A practical reference for Indian small businesses — the most-used HSN and SAC codes with GST rates, invoice notes, and answers to the questions buyers actually ask.
Tea
HSN 0902 covers tea in all forms — leaf, dust, green, black, flavoured. GST is 5% on packaged tea; loose/bulk tea sold without packaging is exempt.
Wheat
HSN 1001 covers wheat and meslin — grain form, before milling. Loose (unbranded) wheat is exempt; pre-packaged labelled wheat attracts 5% GST.
Rice
HSN 1006 covers all varieties of rice — basmati, non-basmati, parboiled, broken. Packaged branded rice is taxed; loose rice is exempt.
Atta / Wheat Flour / Maida
HSN 1101 covers wheat or meslin flour — atta, maida, suji/rava. Loose flour is exempt; pre-packaged branded flour attracts 5% GST.
Edible Oil (sunflower, safflower, cottonseed)
HSN 1512 covers sunflower, safflower, and cottonseed oil. Most edible oils attract 5% GST across India. Vanaspati and specific modified oils have different codes.
Sugar
HSN 1701 covers cane and beet sugar including refined white sugar, jaggery (khandsari) in specific forms, and raw sugar. Standard GST rate is 5%.
Biscuits & Bakery
HSN 1905 covers bread, pastry, cakes, biscuits, and other bakers' wares. Rates range from 0% (bread) to 18% (branded biscuits, cakes, pastries).
Cotton Fabric (woven)
HSN 5208 covers woven fabrics of cotton, containing 85% or more cotton by weight, weighing not more than 200 g/m². Standard GST is 5%.
Saree (synthetic woven)
HSN 5407 covers woven fabrics of synthetic filament yarn — polyester, nylon, viscose. Synthetic sarees, dress materials. Standard GST is 5%.
T-shirts & Vests
HSN 6109 covers T-shirts, singlets, tank tops, and other vests — knitted or crocheted. GST depends on sale price: 5% under ₹1,000 per piece, 12% ₹1,000 and above.
Men's Shirts (woven)
HSN 6205 covers men's shirts — woven (not knitted). Dual-rate GST: 5% under ₹1,000 per piece, 12% at ₹1,000 and above. Same threshold rule as HSN 6109 T-shirts.
Restaurant Services
SAC 9963 covers restaurant, catering, and food service. GST is 5% without ITC (most standalone restaurants) or 18% with ITC (restaurants in 5-star hotels, certain categories).
Transport Services (road, rail, air freight)
SAC 9964 covers transport of goods. Rates vary by mode and nature: Goods Transport Agency (GTA) commonly 5% (no ITC) or 12% (with ITC). Courier services 18%.
Legal Services
SAC 9982 covers legal services provided by advocates and law firms. Under reverse-charge mechanism (RCM): client pays 18% GST, not the lawyer.
Consulting & Professional Services
SAC 9983 covers management, technical, and professional consulting services. Standard GST is 18%. Most freelance consulting, strategy advisory, and professional-firm work uses this code.
IT Services (software, hosting, support)
SAC 9987 covers information technology services — software development, hosting, maintenance, IT support. Standard GST is 18%.
We're adding codes weekly based on what customers search for. If you need a specific HSN or SAC looked up, email us — we'll publish a page for it in the next batch.
Request a code⚠️ This directory is a working reference for Indian SMB billing — not tax advice. Rates and classifications change via CBIC notifications; confirm with your CA or the latest notification before filing.