GST HSN & SAC CODE

For taxpayers with turnover between Rs 1.5 Crores and Rs 5 Crores in the preceding financial year, HSN codes need to be specified only at 2-digit chapter level. HSN code of 4 digits will be mandatory for taxpayers having turnover more than 5 crores. Turnover will be taken on selfdeclaration basis for 1st year and afterwards turnover of the previous year shall be used. HSN codes at 8 digits will be mandatory in case of export and imports as the GST law has to be compatible with international standards. GST HSN & SAC CODE Section 01 Live Animals; Animal Products - (Chapter 1 – 5) – Section I Section 02 Vegetable Products - (Chapter 6 – 14) – Section II Animal or Vegetable Fats and Oils and their cleavage Products; Prepared Edible fats; animal or Vegetable waxes - (Chapter 15) – Section III Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tabacco substitutes (Chapter 16 – 24) – Section IV Section 05 Mineral Products - (Chapter 25 – 7) – Section V Section 06 Products of the Chemicals or Allied Industries - (Chapter 28 – 38) – Section VI Section 07 Plastics and Articles thereof; Rubber and Articles Thereof - (Chapter 39 – 40) – Section VII Raw Hides and Skins, Leather, Furskins and Articles thereof; saddlery and Harness; travel goods, Handbags and similar Containers; Articles of animal gut (other than silk-worm Gut) - (Chapter 41 – 43) – Section VIII Wood and Articles of Wood; Wood Charcoal; cork and articles or cork; Manufactures of Straw, of Esparto or of other Plaiting Materials; Basketware and Wickerwork - (Chapter 44 – 46) – Section IX Pulp of wood or of other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper And Paperboard and articles thereof - (Chapter 47 -49) – Section X Section 11 Textile and Textile Articles - (Chapter 50 – 63) – Section XI Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-sticks, seat-sticks, whips, Riding-crops and Parts thereof; Prepared Feathers and articles Made therewith; artificial Flowers; Articles of Human Hair - (Chapter 64 – 67) – Section XII Articles of Stone, Plaster, Cement, Asbestos, Mica or similar Materials; Ceramic Products; Glass and Glassware - (Chapter 68 – 70) – Section XIII Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals clad with Precious Metal, and articles thereof; Imitation Jewellery; Coin - (Chapter 71) – Section XIV Section 15 Base Metals and Articles of Base Metal - (Chapter 72 – 83) – Section XV Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; sound Recorders and Reproducers, Television Image and Sound Recorders and reproducers, Television Image and sound Recorders and Reproducers, and Parts and Accessories of such article - (Chapter 84 – 85) – Section XVI Section 17 Vehicles, Aircraft, Vessels and Associated Transport Equipment - (Chapter 86 – 89) – Section XVII Optical, Photographic, Cinematographic, measuring, checking, precision, medical or surgical Instruments and apparatus; clocks and watches; musical instruments; part and accessories thereof - (Chapter 90 – 92) – Section XVIII Section 19 Arms and Ammunition; Parts and Accessories thereof - (Chapter 93) – Section XIX Section 21 Works of art, Collectors’ Pieces and Antiques - (Chapter 97 – 98) – Section XXI #docx

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