P.K. Dang & Associates
Chartered Accountants
Search by HSN/SAC code, product name, or category to check the applicable GST slab.
| HSN / SAC | Description | Category | GST Rate | Notes |
|---|---|---|---|---|
| 0401 | Fresh milk and cream (not concentrated/sweetened) | Food & Beverages | Nil | |
| 0403 | Yoghurt, curd, lassi, buttermilk (pre-packaged and labelled) | Food & Beverages | 5% | |
| 1001 | Wheat and meslin | Food & Beverages | Nil | |
| 1006 | Rice | Food & Beverages | Nil | |
| 1701 | Sugar (pre-packaged and labelled) | Food & Beverages | 5% | |
| 1905 | Bread, pastry, cakes, biscuits | Food & Beverages | 5% | |
| 2106 | Namkeens/snacks (pre-packaged and labelled) | Food & Beverages | 5% | |
| 2202 | Aerated waters, caffeinated beverages | Food & Beverages | 40% | Sin/luxury rate |
| 2402 | Cigarettes and tobacco products | Tobacco | 40% | Sin rate — check cess notifications |
| 3004 | Medicaments (most formulations) | Pharma & Healthcare | 5% | |
| 3401 | Soap, toothpaste, shampoo, other toiletries | FMCG | 5% | |
| 6109 | T-shirts, apparel (any value) | Textiles & Apparel | 5% | GST 2.0 removed the old value-based 1000 cutoff — verify current notification |
| 6403 | Footwear | Footwear | 5% | Verify value-based exceptions |
| 8471 | Laptops, desktop computers | Electronics | 18% | |
| 8517 | Mobile phones, smartphones | Electronics | 18% | |
| 8418 | Refrigerators, air conditioners | Electronics | 18% | |
| 8450 | Washing machines | Electronics | 18% | |
| 8703 | Small cars (petrol <1200cc / diesel <1500cc, <4m) | Automobiles | 18% | |
| 8703 | Mid-size and luxury cars above small-car thresholds | Automobiles | 40% | Check exact CC/length cut-offs |
| 8711 | Motorcycles up to 350cc | Automobiles | 18% | |
| 8711 | Motorcycles above 350cc | Automobiles | 40% | |
| 9018 | Medical, surgical, dental instruments | Pharma & Healthcare | 5% | |
| 2523 | Cement | Construction Materials | 18% | |
| 6802 | Marble, granite, worked stone | Construction Materials | 18% | |
| 7213 | Iron and steel bars/rods | Construction Materials | 18% | |
| 9954 | Construction services / works contract | Services (SAC) | 18% | |
| 9963 | Hotel accommodation (per-unit tariff below threshold) | Services (SAC) | 5% | Slab depends on declared tariff — verify |
| 9963 | Restaurant services (no alcohol served) | Services (SAC) | 5% | |
| 9963 | Restaurant in 5-star hotel / serving alcohol | Services (SAC) | 18% | |
| 9965 | Goods transport agency (GTA) services | Services (SAC) | 5% | Subject to conditions on ITC |
| 9971 | Financial and insurance services (general) | Services (SAC) | 18% | |
| 9971 | Individual health & life insurance premium | Services (SAC) | Nil | Exempted from 22 Sep 2025 |
| 9983 | Professional, technical, business consultancy services (incl. CA/audit services) | Services (SAC) | 18% | |
| 9985 | Labour supply / manpower services | Services (SAC) | 18% | |
| 9997 | Other miscellaneous services | Services (SAC) | 18% | |
| 7113 | Articles of jewellery (gold/silver) | Precious Metals | 3% |
Showing 36 of 36 entries in the register. This is a starter list covering common categories only — GST 2.0 (Notification No. 9/2025-CT(Rate), effective 22 Sep 2025) spans thousands of HSN entries. For the complete, authoritative schedule see CBIC's official notification page. Always confirm the exact classification with us before billing.