GST Rate Finder & HSN/SAC Lookup
Search GST rates by HSN or SAC code, or by goods/service name.
The GST Rate Finder lets you search GST rates by HSN code, SAC code, or the name of the goods or service. It is meant for businesses, accountants and buyers who need a quick rate reference. It covers commonly used codes only, so check the CBIC rate schedule for the exact classification of less common items.
Use the GST Rate Finder & HSN/SAC Lookup
Showing 131 entries
| Type | Code | Description | GST Rate |
|---|---|---|---|
| HSN | 0401 | Fresh milk, pasteurised milk and UHT milk UHT milk nil from 22 Sep 2025 |
0% |
| HSN | 0406 | Chena / paneer, pre-packaged and labelled Nil from 22 Sep 2025 |
0% |
| HSN | 1905 | Roti, chapati, paratha, parotta, khakhra, pizza bread Nil from 22 Sep 2025 |
0% |
| HSN | 0701 | Fresh vegetables (e.g. potatoes) | 0% |
| HSN | 0803 | Fresh fruits (bananas, citrus, mangoes, apples) | 0% |
| HSN | 0302 | Fresh or chilled fish | 0% |
| HSN | 0713 | Dried pulses, loose (not pre-packaged and labelled) | 0% |
| HSN | 1001 | Wheat, loose (not pre-packaged and labelled) | 0% |
| HSN | 1006 | Rice, loose (not pre-packaged and labelled) | 0% |
| HSN | 1209 | Seeds for sowing | 0% |
| HSN | 3004 | 33 specified life-saving drugs and medicines Nil from 22 Sep 2025 (earlier 5-12%) |
0% |
| HSN | 4820 | Exercise books and notebooks Nil from 22 Sep 2025 (earlier 12%) |
0% |
| HSN | 9609 | Pencils, crayons, pastels, chalk Nil from 22 Sep 2025 |
0% |
| HSN | 4016 | Erasers Nil from 22 Sep 2025 |
0% |
| HSN | 4905 | Maps, charts and globes Nil from 22 Sep 2025 |
0% |
| HSN | 4901 | Printed books | 0% |
| HSN | 4902 | Newspapers, journals and periodicals | 0% |
| HSN | 9619 | Sanitary towels (pads) and napkins | 0% |
| SAC | 997132 | Individual life insurance (incl. reinsurance) Exempt from 22 Sep 2025 |
0% |
| SAC | 997133 | Individual health insurance (incl. reinsurance) Exempt from 22 Sep 2025 |
0% |
| SAC | 997211 | Renting of a residential dwelling for use as residence Exempt; RCM applies if let to a registered person |
0% |
| SAC | 9992 | Education services by schools and recognised institutions | 0% |
| SAC | 9993 | Healthcare services by clinical establishments and doctors | 0% |
| HSN | 0402 | Condensed milk, milk powder | 5% |
| HSN | 0405 | Butter, ghee and other dairy fats Earlier 12% |
5% |
| HSN | 0406 | Cheese Earlier 12% |
5% |
| HSN | 0802 | Dry fruits and nuts (almonds, cashews, pistachios, dates) Earlier 12% |
5% |
| HSN | 0902 | Tea | 5% |
| HSN | 2101 | Coffee extracts and preparations Earlier 18% |
5% |
| HSN | 1006 | Rice, pre-packaged and labelled | 5% |
| HSN | 1701 | Sugar | 5% |
| HSN | 1704 | Sugar confectionery Earlier 18% |
5% |
| HSN | 1806 | Chocolates and cocoa preparations Earlier 18% |
5% |
| HSN | 1902 | Pasta and instant noodles | 5% |
| HSN | 1904 | Cornflakes and other cereal flakes | 5% |
| HSN | 1905 | Biscuits, cakes and pastries Earlier 18% |
5% |
| HSN | 1601 | Sausages and meat preparations Earlier 12% |
5% |
| HSN | 2001 | Pickles and vegetables preserved in vinegar Earlier 12% |
5% |
| HSN | 2007 | Jams, fruit jellies and marmalades Earlier 12% |
5% |
| HSN | 2009 | Fruit and vegetable juices Earlier 12% |
5% |
| HSN | 2103 | Sauces and condiments Earlier 12% |
5% |
| HSN | 2104 | Soups and broths | 5% |
| HSN | 2105 | Ice cream Earlier 18% |
5% |
| HSN | 2106 | Namkeen, bhujia and ready-to-eat snacks Earlier 12% |
5% |
| HSN | 2201 | Mineral and packaged drinking water (no added sugar or flavour) Earlier 18% |
5% |
| HSN | 3004 | Medicines (other than the nil-rated life-saving drugs) Earlier 12% |
5% |
| HSN | 3005 | Bandages, dressings and medical supplies | 5% |
| HSN | 9018 | Medical and diagnostic devices and kits Earlier 12-18% |
5% |
| HSN | 9025 | Thermometers | 5% |
| HSN | 9004 | Corrective spectacles Earlier 12% |
5% |
| HSN | 3305 | Shampoo and hair oil Earlier 18% |
5% |
| HSN | 3306 | Toothpaste Earlier 18% |
5% |
| HSN | 3307 | Shaving cream and shaving preparations Earlier 18% |
5% |
| HSN | 3401 | Toilet soap (bars) Earlier 18% |
5% |
