat grains (0%). Pre-packaged and labelled wheat attracts 5%.

Wheat flour (Atta, Maida, Sooji)

Examples: Pre-packaged branded atta/maida attracts 5% GST. Loose atta is 0%.

Dried leguminous vegetables (Pulses, Dal, Gram, Moong, Toor, Urad)

Examples: Pre-packaged labelled dal (5%). Unpackaged loose pulses are 0%.

Tea, whether or not flavoured (Black tea, Green tea, CTC tea)

Examples: Packaged black tea, loose tea leaves, green tea bags.

Coffee, whether or not roasted or decaffeinated; coffee husks and skins

Examples: Roasted coffee beans, ground coffee powder, filter coffee mixture.

Cane or beet sugar and chemically pure sucrose, in solid form

Examples: Refined white crystal sugar, organic cane sugar.

Palm oil and its fractions, whether or not refined

Examples: Edible refined palmolein oil, crude palm oil.

Sunflower seed, safflower or cotton-seed oil and fractions thereof

Examples: Refined sunflower cooking oil, cold pressed cooking oil.

Rape, colza or mustard oil and fractions thereof (Mustard oil)

Examples: Kachi ghani mustard oil, edible refined sarson oil.

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (Red Chilli)

Examples: Black pepper, red chilli powder, whole dried chillies.

Ginger, saffron, turmeric (Curcuma), thyme, bay leaves, curry and other spices

Examples: Haldi (turmeric powder), whole ginger, saffron, mixed garam masala.

Bread, pastry, cakes, biscuits and other bakers' wares

Examples: Plain bread (0%), cookies & biscuits (18%), cakes and pastries (18%).

Food preparations not elsewhere specified (Namkeen, Bhujia, Protein supplements)

Examples: Namkeen, mixtures, bhujia, chabena (12%). Health food supplements (18%).

Waters, including mineral waters and aerated waters, containing added sugar (Soft drinks)

Examples: Carbonated beverages, cola, soda (28% + 12% Compensation Cess = 40%).

Packaged drinking water, mineral waters and aerated waters not containing added sugar

Examples: Packaged water bottles (20L jars, 1L bottles), club soda.

Mineral or chemical fertilisers, nitrogenous (Urea, Ammonium nitrate)

Examples: Urea fertilizer, agricultural soil nutrients.

T-shirts, singlets and other vests, knitted or crocheted

Examples: Cotton T-shirts, polo shirts, gym vests. Value <= ₹1,000 is 5%, above ₹1,000 is 12%.

Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts

Examples: Men's formal trousers, casual jeans, blazers, formal suits.

Women's or girls' suits, ensembles, jackets, dresses, skirts, divided skirts, trousers

Examples: Ladies kurtis, western dresses, salwar suits, skirts, jeans.

Woven fabrics of cotton, containing 85% or more by weight of cotton

Examples: Cotton shirting, cotton dress material, unstitched fabric.

Woven fabrics of synthetic filament yarn (Polyester, Nylon fabrics)

Examples: Polyester dress material, synthetic fabric rolls, lining material.

Woven fabrics of silk or of silk waste

Examples: Pure silk sarees, raw silk fabrics, Banarasi silk.

Bed linen, table linen, toilet linen and kitchen linen (Bedsheets, Towels, Napkins)

Examples: Cotton bedsheets, bath towels, kitchen cloth wipes.

Footwear with outer soles of rubber, plastics, leather and uppers of leather

Examples: Leather formal shoes, leather boots. Sale value <= ₹1,000 is 5%, above ₹1,000 is 12%.

Footwear with outer soles and uppers of rubber or plastics (Sports shoes, Slippers)

Examples: Sneakers, running shoes, flip-flops, rubber sandals.

Trunks, suit-cases, executive-cases, brief-cases, school satchels, travel bags, backpacks

Examples: Travel trolley luggage, laptop backpacks, ladies leather handbags, wallets.

Portland cement, aluminous cement, slag cement and similar hydraulic cements

Examples: OPC 53 grade cement, PPC cement, white cement.

Other bars and rods of iron or non-alloy steel (TMT Rebars, Reinforcement bars)

Examples: Fe 550 TMT bars, steel rebars for concrete reinforcement, construction saria.

Structures and parts of structures of iron or steel (Roofing sheds, Bridges, Towers)

Examples: Pre-engineered building (PEB) frames, scaffolding, steel roofing sheets.

Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes (Vitrified tiles)

Examples: Floor vitrified tiles, glazed wall tiles, bathroom ceramic tiles.

Paints and varnishes based on synthetic polymers or chemically modified natural polymers

Examples: Interior emulsion paint, exterior weather-shield paint, wood polish, enamel paint.

Plywood, veneered panels and similar laminated wood

Examples: Marine grade plywood, commercial ply sheets, blockboard, MDF board.

Float glass and surface ground or polished glass, in sheets

Examples: Toughened glass, window float glass, tinted architectural glass.

