⌖ Utility / Indirect Tax & Codes
HSN Rate List.
Chapter-wise HSN with prevailing GST rate brackets — 0 / 5 / 12 / 18 / 28%.
As of
CBIC — CGST Rate Notification 1/2017 as amended; current as of FY 2025-26
⌖ Context
Harmonised System of Nomenclature (HSN) is the international goods classification used in India's GST regime. Mention of HSN on tax invoices is mandatory — 4-digit for businesses with turnover up to ₹5 Cr (optional on B2C), and 6-digit (8-digit on exports) for turnover above ₹5 Cr. The chapter-wise summary below reflects the prevailing CGST + SGST combined rate brackets — many chapters have multiple sub-headings at different rates, so always validate the 8-digit HSN of the specific item against the latest Rate Notification.
GST rate brackets — overview
| Rate | Typical scope |
|---|---|
| Nil (0%) | Most fresh produce, milk, books, healthcare, education |
| 0.25% / 3% | Rough precious stones / gold, silver, jewellery |
| 5% | Basic essentials, transport, small restaurants |
| 12% | Processed food, intermediate goods, mid-tier services |
| 18% | Standard rate — most goods and services |
| 28% | Luxury, sin and select consumer durables (+ cess on tobacco, autos) |
HSN chapter summary — Sections I to V (live animals, food, beverages)
| Chapter | Description | Common GST |
|---|---|---|
| 01–05 | Live animals; animal products | Nil / 5% |
| 06–14 | Vegetable products, plants, fruits, vegetables | Nil / 5% |
| 15 | Animal/vegetable fats and oils | 5% |
| 16–24 | Prepared food, beverages, tobacco | 5% / 12% / 18% / 28% |
| 22 | Beverages — alcoholic (outside GST), aerated drinks | 28% + cess |
| 24 | Tobacco — cigarettes, pan masala | 28% + compensation cess |
| 25–27 | Mineral products, salt, ores, fuels | 5% / 18% |
HSN chapter summary — Sections VI to XI (chemicals, plastics, textiles)
| Chapter | Description | Common GST |
|---|---|---|
| 28–38 | Chemicals — inorganic, organic, pharma, fertilisers | 5% (pharma) / 18% |
| 39–40 | Plastics, rubber | 12% / 18% |
| 41–43 | Leather, fur | 5% / 12% / 18% |
| 44–46 | Wood, cork, articles of plaiting | 12% / 18% |
| 47–49 | Paper, paperboard, printed books | Nil (books) / 12% / 18% |
| 50–63 | Textiles — silk, wool, cotton, MMF, knitted, apparel | 5% (≤ ₹1,000) / 12% |
HSN chapter summary — Sections XII to XVI (footwear, stone, jewellery, metals, machinery)
| Chapter | Description | Common GST |
|---|---|---|
| 64 | Footwear | 12% (≤ ₹1,000) / 18% |
| 68–70 | Articles of stone, ceramic, glass | 12% / 18% |
| 71 | Pearls, precious stones, gold, jewellery | 0.25% / 3% |
| 72–83 | Base metals — iron, steel, copper, aluminium, articles thereof | 18% |
| 84–85 | Nuclear reactors, machinery, electrical equipment, electronics | 12% / 18% |
HSN chapter summary — Sections XVII to XXI (vehicles, instruments, arms, art)
| Chapter | Description | Common GST |
|---|---|---|
| 86–89 | Railway, motor vehicles, aircraft, ships | 5% (EV) / 18% / 28% + cess |
| 87 | Motor cars and vehicles — petrol | 28% + 1%/3%/15%/17% cess |
| 87 (sub) | EVs (electric vehicles) | 5% |
| 90–92 | Optical, photographic, medical, musical instruments | 12% / 18% |
| 93 | Arms and ammunition | 18% / 28% |
| 94–96 | Furniture, toys, miscellaneous manufactured articles | 12% / 18% |
| 97 | Works of art, antiques | 12% |
| 99 | Services (SAC) | Nil / 5% / 12% / 18% / 28% |
Authoritative HSN search
The chapter-wise table is a planning summary. For the rate of a specific 8-digit HSN code or service SAC, always use the CBIC's official rate-finder before raising an invoice.