| HSN | 9603 | Toothbrushes Earlier 18% |
5% |
| HSN | 3406 | Candles Earlier 12% |
5% |
| HSN | 3605 | Matches | 5% |
| HSN | 5208 | Cotton fabrics | 5% |
| HSN | 6109 | Readymade garments, sale value up to Rs 2,500 per piece Threshold raised from Rs 1,000 |
5% |
| HSN | 6403 | Footwear, sale value up to Rs 2,500 per pair Threshold raised from Rs 1,000 |
5% |
| HSN | 7323 | Kitchen and table utensils of iron or steel Earlier 12%; cleaning articles in 7323 stay 18% |
5% |
| HSN | 8712 | Bicycles Earlier 12% |
5% |
| HSN | 8714 | Parts of bicycles Earlier 12% |
5% |
| HSN | 8701 | Tractors (agricultural) Earlier 12% |
5% |
| HSN | 8432 | Agricultural, horticultural and soil-preparation machinery Earlier 12% |
5% |
| HSN | 4011 | Tyres for tractors | 5% |
| HSN | 8703 | Electric vehicles | 5% |
| SAC | 996331 | Restaurant services (other than in hotels with room tariff above Rs 7,500) Without ITC |
5% |
| SAC | 996311 | Hotel accommodation, tariff up to Rs 7,500 per unit per day Without ITC; earlier 12% |
5% |
| SAC | 999721 | Hairdressing, barbers and beauty salons Without ITC; earlier 18% |
5% |
| SAC | 999723 | Gyms, health clubs, fitness centres and yoga Without ITC; earlier 18% |
5% |
| SAC | 996511 | Goods transport by road (GTA) Without ITC, or 18% with full ITC at the GTA's option |
5% |
| SAC | 9964 | Passenger transport by road (bus, taxi, cab aggregator) Without ITC, or 18% with full ITC at the operator's option |
5% |
| SAC | 996425 | Air transport of passengers, economy class | 5% |
| SAC | 9996 | Admission to cinema, ticket up to Rs 100 | 5% |
| SAC | 995411 | Construction of residential apartments (other than affordable housing) Without ITC (scheme from 1 Apr 2019) |
5% |
| HSN | 8517 | Mobile phones and telephones | 18% |
| HSN | 8471 | Computers, laptops and tablets | 18% |
| HSN | 8443 | Printers and copiers | 18% |
| HSN | 8418 | Refrigerators and freezers | 18% |
| HSN | 8450 | Washing machines | 18% |
| HSN | 8415 | Air conditioners Earlier 28% |
18% |
| HSN | 8528 | Televisions (all sizes), monitors and projectors Earlier 28% above 32 inches |
18% |
| HSN | 8422 | Dishwashers Earlier 28% |
18% |
| HSN | 2523 | Cement Earlier 28% |
18% |
| HSN | 8703 | Small cars: petrol/CNG/LPG up to 1,200 cc and diesel up to 1,500 cc, length up to 4,000 mm Earlier 28% plus cess; no cess now |
18% |
| HSN | 8711 | Motorcycles up to 350 cc Earlier 28% |
18% |
| HSN | 8702 | Buses, trucks, three-wheelers and ambulances Earlier 28% |
18% |
| HSN | 8708 | Auto parts and accessories Uniform 18% |
18% |
| HSN | 3303 | Perfumes | 18% |
| HSN | 3304 | Beauty and make-up preparations | 18% |
| HSN | 3402 | Detergents and surface-active preparations | 18% |
| HSN | 3923 | Plastic packaging articles | 18% |
| HSN | 4202 | Handbags and travel goods of leather | 18% |
| HSN | 9403 | Furniture | 18% |
| HSN | 9401 | Seats and parts | 18% |
| HSN | 6109 | Readymade garments, sale value above Rs 2,500 per piece Earlier 12% |
18% |
| HSN | 6403 | Footwear, sale value above Rs 2,500 per pair | 18% |
| HSN | 2403 | Biris | 18% |
| SAC | 99821 | Legal services Services of an advocate to a business entity: RCM |
18% |
| SAC | 99822 | Accounting, auditing and bookkeeping services | 18% |
| SAC | 99823 | Tax consultancy and preparation services | 18% |
| SAC | 998311 | Management consulting services | 18% |
| SAC | 998313 | Information technology consulting | 18% |
| SAC | 998314 | IT design and development services | 18% |
| SAC | 998361 | Advertising services | 18% |
| SAC | 998391 | Specialty design services (graphic, web design) | 18% |
| SAC | 997212 | Renting of commercial / non-residential property | 18% |
| SAC | 996812 | Courier services | 18% |
| SAC | 9984 | Telecommunication services | 18% |
| SAC | 9971 | Banking and financial services; general insurance | 18% |
| SAC | 999293 | Private coaching and tuition | 18% |
| SAC | 996311 | Hotel accommodation, tariff above Rs 7,500 per unit per day With ITC |
18% |
| SAC | 996332 | Restaurant services in hotels with room tariff above Rs 7,500 With ITC |
18% |
