Popular HSN & SAC Code Directory India
Search popular 4-digit and 6-digit HSN codes for goods and SAC codes for services. Check accurate GST tax rates (0%, 5%, 12%, 18%, 28%, 40%) for your invoice.
Information technology consulting, custom software development and architecture
Graphic design, UI/UX design, branding, and visual identity services
IT infrastructure, cloud management, system maintenance, and network support
Website design, web hosting, domain services, and internet portal development
Industrial, fashion, product engineering, and textile design services
Advertising design, digital marketing campaigns, PPC management, and media buying
Public relations (PR), event branding, and corporate communication services
Market research, consumer sentiment surveys, and polling services
Commercial photography, wedding cinematography, portrait studio, and video editing
Specialty business consulting, management advisory, and strategy services
Other professional, technical and business consulting services n.e.c.
Legal advisory, arbitration, drafting, and representation services
Financial auditing, statutory audit, and tax review services by Chartered Accountants
Bookkeeping, payroll management, and accounting compilation services
Tax preparation, GST filing, and income tax consultancy services
Investment advisory, wealth management, and mutual fund distribution
Hospital inpatient medical treatment and acute care services
Medical doctor OPD consultation and outpatient diagnostic services
Dental clinical treatments, orthodontics, and dental surgery services
Ayurveda, Homeopathy, Unani, and Naturopathy clinical consultation
Diagnostic medical laboratory, pathology testing, MRI, and X-ray imaging
Pre-primary school education and daycare services
Primary and secondary school education (CBSE, ICSE, State Boards)
Higher university education and degree college courses
Commercial coaching institutes, test-prep academies (JEE/NEET/UPSC), and private tutoring
Vocational skills training, digital marketing courses, and corporate workshops
Sports coaching, swimming lessons, martial arts, and music/dance academies
Gymnasium, fitness club memberships, and personal training sessions
Yoga studio classes, meditation retreats, and wellness center memberships
Restaurant dine-in food and cloud kitchen takeaway services (standalone)
Road transport of goods by Goods Transport Agency (GTA)
Warehousing and cold storage services for agriculture goods
General commercial warehousing, fulfillment, and storage services
Real estate brokerage, property agent commission, and tenant placement
Commercial property leasing, office space rental, and co-working desks
General construction of residential buildings and apartments
Laptops, desktop computers, servers, and automatic data processing units
Computer parts, motherboards, RAM, graphics cards, and CPU accessories
Printers, barcode scanners, photocopy machines, and ink cartridges
Smartphones, telephone sets, mobile accessories, and network routers
Mobile chargers, power banks, transformers, and UPS battery backup systems
Cotton T-shirts, singlets, and casual knitted vests
Fresh unbranded milk, curd, and natural dairy products
Rice (Basmati and non-Basmati grain packages)
Aerated carbonated soft drinks and energy drinks
Wooden office desks, metal filing cabinets, and ergonomic mesh chairs
LED light fixtures, lamps, chandeliers, and illuminated office signage
Registers, accounting ledgers, notebooks, receipt books, and diary planners
Mandatory HSN / SAC Reporting Rules in India
According to Notification No. 78/2020-Central Tax issued by the CBIC, the number of HSN digits required on invoices depends on your aggregate annual turnover:
Minimum 4 Digits (B2B)
Mandatory 4-digit HSN/SAC codes for all B2B (Business-to-Business) tax invoices. Optional for retail B2C cash sales.
Minimum 6 Digits (All Invoices)
Mandatory 6-digit HSN/SAC codes on ALL B2B and B2C invoices and in GSTR-1 return filing schedules.
Full 8 Digits Required
Mandatory 8-digit international tariff classification codes for customs clearance, export shipping bills, and import bills of entry.
HSN & SAC Code FAQs
What is the difference between HSN Code and SAC Code in India?
HSN (Harmonized System of Nomenclature) is a globally recognized 6-to-8 digit system used to classify physical GOODS. SAC (Services Accounting Code) is a 6-digit classification system developed by the Central Board of Indirect Taxes and Customs (CBIC) specifically for classifying SERVICES under Indian GST (all starting with '99').
How many digits of HSN/SAC code are mandatory on GST invoices?
Under GST rules: (1) Businesses with aggregate annual turnover UP TO ₹5 Crores must mention minimum 4-digit HSN/SAC codes for B2B tax invoices (optional for B2C). (2) Businesses with annual turnover ABOVE ₹5 Crores must mention minimum 6-digit HSN/SAC codes on ALL B2B and B2C invoices. (3) 8-digit HSN codes are mandatory for import and export transactions.
What happens if I use the wrong HSN or SAC code on my bill?
Using an incorrect HSN/SAC code can lead to incorrect GST rate application, buyer Input Tax Credit (ITC) blockage during GSTR-2B matching, and general penalties under Section 125 of the CGST Act (up to ₹25,000). Always verify codes before billing.
What is the SAC code for freelancers and software developers?
The primary SAC code for custom software development, IT consulting, coding, and technical architecture is SAC 998311 (taxed at 18% GST). Web design and hosting services use SAC 998314, graphic design uses SAC 998312, and digital marketing uses SAC 998361.
Where can I find niche HSN codes not listed in this quick directory?
This directory indexes the top 150+ most commonly billed service and retail tariff codes. For highly specialized industrial chemicals, heavy machinery, or raw minerals, you can consult the official CBIC GST portal at gst.gov.in or cbic.gov.in.