Updated: October 2026 · Rates as per GST 2.0, effective 22 September 2025 (tobacco items from 1 February 2026). The rates shown are the total GST rate: CGST + SGST for intra-State supplies (half each), or IGST for inter-State supplies.
HSN (Harmonised System of Nomenclature) codes classify goods and SAC (Services Accounting Codes) classify services under GST. Taxpayers with turnover up to ₹5 crore must mention at least a 4-digit HSN/SAC on B2B invoices, and those above ₹5 crore a 6-digit code. Below are the current GST rates for commonly used goods and services.
HSN Codes and GST Rates – Common Goods
| HSN | Description | GST rate |
|---|---|---|
| 0401 | Fresh milk, pasteurised milk, UHT milk | Nil |
| 0402 | Condensed milk, milk powder | 5% |
| 0405 | Butter, ghee, dairy spreads | 5% |
| 0406 | Paneer / chena (pre-packaged & labelled) | Nil |
| 0406 | Cheese | 5% |
| 0407 | Eggs (in shell) | Nil |
| 0409 | Natural honey | 5% |
| 0701–0714 | Fresh vegetables | Nil |
| 0801–0810 | Fresh fruits | Nil |
| 0802 | Almonds, pistachios, walnuts and other dry fruits | 5% |
| 0901 | Coffee (roasted / not roasted) | 5% |
| 0902 | Tea | 5% |
| 1001–1008 | Cereals – wheat, rice etc. (loose, not pre-packaged) | Nil |
| 1001–1008 | Cereals (pre-packaged & labelled) | 5% |
| 1101 | Wheat flour / atta (loose) | Nil |
| 1701 | Sugar | 5% |
| 1704 | Sugar confectionery | 5% |
| 1806 | Chocolates and cocoa products | 5% |
| 1902 | Pasta, noodles | 5% |
| 1905 | Chapati, roti, paratha, khakhra, pizza bread | Nil |
| 1905 | Biscuits, cakes, pastries | 5% |
| 2009 | Fruit and vegetable juices | 5% |
| 2106 | Namkeen, bhujia and similar ready-to-eat snacks | 5% |
| 2202 | Aerated / carbonated drinks with added sugar or flavour | 40% |
| 2401–2403 | Tobacco, cigarettes, pan masala (from 01.02.2026) | 40% |
| 2523 | Cement | 18% |
| 2710 | Petrol, diesel, ATF | Outside GST |
| 3004 | Medicines (general) | 5% |
| 3004 | Specified 33 life-saving drugs | Nil |
| 3303 | Perfumes | 18% |
| 3305 | Hair oil, shampoo | 5% |
| 3306 | Toothpaste, tooth powder | 5% |
| 3401 | Toilet soap (bars) | 5% |
| 4011 | Tyres | 18% |
| 4820 | Exercise books, notebooks | Nil |
| 4901 | Printed books | Nil |
| 6101–6117 / 6201–6217 | Readymade garments – sale value up to ₹2,500 per piece | 5% |
| 6101–6117 / 6201–6217 | Readymade garments – sale value above ₹2,500 per piece | 18% |
| 6401–6405 | Footwear – sale value up to ₹2,500 per pair | 5% |
| 6401–6405 | Footwear – sale value above ₹2,500 per pair | 18% |
| 7102 | Diamonds (rough / cut) | 0.25% |
| 7108 / 7113 | Gold, silver, jewellery | 3% |
| 8415 | Air conditioners | 18% |
| 8418 | Refrigerators | 18% |
| 8422 | Dishwashing machines | 18% |
| 8471 | Computers, laptops | 18% |
| 8517 | Mobile phones | 18% |
| 8528 | Television sets (all sizes) | 18% |
| 8541 | Solar cells / solar PV modules | 5% |
| 8701 | Tractors (agricultural) | 5% |
| 8703 | Small cars – petrol ≤1200 cc / diesel ≤1500 cc and length ≤4 m | 18% |
| 8703 | Other motor cars (above small-car limits) | 40% |
| 8703 | Electric cars | 5% |
| 8711 | Motorcycles / scooters up to 350 cc | 18% |
| 8711 | Motorcycles above 350 cc | 40% |
| 8712 | Bicycles | 5% |
| 9004 | Spectacles, corrective | 5% |
| 9025 | Clinical thermometers | 5% |
| 9619 | Sanitary napkins | Nil |
SAC Codes and GST Rates – Common Services
| SAC | Description | GST rate |
|---|---|---|
| 9954 | Construction of affordable residential housing (no ITC) | 1% |
| 9954 | Construction of other residential apartments (no ITC) | 5% |
| 9954 | Construction of commercial property / works contract (general) | 18% |
| 9963 | Hotel accommodation – up to ₹7,500 per unit per day (no ITC) | 5% |
| 9963 | Hotel accommodation – above ₹7,500 per unit per day | 18% |
| 9963 | Restaurant service – standalone / in hotels up to ₹7,500 tariff (no ITC) | 5% |
| 9963 | Restaurant in hotel with room tariff above ₹7,500 (specified premises) | 18% |
| 9964 | Air travel – economy class | 5% |
| 9964 | Air travel – other than economy class | 18% |
| 9965 | Goods Transport Agency (GTA) – without ITC / RCM | 5% |
| 9965 | Goods Transport Agency (GTA) – forward charge with ITC | 18% |
| 9967 | Courier services | 18% |
| 9971 | Individual life insurance and health insurance policies | Nil |
| 9971 | General insurance, banking and financial services | 18% |
| 9972 | Renting of residential dwelling for use as residence | Exempt* |
| 9972 | Renting of commercial property | 18% |
| 9982 | Legal services by advocate to business entity (RCM) | 18% |
| 9982 | Chartered accountant, accounting and audit services | 18% |
| 9983 | IT, software and consultancy services | 18% |
| 9984 | Telecommunication services | 18% |
| 9988 | Job work for textiles | 5% |
| 9992 | Education by schools / recognised institutions | Exempt |
| 9992 | Private coaching and training | 18% |
| 9993 | Healthcare by clinical establishments / doctors | Exempt |
| 9996 | Cinema tickets up to ₹100 | 5% |
| 9996 | Cinema tickets above ₹100 | 18% |
| 9996 | Casinos, betting, gambling, online money gaming, horse racing | 40% |
| 9997 | Beauty, salon, barber, gym, yoga, wellness (no ITC) | 5% |
* Renting of a residential dwelling to a registered person attracts 18% GST under reverse charge, payable by the tenant (subject to exceptions).
Important Notes
- Rates depend on the exact description, conditions and exemptions in the rate notifications. The same HSN can carry different rates (e.g. pre-packaged vs loose goods).
- “No ITC” means the supplier pays the concessional rate but cannot claim input tax credit.
- For the complete and latest HSN/SAC list, use the official HSN/SAC search on the GST portal.
Not sure about the correct HSN/SAC or rate for your product? Call/WhatsApp +91 8051331315 or email gstfolio@zohomail.in.
Need help? Call/WhatsApp +91 80513 31315 or email gstfolio@zohomail.in.