HSN / SAC

HSN

The Harmonized System of Nomenclature (HSN) is an internationally accepted method of naming, classifying and identifying products. HSN codes are used to classify goods to calculate GST.

The Harmonized System has :

  • 21 Sections, 99 Chapters, 1,244 Headings and 5,224 Sub Headings.
  • Each Section is divided into Chapters. Each Chapter is divided into Headings.
  • Each Heading is divided into Sub Headings.

Classification of GOODS are covered by HSN ; whereas

SERVICES are covered through SAC (Services Accounting Code)
SA Codes are classified under Chapter 99 and have Sections 5 to 9. Sections are subdivided into Headings ( 31 # major Headings 9954 .. 9999, sub divided into Groups ).

For full details please download the excel file. HSN & SAC excel


HSN Sections and Chapters

21 Sections, 99 Chapters, 1,244 Headings and 5,224 Sub Headings ...

SECTION CHAPTER Description
I 1 to 5 Live animals; animal products
II 6 to 14 Vegetable products
III 15 Animal or Vegetable Fats and Oils and their cleavage products
IV 16 to 24 Prepared foodstuff -- Beverages, Spirits, Vinegar and Tobacco
V 25 to 27 Mineral products
VI 28 to 38 Products of the Chemical or allied industries
VII 39 to 40 Plastics and Rubber -- and articles thereof
VIII 41 to 43 Raw hides and skins, leather, fur skin and articles thereof
IX 44 to 46 Wood and articles of wood; wood charcoal; cork and articles of cork
X 47 to 49 Pulp of wood or of other fibrous cellulosic material
XI 50 to 63 Textiles and textile articles
XII 64 to 67 Footwear, headgear, umbrellas, sun umbrellas, walking sticks
XIII 68 to 70 Articles of stone, plaster, cement, asbestos
XIV 71 Natural or cultured pearls, precious or semi-precious stones
XV 72 to 83 Base metals and articles of base metals
XVI 84 to 85 Machinery and mechanical appliances; electrical equipment
XVII 86 to 89 Vehicles, aircraft, vessels and associated transport equipment
XVIII 90 to 92 Optical, Photographic, Cinematographic, Musical, Medical, Surgical and other precision instruments. Clocks and watches.
XIX 93 Arms and ammunition; parts and accessories thereof
XX 94 to 96 Miscellaneous manufactured articles
XXI 97 to 99 Works of art, collectors pieces and antiques

Service Accounting Code (SAC) Sections

SECTION Description
5 Construction Services
6 Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
7 Financial and Related Services; Real Estate Services; and Rental and Leasing Services
8 Business and Production Services
9 Community, Social and Personal Services and Other Miscellaneous Services

Service Accounting Code (SAC) : 31 Headings / Groups -- across 5 Sections

SECTION Heading Description
5 9954 Construction Services
6 9961 Services in Wholesale Trade
6 9962 Services in Retail Trade
6 9963 Accommodation, Food and Beverage Services
6 9964 Passenger Transport Services
6 9965 Goods Transport Services
6 9966 Rental services of Transport vehicles with or without operators
6 9967 Supporting services in Transport
6 9968 Postal and Courier services
6 9969 Electricity, Gas, Water and other distribution services
7 9971 Financial and related services
7 9972 Real Estate services
7 9973 Leasing or Rental services with or without operator
8 9981 Research and Development services
8 9982 Legal and Accounting services
8 9983 Other Professional, Technical and Business services
8 9984 Telecommunications, Broadcasting and Information Supply services
8 9985 Support services
8 9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities
8 9987 Maintenance, Repair and Installation (except construction) services
8 9988 Manufacturing services on Physical inputs (goods) owned by others
8 9989 Other Manufacturing services; Publishing, Printing and reproduction services; materials recovery services
9 9991 Public Administration and other services provided to the community as a whole; compulsory Social Security services
9 9992 Education services
9 9993 Human Health and Social Care services
9 9994 Sewage and Waste collection, treatment and disposal and other environmental protection services
9 9995 Services of Membership organizations
9 9996 Recreational, Cultural and Sporting services
9 9997 Other services (under Section 9)
9 9998 Domestic services
9 9999 Services provided by Extra-territorial organizations and bodies