HSN (Harmonized System of Nomenclature) is used for maintaining the stability in the assortment of goods and is also internationally accepted by PCS (Product Coding System). It is developed by the WCO (World Customs Organization).
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What is HSN Code and Why is it Used?
The people have been trying to learn as much as possible about the new Tax system to be able to properly understand and accept it. While reading about GST, you must have often heard the term “HSN/SAC code” and wondered what it is. You can learn here everything about HSN and SAC codes and their applications.
SAC (Service Accounting Codes) which is used for identification of the services and is adopted by the CBEC (Central Board of Excise and Customs).
What is HSN Code and SAC Code?
Under the GST system, each supply invoice has to mention the unique HSN code relevant to each product or SAC code for each service offered. HSN (Harmonized System of Nomenclature) is an international product coding system used for classification of goods. A unique HSN code is assigned to each saleable item or product in this coding system. All trading goods are classified into various chapters with each section containing goods of similar type. There are over 5,000 product categories in this system, each recognized by a unique 6-digit code.
Similarly, every service category is also given a unique SAC code for identification.
What is the Need for HSN Coding System?
HSN is an international product coding system defined by the World Customs Organization (WCO) for a general classification of goods and products. It helps to identify specific products which may have different names in different languages. This is particularly useful for the international transaction of products.
HSN system is used by different tax structures in over 200 countries, including the GST system in India for international and internal tax management. The HSN system has made easier the harmonization of trade and tax procedures for the international trade.
Applications of HSN/SAC Codes under GST System in India
India was already using HSN coding system in the previous Central Excise regime. The GST tax system in India is also based on HSN coding where unique HSN/SAC codes will be required to file tax under this mechanism.
Find HSN / SAC Codes
GST for goods and services is determined based on the HSN code or SAC code of an item. Find the SAC code / HSN code for all goods and services here:
HSN includes around 5,000 commodity groups and each group is identified by a 6-digit code. It is systematized in a legal and logical framework and is supported by discernible rules to obtain uniformity in classification.
The HSN code will be used for classification of goods under the GST regime. Taxpayers can be used the HSN code in two different ways – 2-digit and 4-digit code. The earlier can be used in case of a turnover higher than Rs. 1.5 crores and below than Rs. 5 crores. While on the other hand, the 4-digit code will be used for a turnover worth of Rs. 5 crores or above.
List of Goods with HSN Codes
| HSN Code | Description of Goods |
| 01011010 | LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMALS HORSES |
| 01011020 | LIVE HORSES, ASSES, MULESANDHINNIES PURE-BRED BREEDING ANIMALS ASSES |
| 01011090 | LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMAL S OTHER |
| 01019010 | LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – HORSES FOR POLO |
| 01019020 | LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – ASSES, MULES AND HINNIES AS LIVE STOCK |
| 01019090 | LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – OTHER |
| 01021010 | LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS : ADULT |
| 01021020 | LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS COWS, ADULT |
| 01021030 | LIVE BOVINE ANIMALS- BULLS – PURE-BRED BREEDING ANIMALS BUFFALOES, ADULT AND CALVES |
| 01021090 | LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS OTHER |
| 01029010 | LIVE BOVINE ANIMALS – OTHER – BULLS – ADULT |
| 01029020 | LIVE BOVINE ANIMALS – OTHER – BUFFALOES, ADULT AND CALVES |
| 01029090 | LIVE BOVINE ANIMALS – OTHER – OTHER |
| 01031000 | LIVE SWINE PURE-BRED BREEDING ANIMALS |
| 01039100 | LIVE SWINE – OTHER – WEIGHING LESS THAN 50 KG. |
| 01039200 | LIVE SWINE- OTHER WEIGHING 50KG. OR MORE |
| 01041010 | LIVE SHEEP AND GOATS – SHEEP : SHEEP INCLUDING LAMB FOR BREEDING PURPOSE |
| 01041090 | LIVE SHEEP A ND GOATS SHEEP OTHER |
| 01042000 | LIVE SHEEP AND GOATS GOATS |
| 01051100 | SPECIES GALLU SDOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS WEIGHING NOT MORE THAN 185G : FOWLSOFTHESPECIESGALLUSDOMESTICUS |
