A category-wise HSN code list with current GST rates for the products most Indian retail shops actually sell, plus how many digits you need to print on an invoice.
If you have ever searched for an "HSN master code" list, you were probably staring at a half-finished invoice, trying to work out what code goes against a packet of biscuits or a pair of shoes. This page is that list: the HSN codes and GST rates for the items ordinary Indian retail shops sell every day, organised by the aisle you would find them in rather than by chapter number.
A short warning before the tables. GST rates change, and they changed substantially in the September 2025 rationalisation that collapsed the old four-slab system into mainly 5% and 18%, with a 40% rate reserved for a short list of demerit goods. Treat the rates below as a working reference, and confirm anything unusual or high-value against the CBIC rate finder before you file. HSN codes themselves are far more stable than rates, so a code you learn once will usually stay correct for years.
The HSN system is hierarchical. Each pair of digits narrows the category:
What you must print depends on turnover:
Most single-shop retailers therefore need four digits, which is why the tables below lead with the heading and mention the six-digit code only where the split changes the rate.
| Product | HSN | GST rate |
|---|---|---|
| Rice, wheat, flour (loose, not pre-packaged) | 1006 / 1001 / 1101 | Nil |
| Rice, wheat, flour (pre-packaged and labelled) | 1006 / 1001 / 1101 | 5% |
| Sugar | 1701 | 5% |
| Edible oils | 1507 to 1515 | 5% |
| Tea and coffee | 0902 / 0901 | 5% |
| Biscuits, rusk, bakery items | 1905 | 5% |
| Namkeen, bhujia, packaged snacks | 2106 | 5% |
| Chocolate and cocoa preparations | 1806 | 5% |
| Fresh milk, curd, paneer | 0401 / 0403 / 0406 | Nil |
| Packaged drinking water (20 litre) | 2201 | 5% |
| Aerated and sugary drinks | 2202 | 40% |
| Product | HSN | GST rate |
|---|---|---|
| Toilet soap | 3401 | 5% |
| Shampoo, hair oil | 3305 | 5% |
| Toothpaste, toothbrush | 3306 / 9603 | 5% |
| Detergent powder and bars | 3402 | 5% |
| Cosmetics and face creams | 3304 | 5% |
| Candles, agarbatti | 3406 / 3307 | 5% |
| Steel and aluminium kitchen utensils | 7323 / 7615 | 5% |
| Plastic household articles | 3924 | 5% |
This is where the value threshold trips people up. Garments and footwear are rated on the sale value per piece or per pair, not on the invoice total.
| Product | HSN | GST rate |
|---|---|---|
| Readymade garments up to Rs 2,500 per piece | 6101 to 6217 | 5% |
| Readymade garments above Rs 2,500 per piece | 6101 to 6217 | 18% |
| Footwear up to Rs 2,500 per pair | 6401 to 6405 | 5% |
| Footwear above Rs 2,500 per pair | 6401 to 6405 | 18% |
| Handbags, wallets, travel bags | 4202 | 18% |
| Wrist watches | 9102 | 18% |
| Imitation jewellery | 7117 | 5% |
| Product | HSN | GST rate |
|---|---|---|
| Mobile phones and chargers | 8517 | 18% |
| Televisions and monitors | 8528 | 18% |
| Laptops and computers | 8471 | 18% |
| Headphones and speakers | 8518 | 18% |
| Printed books | 4901 | Nil |
| Exercise books and notebooks | 4820 | Nil |
| Pencils, crayons, sharpeners | 9609 | Nil |
| Pens and ballpoint pens | 9608 | 18% |
| Non-electronic toys | 9503 | 5% |
| Product | HSN | GST rate |
|---|---|---|
| Cement | 2523 | 18% |
| Paints and varnishes | 3208 / 3209 | 18% |
| Hand tools | 8201 to 8205 | 18% |
| Electrical wires and cables | 8544 | 18% |
| LED bulbs and fittings | 9405 | 18% |
| Wooden and metal furniture | 9403 | 18% |
| Artificial flowers, decorative articles | 6702 / 3926 | 5% |
| Greeting cards | 4909 | 5% |
The practical fix for all four is to store the HSN and rate once against each product in your billing system instead of typing it per invoice. In Trayvo, the HSN sits on the item record and flows into every bill, GST summary and return file automatically. If you are still identifying codes for a new catalogue, the HSN code finder will search by product description, and our guide on how to find and verify HSN codes walks through checking a code against the GST portal.
There is no separate code called a "master code". The phrase usually refers to the HSN master list, meaning the full directory of Harmonised System of Nomenclature codes published under the Customs Tariff, or to the master item list inside your own billing software where each product is mapped to its HSN once and reused on every invoice.
Businesses with annual turnover up to Rs 5 crore must show four-digit HSN codes on B2B invoices, and it is optional on B2C invoices. Above Rs 5 crore, six digits are mandatory on all invoices. Composition scheme dealers issue a bill of supply and are not required to show HSN.
An incorrect code that still results in the right tax rate is usually a correction rather than a penalty, but a wrong code that leads to short payment attracts the tax difference plus interest, and Section 125 allows a general penalty of up to Rs 25,000. Fix errors through a credit or debit note and amend the return for that period.
No. Goods use HSN codes and services use SAC codes, which are six digits and start with 99. A shop that sells products and also charges separately for repair or installation will use both on the same invoice.
HSN codes are revised internationally every five years or so, and those revisions rarely affect everyday retail items. Rates change far more often through GST Council notifications, most recently in the September 2025 restructuring, so review the rates in your item master after every Council meeting rather than assuming last year's slab still applies.
Start using Trayvo today and see the difference in your shop.