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HSN / SAC Code & GST Rate Finder

Instant search for Goods (HSN) and Services (SAC) codes, statutory GST tax brackets (0/5/12/18/28%), and turnover digit reporting rules.

Statutory HSN Reporting Rules in Invoices & GSTR-1 (Table 12)
Turnover ≤ ₹5 Crores

Minimum 4 Digits mandatory for all B2B invoices. Optional for B2C supplies.

Turnover > ₹5 Crores

Minimum 6 Digits mandatory for ALL B2B and B2C tax invoices without exception.

Export & Import Goods

Full 8 Digits mandatory on all shipping bills, bills of entry, and export invoices.

Type:
GST Rate:
Showing 20 matching HSN / SAC entries
998221Services•Chapter 99 (Legal & Accounting)

Financial auditing and accounting services (Statutory Audit, Tax Audit, Bookkeeping)

18% GST
Reporting Rule: 6 Digits (Turnover > ₹5 Cr)•💡 Reverse Charge (RCM) applies only to individual Advocates & Arbitral Tribunals, NOT to CAs.
998211Services•Chapter 99 (Legal & Accounting)

Legal advisory and representation services by Advocates / Law Firms

18% GST
Reporting Rule: 6 Digits (Turnover > ₹5 Cr)•💡 100% Reverse Charge Mechanism (RCM) on business recipient under Notification No. 13/2017-CTR.
998311Services•Chapter 99 (Information Technology)

Management consulting and business advisory services

18% GST
Reporting Rule: 6 Digits (Turnover > ₹5 Cr)
998313Services•Chapter 99 (Information Technology)

IT design, software architecture, SaaS development, and cloud consultancy services

18% GST
Reporting Rule: 6 Digits (Turnover > ₹5 Cr)•💡 Eligible for Zero-rated export under Letter of Undertaking (LUT) without payment of IGST.
997212Services•Chapter 99 (Real Estate Services)

Renting of commercial property (office space, industrial sheds, retail shops)

18% GST
Reporting Rule: 4 Digits (Turnover ≤ ₹5 Cr)•💡 Forward charge. Residential dwelling rented to registered person attracts RCM @ 18%.
996511Services•Chapter 99 (Transport Services)

Goods Transport Agency (GTA) road freight transportation

5% GST
Reporting Rule: 4 Digits (Turnover ≤ ₹5 Cr)•💡 5% without ITC under RCM, or 12% with ITC under Forward Charge Option.
996331Services•Chapter 99 (Hospitality Services)

Restaurant and food takeaway services (standalone / non-specified hotel)

5% GST
Reporting Rule: 4 Digits (Turnover ≤ ₹5 Cr)•💡 Mandatory 5% without Input Tax Credit (ITC).
995411Services•Chapter 99 (Construction Services)

General construction services for commercial buildings & infrastructure projects

18% GST
Reporting Rule: 6 Digits (Turnover > ₹5 Cr)•💡 Eligible for ITC on work contract inputs subject to Section 17(5)(c)/(d) restrictions.
997114Services•Chapter 99 (Financial Services)

Loan processing fees, bank guarantee commission, and financial intermediation

18% GST
Reporting Rule: 6 Digits (Turnover > ₹5 Cr)•💡 Pure interest on loans, deposits, and advances is exempt from GST u/s Notification 12/2017.
998431Services•Chapter 99 (Telecom & Broadcasting)

Broadband, enterprise data, and mobile telecommunication services

18% GST
Reporting Rule: 6 Digits (Turnover > ₹5 Cr)
847130Goods•Chapter 84 (Machinery & Computers)

Laptops, Notebooks, and portable digital automatic data processing machines

18% GST
Reporting Rule: 6 Digits (Turnover > ₹5 Cr)•💡 Full ITC allowable for business use. Eligible for 40% IT Act depreciation.
847150Goods•Chapter 84 (Machinery & Computers)

Desktop computers, microprocessors, and processing units

18% GST
Reporting Rule: 6 Digits (Turnover > ₹5 Cr)
851713Goods•Chapter 85 (Electronics)

Smartphones and wireless cellular network mobile phones

18% GST
Reporting Rule: 6 Digits (Turnover > ₹5 Cr)•💡 Increased from 12% to 18% under GST rationalization.
4802Goods•Chapter 48 (Paper & Stationery)

Uncoated writing and printing paper, copier paper A4/A3, letterheads

12% GST
Reporting Rule: 4 Digits (Turnover ≤ ₹5 Cr)
940310Goods•Chapter 94 (Office Furniture)

Office metal and wooden furniture, workstations, ergonomic chairs, cabinets

18% GST
Reporting Rule: 4 Digits (Turnover ≤ ₹5 Cr)
8703Goods•Chapter 87 (Motor Vehicles)

Motor cars and passenger motor vehicles for transport of persons

28% GST
Reporting Rule: 4 Digits (Turnover ≤ ₹5 Cr)•Cess: 1% to 22% based on engine CC & length•💡 Blocked credit u/s 17(5)(a) unless used in transport business, driving school, or vehicle sales.
2523Goods•Chapter 25 (Mineral Products)

Portland cement, aluminous cement, and hydraulic cements

28% GST
Reporting Rule: 4 Digits (Turnover ≤ ₹5 Cr)•💡 Highest GST bracket (28%). Input tax credit available if used for taxable construction.
3004Goods•Chapter 30 (Pharmaceuticals)

Medicaments consisting of mixed or unmixed products for therapeutic use

12% GST
Reporting Rule: 6 Digits (Turnover > ₹5 Cr)•💡 Critical life-saving cancer drugs and insulin classified at 5% or Nil.
6203Goods•Chapter 62 (Apparel & Clothing)

Men’s or boys’ suits, jackets, blazers, trousers, shirts

12% GST
Reporting Rule: 4 Digits (Turnover ≤ ₹5 Cr)•💡 Items with sale value ≤ ₹1,000 taxed at 5%; above ₹1,000 taxed at 12%.
1006Goods•Chapter 10 (Cereals & Food)

Rice (semi-milled or wholly milled, pre-packaged & labelled)

5% GST
Reporting Rule: 4 Digits (Turnover ≤ ₹5 Cr)•💡 Loose/unbranded rice is Nil rated (0%). Pre-packaged and labelled attract 5% GST.
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Statutory & Compliance Disclaimer

This tool is an automated calculation, formatting, and compliance aid provided for informational purposes only. It does not constitute formal legal, taxation, or professional auditing advice. Calculations, citations, and draft documents must be independently verified by a qualified Chartered Accountant (CA) or Company Secretary (CS) against statutory provisions and applicable ICAI/ICSI guidelines before execution or certification.