| 01051200 | SPECIES GALLU SDOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS WEIGHING NOT MORE THAN 185G : TURKEYS |
| 01051900 | SPECIES GALLU SDOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS WEIGHING NOT MORE THAN 185G : OTHER |
| 01059200 | LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEAFOWLS – OTHER – FOWLS OF THE SPECIES GALLUS DOMESTICUS WEIGHING NOT MORE THAN 2000G |
| 01059300 | LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEAFOWLS – OTHER – FOWLS OF THE SPECIES GALLUSDOMESTICUS WEIGHING MORE THAN 2000G, |
| 01059400 | LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES GALLUS DOMESTICUS, DUCKS, GEESE, TURKEYS AND GUINEAFOWLS – OTHER – FOWLS OF THE SPECIES GALLUS DOMESTICUS |
| 01059900 | SPECIES GALLUSDOMESTICUS, DUCKS, GEESE,TURKEYS AND GUINEA FOWLS – OTHER – OTHER |
| 01061100 | OTHER LIVE ANIMALS MAMMALS : PRIMATES |
| 01061200 | OTHER LIVE ANIMALS MAMMALS WHALES,DOLPHINS AND PORPOISES (MAMMALS OF THE ORDER CETACEA); MANATEES AND DUGONGS(MAMMALS OF THE ORDER SIRENIA) |
| 01061900 | OTHER LIVE ANIMALS MAMMALS OTHER |
| 01062000 | OTHER LIVE ANIMALS REPTILES (INCLUDING SNAKES AND TURTLES) |
| 01063100 | OTHER LIVE ANIMALS BIRDS : BIRDS OF PREY |
| 01063200 | OTHER LIVE ANIMALS BIRDS PSITTACIFORMES(INCLUDING PARROTS, PARAKEETS,MACAWS AND COCKATOOS) |
| 01063900 | OTHER LIVE ANIMALS BIRDS OTHER |
| 01069010 | OTHERLIVE ANIMALS- OTHER – BEESANDOTHERINSECTS, NOTELSEWHEREINCLUDEDORSPECIFIED |
| 01069020 | OTHER LIVE ANIMALS – OTHER – PURE LINE STOCK |
| 01069090 | OTHER LIVE ANIMALS – OTHER – OTHER |
| 02011000 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED CARCASSES AND HALF CARCASSES |
| 02012000 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED OTHER CUTS WITH BONE IN |
| 02013000 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED BONELESS |
| 02021000 | MEAT OF BOVINE ANIMALS, FROZEN CARCASSES AND HALF-CARCASSES |
| 02022000 | MEAT OF BOVINE ANIMALS, FROZEN OTHER CUTS WITH BONE IN |
| 02023000 | MEAT OF BOVINE ANIMALS, FROZEN BONELESS |
| 02031100 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FRESH OR CHILLED : CARCASSES AND HALF- CARCASSES |
| 02031200 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN |
| 02031900 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN OTHER |
| 02032100 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN : CARCASSES AND HALF-CARCASSES |
| 02032200 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN : HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN |
| 02032900 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN OTHER |
| 02041000 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN CARCASSES AND HALF CARCASSES OF LAMB, FRESH OR CHILLED |
| 02042100 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FRESH OR CHILLED : CARCASSES AND HALF CARCASSES |
| 02042200 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHERMEAT OF SHEEP, FRESH OR CHILLED : OTHER CUTS WITH BONE IN |
| 02042300 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FRESH OR CHILLED : BONELESS |
| 02043000 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN CARCASSES AND HALF CAR CASSES OF LAMB, FROZEN |
| 02044100 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHERMEAT OF SHEEP, FROZEN : CARCASSES AND HALF-CARCASSES |
| 02044200 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FROZEN : OTHER CUTS WITH BONE IN |
| 02044300 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FROZEN : BONELESS |
| 02045000 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN MEAT OF GOATS |
| 02050000 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN |
| 02061000 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FRESH OR CHILLED |
| 02062100 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FROZEN : TONGUES |
| 02062200 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHI LLED OR FROZEN OF BOVINE ANIMALS, FROZEN : LIVERS |
| 02062900 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FROZEN : OTHER |
| 02063000 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FRESH OR CHILLED |
| 02064100 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FROZEN : LIVERS |
| 02064900 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FROZEN : OTHER |
| 02068010 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FRESH OR CHILLED OF SHEEP OR GOATS |
| 02068090 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FRESH OR CHILLED OTHER |
Applications of HSN/SAC Codes under GST System in India
India was already using HSN coding system in the previous Central Excise regime. The GST tax system in India is also based on HSN coding where unique HSN/SAC codes will be required to file tax under this mechanism.
