HSN code and GST rate of common items
These are the items people ask about most. Every rate below was checked against the notification entry shown in the last column. Rates are the full GST (IGST); within a State, half is CGST and half SGST.
Construction
| Item | HSN | GST rate | Entry |
|---|
| Cement | 2523 | 18% | 9/2025 Sch II #9 |
| Building bricks | 6904 10 00 | 12% | 14/2025 |
| Fly ash bricks / blocks | 6815 | 12% | 14/2025 |
| Sand (natural) | 2505 | 5% | 9/2025 Sch I |
| Steel TMT bars (sariya)Not listed by name; falls in the residual 18% entry | 7214 | 18% | 9/2025 Sch II #639 |
| Marble / granite blocks | 2515 12 10 / 2516 | 5% | 9/2025 Sch I |
| Marble / granite slabs (other than blocks) | 2515 12 20 / 2516 12 00 | 18% | 9/2025 Sch II |
| Ceramic tiles | 6907 | 18% | 9/2025 Sch II |
| Paint and varnish | 3208 | 18% | 9/2025 Sch II |
| Plywood | 4412 | 18% | 9/2025 Sch II |
| PVC pipes | 3917 | 18% | 9/2025 Sch II |
| Electric wire and cable | 8544 | 18% | 9/2025 Sch II |
Food
| Item | HSN | GST rate | Entry |
|---|
| Fresh milk, UHT milk | 0401 | 0% | 10/2025 #15 |
| Paneer / chena | 0406 | 0% | 10/2025 |
| Cheese | 0406 | 5% | 9/2025 Sch I #8 |
| Ghee, butter | 0405 | 5% | 9/2025 Sch I #7 |
| Curd, lassi, buttermilk5% when pre-packaged and labelled | 0403 | 0% loose / 5% packed | 10/2025 #16; 9/2025 Sch I #5 |
| Rice, wheat, atta, dal5% when pre-packaged and labelled | 1006 / 1001 / 1101 / 0713 | 0% loose / 5% packed | 10/2025; 9/2025 Sch I |
| Sugar | 1701 | 5% | 9/2025 Sch I |
| Jaggery (gur) | 1701 | 0% loose / 5% packed | 10/2025; 9/2025 Sch I |
| Salt | 2501 | 0% | 10/2025 |
| Tea, roasted coffee | 0902 / 0901 | 5% | 9/2025 Sch I |
| Edible oil (groundnut, mustard) | 1508 / 1514 | 5% | 9/2025 Sch I |
| Bread, roti, khakhra | 1905 / 2106 | 0% | 10/2025 |
| Biscuits, cakes | 1905 | 5% | 9/2025 Sch I |
| Namkeen, bhujia | 2106 90 | 5% | 9/2025 Sch I |
| Chocolate | 1806 | 5% | 9/2025 Sch I |
| Ice cream | 2105 | 5% | 9/2025 Sch I |
| Fruit juice | 2009 | 5% | 9/2025 Sch I |
| Bottled water (no added sugar) | 2201 | 5% | 9/2025 Sch I |
| Sweetened / aerated soft drinks | 2202 10 | 40% | 9/2025 Sch III #1 |
Home & personal care
| Item | HSN | GST rate | Entry |
|---|
| Toilet soap | 3401 | 5% | 9/2025 Sch I |
| Shampoo, hair oil | 3305 | 5% | 9/2025 Sch I |
| Toothpaste | 3306 | 5% | 9/2025 Sch I |
| Detergent | 3402 | 18% | 9/2025 Sch II |
| Perfume | 3303 | 18% | 9/2025 Sch II |
| MedicinesSome listed life-saving drugs are 0% | 3004 | 5% | 9/2025 Sch I; 10/2025 #113 |
| Sanitary pads | 9619 00 10 | 0% | 10/2025 |
| Diapers | 9619 00 30 / 40 / 90 | 5% | 9/2025 Sch I |
Stationery
| Item | HSN | GST rate | Entry |
|---|
| Exercise books, notebooks | 4820 | 0% | 10/2025 |
| Registers, account books, diaries | 4820 | 18% | 9/2025 Sch II |
| Printed books | 4901 | 0% | 10/2025 |
| Pencils, crayons | 9609 | 0% | 10/2025 |
| Ball pens | 9608 | 18% | 9/2025 Sch II |
| Writing / printing paper (A4)0% when used for exercise books and notebooks | 4802 | 18% | 9/2025 Sch II #167 |
| Corrugated boxes, cartons | 4819 10 / 4819 20 | 5% | 9/2025 Sch I |
Clothing & home
| Item | HSN | GST rate | Entry |
|---|
| Readymade garments up to ₹2,500 a piece | 61 / 62 | 5% | 9/2025 Sch I #388-389 |
| Readymade garments above ₹2,500 a piece | 61 / 62 | 18% | 9/2025 Sch II #197-198 |
| Footwear up to ₹2,500 a pair | 64 | 5% | 9/2025 Sch I #392 |
