HSN codes and GST rates for common goods and services
A short, searchable list of the HSN (goods) and SAC (services) headings the shops and traders we serve use most, with the GST rate MudraERP’s trade setups start with under GST 2.0 (in force since 22 September 2025). It is a starting point, not a complete tariff.
Showing 86 of 86 codes.
| HSN / SAC | Goods or service | GST |
|---|---|---|
| 0401 | Milk, fresh, pasteurised or UHT (not sweetened) | 0% |
| 0403 | Curd, lassi, buttermilk Loose and unbranded: 0%. Pre-packaged and labelled: 5%. | 0% |
| 0405 | Butter, ghee and dairy spreads | 5% |
| 0406 | Paneer and chena | 0% |
| 0406 | Cheese | 5% |
| 0407 | Birds’ eggs in shell, fresh | 0% |
| 0207 | Poultry meat, fresh or chilled Frozen, packed and labelled: 5%. | 0% |
| 0204 | Meat of sheep or goats, fresh or chilled Frozen, packed and labelled: 5%. | 0% |
| 0302 | Fish, fresh or chilled Frozen, packed and labelled: 5%. | 0% |
| 0701–0709 | Vegetables, fresh or chilled | 0% |
| 0803–0810 | Fruits, fresh (bananas, mangoes, apples, grapes and others) | 0% |
| 0801–0802 | Dry fruits and nuts: cashews, almonds, pistachios, walnuts | 5% |
| 0713 | Dried pulses and dals (toor, moong, chana) Loose and unbranded: 0%. Pre-packaged and labelled: 5%. | 0% |
| 1006 | Rice Loose and unbranded: 0%. Pre-packaged and labelled: 5%. | 0% |
| 1101 | Wheat flour (atta) Loose and unbranded: 0%. Pre-packaged and labelled: 5%. | 0% |
| 1512 | Sunflower, safflower and cotton-seed oil | 5% |
| 1701 | Sugar | 5% |
| 0902 | Tea | 5% |
| 0904–0910 | Spices: pepper, chillies, turmeric, cumin and others | 5% |
| 2202 | Aerated and sugar-sweetened drinks | 40% |
| 2106 | Indian sweets (mithai) | 5% |
| 2106 | Namkeen, bhujia and mixtures | 5% |
| 1905 | Plain bread, roti and paratha | 0% |
| 1905 | Cakes, pastries and biscuits | 5% |
| 1806 | Chocolates and other food with cocoa | 5% |
| 2105 | Ice cream | 5% |
| 3004 | Medicines in measured doses: tablets, capsules, syrups Some life-saving drugs are 0%. | 5% |
| 3004 | Ayurvedic, Unani and homoeopathic medicines | 5% |
| 3005 | Bandages, gauze and cotton wool for medical use | 5% |
| 2106 | Protein powders, gainers and other food supplements | 5% |
| 3924 | Plastic shakers and household plastic ware | 18% |
| 9993 | Clinical health care by a doctor or clinic Exempt. | 0% |
| 3401 | Toilet soap | 5% |
| 3305 | Shampoo and hair oil | 5% |
| 3306 | Toothpaste | 5% |
| 3304 | Make-up and skin care preparations | 18% |
| 3303 | Perfumes and toilet waters | 18% |
| 61, 62 | Garments, sale value up to ₹2,500 a piece | 5% |
| 61, 62 | Garments, sale value above ₹2,500 a piece | 18% |
| 64 | Footwear, sale value up to ₹2,500 a pair | 5% |
| 64 | Footwear, sale value above ₹2,500 a pair | 18% |
| 8517 | Mobile phones | 18% |
| 8504 | Chargers and power adapters | 18% |
| 8518 | Earphones, headphones and speakers | 18% |
| 8528 | Television sets | 18% |
| 8415 | Air conditioners | 18% |
| 9987 | Repair and maintenance services | 18% |
| 3209 | Paints and varnishes (water-based emulsions and others) | 18% |
| 3917 | Plastic pipes, tubes and fittings | 18% |
| 6910 | Ceramic sinks, wash basins and sanitaryware | 18% |
| 8205 | Hand tools | 5% |
| 7318 | Screws, bolts, nuts and washers of iron or steel | 18% |
| 8536 | Switches, sockets and plugs | 18% |
| 2523 | Cement | 18% |
| 7214 | Steel bars and rods (TMT) | 18% |
| 6907 | Ceramic floor and wall tiles | 18% |
| 7326 | Other articles of iron or steel (brackets, fabricated parts) | 18% |
| 8708 | Parts and accessories of motor vehicles | 18% |
| 4011 | New pneumatic tyres of rubber | 18% |
| 2710 | Lubricating oils | 18% |
| 8507 | Electric accumulators (batteries), including lead-acid | 18% |
| 7113 | Jewellery of gold, silver or other precious metal | 3% |
| 7108 | Gold bars and coins | 3% |
| 9988 | Job work on the customer’s own gold or silver (making charges) | 5% |
| 4901 | Printed books | 0% |
| 4820 | Exercise books and notebooks | 0% |
| 9609 | Pencils and crayons | 0% |
| 9503 | Toys Check the rate for electronic and battery toys. | 5% |
| 4819 | Cartons, boxes and cases of paper or paperboard | 5% |
| 4802 | Uncoated paper and paperboard for writing or printing | 18% |
| 9989 | Printing services | 18% |
| 9401 | Seats and sofas | 18% |
| 9403 | Other furniture: beds, tables, wardrobes | 18% |
| 9403 | Furniture of bamboo, cane or rattan | 5% |
| 1209 | Seeds for sowing | 0% |
| 3102 | Urea and other nitrogenous fertilisers | 5% |
| 3808 | Insecticides, fungicides and weedicides | 18% |
| 3808 | Bio-pesticides on the notified list | 5% |
| 9004 | Spectacles and corrective goggles | 5% |
| 9003 | Frames for spectacles | 5% |
| 9001 | Spectacle lenses and contact lenses | 5% |
| 9004 | Sunglasses | 18% |
| 9963 | Restaurant and café service (not in a hotel with high room tariffs) | 5% (no ITC) |
| 9997 | Hairdressing, beauty and salon services | 5% (no ITC) |
| 9997 | Gyms, fitness centres and yoga | 5% (no ITC) |
| 9983 | IT, design, consulting and other professional services | 18% |
How to use it
- Search by item, HSN code or trade.
- Filter by GST rate if you like.
- Read the rate and any condition in the note.
- Confirm the rate for your exact goods with your CA or the CBIC rate notifications before you rely on it.
Questions people ask
Is this list complete?
No. It covers common headings for the trades MudraERP is set up for. The full tariff has thousands of codes, and the rate can depend on the 8-digit code, packaging, price or a condition. Use CBIC’s rate notifications for anything not listed.
How many digits of HSN do I need on my invoice?
Businesses with turnover up to ₹5 crore must show at least 4 digits of HSN on B2B invoices; above ₹5 crore, 6 digits on all invoices. Ask your CA what applies to you.
What changed with GST 2.0?
From 22 September 2025 most goods at 12% moved to 5% and most at 28% moved to 18%, and a 40% rate applies to a short list of goods such as aerated drinks. Older invoices and price lists may still show the old rates.
What does “no ITC” mean?
Some services, such as restaurants and salons, are taxed at 5% on condition that the business does not claim input tax credit on its own purchases for that service.
Bills that do this maths for you
MudraERP puts the right GST, HSN and state on every invoice and prepares GSTR-1 and GSTR-3B from them. We set up your account for your trade, usually within a working day.