Ceramic sinks, wash basins, water closet pans, flushing cisterns, urinals (Sanitaryware)

Examples: Toilets, ceramic wash basins, bathroom urinals, pedestal sinks.

Copper tube or pipe fittings (Brass taps, sanitary fittings, valves)

Examples: Bathroom CP taps, shower heads, brass valves, pipeline diverters.

Tubes, pipes and hoses, and fittings thereof, of plastics (PVC Pipes, CPVC pipes)

Examples: Plumbing PVC pipes, electrical conduit pipes, drainage UPVC fittings.

Other furniture and parts thereof (Office furniture, Wooden desks, Steel almirahs)

Examples: Office workstations, ergonomic executive chairs, conference tables, wardrobes.

Lamps and lighting fittings including searchlights, spotlights and LED bulbs

Examples: LED tube lights, panel ceiling lights, street lights, decorative chandeliers.

Medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses

Examples: Prescription antibiotics, cardiac drugs, pain relief tablets, syrups, insulin.

Human blood; animal blood prepared for therapeutic uses; antisera, vaccines, toxins

Examples: Human vaccines, blood plasma products, immunoglobulins.

Instruments and appliances used in medical, surgical, dental or veterinary sciences

Examples: Stethoscopes, surgical scalpels, ultrasound machines, ECG monitors, dental chairs.

Hydrometers, thermometers, pyrometers, barometers (Digital infrared thermometers)

Examples: Digital clinical thermometers, mercury thermometers.

Articles of apparel and clothing accessories, for all purposes, of vulcanised rubber (Gloves)

Examples: Surgical rubber gloves, latex examination gloves, nitrile hospital gloves.

Other made up articles, including dress patterns (Surgical 3-ply masks, N95 masks, PPE kits)

Examples: Face masks, non-woven surgical gowns, sterile drape sheets.

Motor cars and other motor vehicles principally designed for the transport of persons

Examples: Petrol/Diesel passenger cars (28% + applicable Compensation Cess 1% to 22%).

Electric motor vehicles (Electric cars, battery operated passenger four-wheelers)

Examples: Concessional 5% GST rate for electric vehicles without cess.

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor

Examples: Two-wheelers up to 350cc (28%). Electric two-wheelers attract 5% GST.

Motor vehicles for the transport of goods (Trucks, Pickups, Lorries)

Examples: Commercial cargo trucks, delivery vans, heavy dumpers.

Parts and accessories of the motor vehicles of headings 8701 to 8705

Examples: Brake pads, gearboxes, steering wheels, shock absorbers, clutches, bumpers.

New pneumatic tyres, of rubber

Examples: Tubeless car tyres, truck radial tyres, motorcycle tyres.

Petroleum oils and oils obtained from bituminous minerals; lubricating oils (Engine Oil)

Examples: Synthetic engine oils, brake fluids, grease, transmission fluids.

Bicycles and other cycles (including delivery tricycles), not motorised

Examples: Pedal bicycles, mountain bikes, kids cycles.

Uncoated paper and paperboard (A4 Copier paper, printing paper, bond paper)

Examples: 75 GSM / 80 GSM white Xerox copier paper, printing paper rolls.

Registers, account books, notebooks, order books, receipt books, letter pads, diaries

Examples: Office ledger books, student exercise notebooks, carbonless invoice books.

Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, corrugated paper

Examples: Corrugated shipping boxes, folding carton boxes, paper bags.

Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens

Examples: Ballpoint pens, gel pens, permanent markers, highlighters.

Printed books, brochures, leaflets and similar printed matter (Textbooks)

Examples: Educational textbooks, dictionaries, fiction/non-fiction printed books.

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps

Examples: Plastic bottles, packaging pouches, bubble wrap, plastic crates, bottle caps.

Other articles of plastics and articles of other materials of headings 3901 to 3914

Examples: Plastic organizers, plastic clips, fasteners, extruded plastic components.

Soap; organic surface-active products and preparations for use as soap, bars, cakes

Examples: Bathing soap bars, liquid handwash soap, medicated antibacterial soap.

Organic surface-active agents; washing preparations (Detergent powder, Liquid detergent)

Examples: Washing powder, dishwashing liquid, floor cleaners, surface disinfectants.

Prepared glues and other prepared adhesives (Fevicol, Super glue, Epoxy)

Examples: Woodworking adhesive glue, silicone sealants, industrial bonding agents.

Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal

Examples: Gold jewelry (22K, 18K), diamond studded jewelry, silver ornaments.

Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form

Examples: Gold bullion bars, gold coins, raw gold.

Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms

Examples: Silver bars, silver utensils, silver coins.

Imitation jewellery (Artificial jewellery, brass & copper ornaments)

Examples: Fashion jewelry, artificial necklaces, earrings, costume brooches.

Diamonds, whether or not worked, but not mounted or set

Examples: Cut and polished loose diamonds (1.5%), rough diamonds (0.25%).