| SAC | 996425 | Air transport of passengers, other than economy class Earlier 12% |
18% |
| SAC | 996601 | Renting of passenger motor vehicle with operator, fuel included With ITC; earlier 12% |
18% |
| SAC | 9996 | Admission to cinema, ticket above Rs 100 | 18% |
| SAC | 9954 | Works contract services (general) | 18% |
| HSN | 2202 | Aerated and carbonated drinks with added sugar or sweetener; caffeinated beverages Earlier 28% plus cess |
40% |
| HSN | 2106 | Pan masala From 1 Feb 2026; plus Health Security se National Security Cess |
40% |
| HSN | 2402 | Cigarettes, cigars and cheroots From 1 Feb 2026; plus additional excise duty |
40% |
| HSN | 2403 | Chewing tobacco, gutkha, zarda and other tobacco products (except biris) From 1 Feb 2026; plus additional excise duty |
40% |
| HSN | 8703 | Cars above the small-car limits (engine or length), SUVs No compensation cess |
40% |
| HSN | 8711 | Motorcycles above 350 cc | 40% |
| HSN | 8903 | Yachts and vessels for pleasure or sports | 40% |
| HSN | 8802 | Aircraft for personal use | 40% |
| HSN | 9302 | Revolvers and pistols Earlier 28% |
40% |
| SAC | 9996 | Betting, casinos, gambling, lottery, horse racing and online money gaming Earlier 28% |
40% |
| HSN | 7108 | Gold, silver and jewellery | 3% |
| HSN | 7102 | Rough (unworked) diamonds | 0.25% |
| SAC | 995411 | Construction of affordable residential apartments Without ITC (scheme from 1 Apr 2019) |
1% |
About this lookup
This lookup covers 131 commonly-used HSN (goods) and SAC (services) codes at the rates in force after the rate rationalisation of 22 September 2025 (56th GST Council; Notification 9/2025-Central Tax (Rate) for goods and the corresponding services notifications), last reviewed 26 September 2026. The complete CBIC schedule has over 5,000 entries and the rate for an item can depend on its full HSN code, pack size or value, so verify each rate against the current CBIC notifications before use. For exact classification of a less common item, please consult the firm or refer to the CBIC website at cbic-gst.gov.in.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
What are the GST rate slabs in India?
Following the rate rationalisation effective 22 September 2025, most goods and services are taxed at 5% or 18%, with a 40% rate for specified luxury and demerit goods, and a nil rate for exempt and essential items. Certain goods attract special rates, such as 0.25% on rough diamonds and 3% on gold and jewellery. The compensation cess has been discontinued; since 1 February 2026 tobacco products and pan masala attract separate central levies in addition to GST.
What is the difference between HSN and SAC codes?
HSN (Harmonised System of Nomenclature) codes classify goods, while SAC (Services Accounting Codes) classify services under GST. HSN follows the international customs classification system, whereas SAC codes are notified by CBIC and begin with 99. The GST rate applicable to a supply is determined by its HSN or SAC classification and the related rate notifications.
How many HSN digits must be shown on tax invoices?
Taxpayers with aggregate turnover above ₹5 crore must mention 6-digit HSN codes on all invoices, while those with turnover up to ₹5 crore must show 4-digit HSN codes on B2B invoices. This requirement, notified under Notification 78/2020 – Central Tax, has applied since 1 April 2021. Export invoices generally require 8-digit HSN codes.
Who decides GST rates in India?
GST rates are recommended by the GST Council, a constitutional body chaired by the Union Finance Minister with state finance ministers as members. Rate changes are then notified by the Central and State Governments and take effect from the notified date. Since rates can change during the year, always verify against the latest notification.
Due in the next 30 days
GST- CMP-08 for Jul–Sep 2026 quarter
- GSTR-3B for September (monthly filers)
- GSTR-3B for Jul–Sep 2026 quarter (QRMP, 22nd-day States)
- GSTR-3B for Jul–Sep 2026 quarter (QRMP, Delhi and 24th-day States)
- ITC-04 for Apr–Sep 2026
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.