HSN & SAC Codes for Indian Invoices: Complete Lookup Guide (2026)
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Every GST invoice in India must include HSN or SAC codes. HSN (Harmonized System of Nomenclature) codes classify goods, while SAC (Services Accounting Code) codes classify services. Getting these right is essential for GST compliance — wrong codes lead to incorrect tax rates, ITC mismatches, and scrutiny during audits.
Why HSN/SAC Codes Matter
Determine GST rate — each HSN/SAC code maps to a specific tax rate GST return filing — GSTR-1 requires HSN-wise summary of outward supplies
- Determine GST rate — each HSN/SAC code maps to a specific tax rate
- GST return filing — GSTR-1 requires HSN-wise summary of outward supplies
- E-invoicing — mandatory field in the e-invoice JSON schema
- ITC matching — codes must match between supplier and buyer for seamless credit
- Audit compliance — authorities verify HSN codes against actual supplies
HSN Code Requirements by Turnover
HSN Code Requirements by Turnover — Up to ₹1. 5 crore: Optional (recommended: 4) — Composition scheme taxpayers.
| Annual Turnover | HSN Digits Required | Applies To |
|---|---|---|
| Up to ₹1.5 crore | Optional (recommended: 4) | Composition scheme taxpayers |
| ₹1.5 crore – ₹5 crore | 4 digits | Regular taxpayers |
| Above ₹5 crore | 6 digits | All taxpayers |
| E-invoicing mandatory | 6 digits | Businesses above e-invoicing threshold |
Common HSN Codes for Small Businesses
Common HSN Codes for Small Businesses — 4901: Printed books, brochures — Nil.
| HSN Code | Description | GST Rate |
|---|---|---|
| 4901 | Printed books, brochures | Nil |
| 4911 | Printed matter (advertising, catalogues) | 12% |
| 6109 | T-shirts, vests | 5% (below ₹1,000) / 12% |
| 8471 | Computers, laptops | 18% |
| 8517 | Smartphones, telephones | 12% |
| 3304 | Beauty products, cosmetics | 18%/28% |
| 9403 | Furniture | 18% |
Common SAC Codes for Freelancers & Service Providers
Common SAC Codes for Freelancers & Service Providers — 998311: IT consulting services — 18%.
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 998311 | IT consulting services | 18% |
| 998312 | IT support and infrastructure | 18% |
| 998313 | IT infrastructure management | 18% |
| 998314 | IT design and development | 18% |
| 998315 | Hosting and IT infrastructure provisioning | 18% |
| 998361 | Advertising services | 18% |
| 998362 | Market research, surveys | 18% |
| 998214 | Accounting and auditing services | 18% |
| 998215 | Tax consulting services | 18% |
| 998221 | Architecture and urban planning | 18% |
| 998231 | Scientific and technical consulting | 18% |
| 998396 | Photography and videography | 18% |
| 998399 | Other professional services | 18% |
| 999211 | Publishing services | 18% |
| 999611 | Education services (exempt category) | Exempt |
How to Look Up HSN/SAC Codes
GST Portal — Use the "Search HSN Code" tool at services. gst.
- GST Portal — Use the "Search HSN Code" tool at
services.gst.gov.in/services/searchhsnsac - CBIC website — Central Board of Indirect Taxes has the full tariff schedule
- Your accounting software — most GST-compliant tools include HSN/SAC lookup
- Ask your CA — for complex or borderline classifications, consult your Chartered Accountant
Adding HSN/SAC Codes to Your Invoice
On your GST invoice, the HSN/SAC code should appear:
On your GST invoice, the HSN/SAC code should appear:
- In the line item table — either as a separate column or within the item description
- In the HSN summary table at the bottom — showing total value and tax per HSN code
Invoicemonk's free GST invoice generator lets you add HSN/SAC codes in the line item descriptions. The generator auto-applies 18% GST when INR is selected, with per-item rate overrides for different tax slabs.
For the complete GST e-invoicing guide, see GST E-Invoicing in India.
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