Indian manufacturers and dealers will have to follow a predefined HSN structure.
- Businesses with annual turnover less than Rs. 1.5 crores need not use HSN codes for their goods.
- Those with turnover from 1.5 crores to 5 crores shall follow two-digit HSN codes for their products.
- Businesses with turnover more than 5 crores shall be using four-digit HSN codes.
- Eight-digit HSN codes will be applicable for all imports and exports.
- Any online HSN code finder tool can be used to check HSN/SAC codes for any of your commodities.
- Small businesses with GST composition scheme will not need to use HSN codes for their products.
- HSN will be mentioned in the supply-invoice.
Services will be identified by the same old Services Accounting Codes (SAC).
Any taxpayer who is involved in the selling of goods and services in India or abroad needs to specify the relevant HSN codes for all their commodities. While filling the tax returns, GST rate will apply automatically based on the unique HSN code of a particular item. The turnover of the previous financial year will be used to decide the HSN structure applicable for a particular taxpayer.
For taxpayers with annual turnover between Rs.1.5 crores and 5 crores in the previous financial year, use of 2-digit HSN codes is an optional exercise for the first year of GST implementation in India. From the second year, it will be mandatory for all such taxpayers to mention 2-digit chapter HSN codes for all their goods.
Use of HSN coding system makes GST an internationally compatible tax mechanism.
For detailed info on HSN & SAC codes along with the description of goods, download our GST Helpline App from Google play store for Android users and App Store for iOS users.
Sir i am vijaysar wood herbal daibatic control Tumbler
Plz what is this hsn code my products
Please review the file to find your desire HSN code.
Dear Sir,
We are in the business of Maintenance and repairs of Attendance recording , Access control nd Security systems ;
Which type of code is applicable to us: HSN code or SAC code ; what is the code to be followed.
Thanks
Ratnakar Kulkarni
Director
Eviska Infotech Pvt Ltd.
Mumbai
There is Section on this blog where you can find HSN / SAC codes according to your preferences.
Thanks
sir
please tell me HSN code for puja samagri, yagnopavit, moli etc.
Puja Items, Rudraksh, Sacred thread kept in zero tax GST list.
HSN code for Puja Samagri (Pooja Items), Yagnopavit, Moli etc are following
HSN Code for Rudraksha is 14049070.
HS Code of Chapter 3926, List of Hs Codes for OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF HEADINGS 3901 TO 3914.
What is SAC Code for Tractor parts our HSN Code is 8708.
Under the GST system, HSN code use for product and SAC code use for each service.
You already have HSN code for tractor parts then why you need a SAC code for this.
We are confuse that what is hsn code of wooden broom handle many person use 4417 then 12 percent gst and someone use 9603 sooo we confuse
I require wooden broom handle hsn code
Brooms, Brushes (Including Brushes Constituting Parts Of Machines, Appliances Or Vehicles), Hand-Operated Mechanical Fl -> 9603
i need for wooden furniture installation,doors & frames installation, services hsn code &gst rate
Read this blog to know about GST on wooden furniture here
dharam kanta tulai par gst kitna h or sac code no ?