Back to Tools Hub*gst tariff & service accounting codes*

HSN & SAC Code Finder

Search Harmonized System of Nomenclature (HSN) for goods and Services Accounting Codes (SAC) for GST tax invoicing. Verify applicable GST rate slabs (0%, 5%, 12%, 18%, 28%) and mandatory digit requirements for B2B invoices.

CBIC GST Tariff 2026-27Standard Rates: 5%, 12%, 18%, 28%Showing 24 Codes
SAC 998314
18% GST

Information technology (IT) design and development services

Software development, application programming, web platform engineering, cloud software architecture, database management.

Information Technology & SoftwareSaaS StartupsIT CompaniesSoftware AgenciesApp Developers
SAC 998313
18% GST

Information technology (IT) systems consulting and support services

Technical architecture consulting, IT infrastructure auditing, cloud deployment consulting, cybersecurity reviews.

Information Technology & SoftwareIT ConsultantsDevOps ConsultanciesCybersecurity Advisory
SAC 998315
18% GST

Hosting and information technology (IT) infrastructure provisioning services

Web hosting, server colocation, cloud storage services, cloud compute instances (AWS/GCP/Azure reselling).

Information Technology & SoftwareHosting CompaniesCloud ProvidersData Centers
SAC 998311
18% GST

Management consulting and management services

Strategic advisory, business organization consulting, corporate development, financial advisory.

Professional & ConsultingManagement ConsultantsStrategy FirmsStartup Mentors
SAC 998222
18% GST

Accounting, auditing and bookkeeping services

Statutory audits, tax return compilation, ledger preparation, balance sheet certifications.

Professional & ConsultingChartered AccountantsBookkeeping AgenciesAccounting BPOs
SAC 998231
18% GST

Corporate tax planning and consulting services

Income tax advisory, GST compliance advisory, transfer pricing consulting, cross-border tax advisory.

Professional & ConsultingTax ConsultantsGST AdvisorsCorporate Tax Specialists
SAC 998211
18% GST

Legal advisory and representation services concerning corporate and business law

Company incorporation agreements, shareholder agreements, trademark filings, intellectual property prosecution.

Professional & ConsultingCorporate LawyersIP AttorneysTrademark Agents
SAC 998361
18% GST

Advertising services including digital advertising and marketing

Digital ad creation, social media marketing campaigns, performance marketing, search engine optimization (SEO).

Advertising & MarketingDigital Marketing AgenciesAd NetworksMedia Agencies
SAC 998391
18% GST

Specialty design services including interior design, graphic design and industrial design

UI/UX product design, logo creation, corporate brand identity, 3D industrial renderings.

Design & CreativeDesign StudiosUI/UX DesignersCreative Boutiques
SAC 996331
5% GST

Services provided by restaurants, cafes and food takeaway stalls (without input tax credit)

Standalone restaurants, cafes, cloud kitchens, fast food dining without room tariff above ₹7,500.

Hospitality & DiningRestaurantsCafesCloud KitchensQSR Chains
SAC 996511
5% GST

Road transport services of goods including Goods Transport Agency (GTA)

Freight transport by road with consignment note, inter-city transport logistics (under RCM or forward charge).

Logistics & TransportGoods Transport Agencies (GTA)Logistics TransportersTrucking Fleets
SAC 996729
18% GST

Other storage and warehousing services

General merchandise warehousing, cold storage for non-agricultural goods, e-commerce fulfillment hubs.

Logistics & TransportWarehouse Operators3PL ProvidersStorage Facilities
SAC 997212
18% GST

Renting or leasing services involving own or leased commercial property

Commercial office space rent, industrial shed leases, retail shop leasing.

Real EstateCommercial LandlordsCo-working OperatorsOffice Park Owners
SAC 999293
18% GST

Commercial training and coaching services

Corporate skills coaching, professional certification bootcamps, private EdTech platform courses.

Education & CoachingEdTech CompaniesCoaching InstitutesCorporate Trainers
HSN 847130
18% GST

Portable automatic data processing machines (laptops, notebooks, tablets)

Laptops, notebooks, handheld computers weighing not more than 10 kg, consisting of at least a CPU, keyboard, and display.

Electronics & ComputersComputer RetailersHardware ImportersElectronics Distributors
HSN 847141
18% GST

Desktop computers and computing workstations comprising CPU, input unit and output unit

Personal desktop computers, tower servers, CAD workstations.

Electronics & ComputersPC AssembersIT Hardware Dealers
HSN 851713
18% GST

Smartphones and mobile communication devices

Cellular phones with advanced computing capabilities and wireless data connectivity.

Telecommunications & MobileMobile DistributorsSmartphone BrandsPhone Retailers
HSN 300490
12% GST

Medicaments consisting of mixed or unmixed products for therapeutic uses, put up in measured doses

General allopathic prescription drugs, tablets, capsules, syrups, formulated medicines.

PharmaceuticalsPharma ManufacturersMedicine WholesalersPharmacies
HSN 610910
5% GST

T-shirts, singlets and other vests of cotton, knitted or crocheted (Sale value up to ₹1,000)

Cotton knitted T-shirts, casual wear tops, innerwear (subject to threshold pricing).

Apparel & TextilesGarment ManufacturersClothing BrandsTextile Exporters
HSN 620342
12% GST

Men's or boys' trousers, bib and brace overalls, breeches and shorts of cotton (Sale value > ₹1,000)

Cotton formal trousers, denim jeans, woven shorts priced above ₹1,000 per piece.

Apparel & TextilesApparel BrandsDenim RetailersGarment Retailers
HSN 090240
5% GST

Black tea (fermented) and partly fermented tea in immediate packings exceeding 3 kg

Bulk black tea, CTC tea blends, commercial tea leaf packaging.

Agriculture & FoodTea PlantersSpice WholesalersTea Exporters
HSN 220299
28% GST

Carbonated beverages, energy drinks, aerated waters with added sugar (plus applicable compensation cess)

Carbonated soft drinks, packaged energy drinks, sweetened sparkling sodas.

BeveragesBeverage BottlersSoft Drink BrandsFMCG Distributors
HSN 940330
18% GST

Wooden furniture of a kind used in offices

Executive office desks, conference tables, wooden filing cabinets, workstation partitions.

Furniture & InteriorOffice Furniture MakersModular Furniture DealersInterior Furnishers
HSN 850440
12% GST

Static converters (inverters, solar inverters, UPS systems)

Solar grid-tie inverters, uninterrupted power supplies (UPS), power rectification units.

Renewable Energy & SolarSolar Energy CompaniesInverter ManufacturersClean Tech Startups

Mandatory HSN / SAC Digits on Tax Invoices

Turnover Up to ₹5 Crores: Registered taxpayers with aggregate annual turnover up to ₹5 Crores in the preceding financial year must mention a minimum of 4-digit HSN/SAC codes on B2B tax invoices. For B2C supplies, mentioning HSN is optional.

Turnover Exceeding ₹5 Crores: Businesses with aggregate annual turnover above ₹5 Crores are mandatorily required to mention a minimum of 6-digit HSN/SAC codes on all B2B and B2C tax invoices and e-Invoices.

Export & Import Supplies: For foreign trade, SEZ supplies, and import/export declarations before Indian Customs, full 8-digit HSN tariff codes are mandatory.