| Cotton fabric | 5208–5212 | 5% | 9/2025 Sch I |
| Umbrella | 6601 | 5% | 9/2025 Sch I |
| Suitcases, bags | 4202 | 18% | 9/2025 Sch II |
| FurnitureBamboo, cane or rattan furniture is 5% | 9403 | 18% | 9/2025 Sch II |
| Mattress | 9404 | 18% | 9/2025 Sch II |
Electronics & vehicles
| Item | HSN | GST rate | Entry |
|---|
| Mobile phone | 8517 | 18% | 9/2025 Sch II |
| Laptop, computer | 8471 | 18% | 9/2025 Sch II |
| Television, monitor | 8528 | 18% | 9/2025 Sch II |
| Air conditioner | 8415 | 18% | 9/2025 Sch II |
| Refrigerator | 8418 | 18% | 9/2025 Sch II |
| Washing machine | 8450 | 18% | 9/2025 Sch II |
| Fan | 8414 | 18% | 9/2025 Sch II |
| LED lights, fittings | 9405 | 18% | 9/2025 Sch II |
| Battery (inverter, car, Li-ion) | 8507 | 18% | 9/2025 Sch II |
| Solar panels, solar devices | 8541 / 84, 85, 94 | 5% | 9/2025 Sch I #437 |
| Bicycle | 8712 | 5% | 9/2025 Sch I |
| Motorcycle up to 350 cc | 8711 | 18% | 9/2025 Sch II |
| Motorcycle above 350 cc | 8711 | 40% | 9/2025 Sch III #8 |
| Small car (petrol ≤1200cc / diesel ≤1500cc, ≤4 m) | 8703 | 18% | 9/2025 Sch II |
| Bigger cars, SUVs | 8703 | 40% | 9/2025 Sch III #5 |
| Electric vehicles | 87 | 5% | 9/2025 Sch I |
| Tractor | 8701 | 5% | 9/2025 Sch I |
| Car tyres | 4011 | 18% | 9/2025 Sch II |
Gold & others
| Item | HSN | GST rate | Entry |
|---|
| Gold, silver (bars, coins) | 7108 / 7106 / 7118 | 3% | 9/2025 Sch IV |
| Jewellery | 7113 | 3% | 9/2025 Sch IV #10 |
| Imitation jewellery | 7117 | 3% | 9/2025 Sch IV #14 |
| Rough diamonds | 7102 | 0.25% | 9/2025 Sch V |
| Fertilisers | 3105 | 5% | 9/2025 Sch I #241 |
| PesticidesListed bio-pesticides 5% | 3808 | 18% | 9/2025 Sch II |
| Cigarettes, pan masala | 2402 / 2106 90 20 | 40% | 9/2025 Sch III |
How to read an HSN code
HSN is the World Customs Organization's code list, and India uses it for GST. The first 2 digits are the chapter (25 is salt, stone and cement), 4 digits the heading (2523 is cement), 6 digits the sub-heading and 8 digits the tariff item. Rate notifications usually list goods at 4 digits, sometimes at 6 or 8 when one heading has two rates.
On your invoices, businesses with turnover up to ₹5 crore must show at least 4 digits on B2B invoices; above ₹5 crore, 6 digits (Notification 78/2020-CT). Our GST invoice maker has an HSN column for this.
Why the same HSN can have two rates
The description decides, not just the number. Rice under 1006 is 0% when sold loose and 5% when pre-packaged and labelled. Garments under chapters 61 and 62 are 5% up to ₹2,500 a piece and 18% above. Motorcycles under 8711 are 18% up to 350 cc and 40% above. Read the description in the search result before you pick a rate.
Item not found?
Goods not named in any schedule fall in a catch-all entry at 18% (Schedule II, entry 639 of Notification 9/2025). That's why steel bars, for example, carry 18% even though no line mentions them. For services, the codes are SAC (starting with 99) and the rates sit in a different notification, 11/2017-CT(R).
Data: Notification 9/2025-CT(R) dated 17-09-2025 as amended by 19/2025-CT(R) and 01/2026-CT(R); Notification 10/2025-CT(R) (exempt goods, as issued); Notification 14/2025-CT(R) (bricks). Descriptions in the finder are extracted automatically from the notification text and may contain small formatting slips; the notification itself is the legal authority.