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HSN Code Chapters List (01–99) – Complete GST Classification

HSN codes are structured into 99 chapters under the GST framework, each covering a broad category of goods. Use this directory to pick the right chapter first, then drill down to a specific HSN/SAC code.

Last reviewed: 26 Jan 2026 • References: GST Portal, CBIC-GST
Don’t know the chapter? Use Smart HSN SearchBrowse directory
Based on Harmonized System of Nomenclature
Aligned with GST & Customs Tariff structure
Built for compliance and audits
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What Are HSN Chapters?

HSN chapters form the top level of product classification under the Harmonized System of Nomenclature. Each chapter groups similar goods based on their nature, composition, or use.

💡Choosing the correct chapter is the first and most important step in accurate HSN classification.
21
Sections (Broadest)
99
ChaptersLevel 1 Classification
4
Headings (Specific)
8
HSN Codes (Final)

How to Use the HSN Chapter Directory

To classify a product correctly under GST, follow this structured approach to avoid mismatches.

1

Identify Category

Identify the broad category your product belongs to (e.g., Machinery, Textiles).

Open Chapter

Open the relevant HSN Chapter from the directory list below.

Review Scope

Read the chapter notes to confirm if your specific product is covered or excluded.

Select Code

Narrow down using headings to find the specific 8-digit HSN code.

The Logic

How to read an HSN Code?

An 8-digit HSN code isn't random. It tells a specific story about the product. Let's decode 5208 11 90 (Cotton Fabric) as an example:

  • 52
    ChapterBroad category (e.g., Cotton)
  • 08
    HeadingSpecific group (e.g., Woven fabrics of cotton)
  • 11
    Sub-HeadingMaterial detail (e.g., Unbleached, Plain weave)
  • 90
    Tariff ItemFinal Product classification for Tax
Compliance Rules (2025)

How many digits do you need?

Turnover < ₹5 CroreSmall Business

For B2B Tax Invoices:

4 Digits Mandatory
Turnover > ₹5 CroreLarge Enterprise

For All Invoices (B2B & B2C):

6 Digits Mandatory

Pro Tip: For Export/Import invoices, the full 8-Digit HSN is always mandatory regardless of turnover.

Common Confusions Between HSN Chapters

Some chapters are frequently confused due to overlapping product types.

Machinery vs Electrical
Chapter 84Chapter 85
Mechanical appliances vs Electronic equipment
Garments
Chapter 61Chapter 62
Knitted/Crocheted vs Non-knitted garments
Plastics vs Rubber
Chapter 39Chapter 40
Plastics and articles thereof vs Rubber and articles thereof

💡 Understanding chapter scope notes helps ensure correct classification.

Why Correct Chapter Selection Matters

  • Determines the applicable GST rate
  • Affects eligibility for exemptions and notifications
  • Reduces audit and scrutiny risk
  • Prevents invoice and return mismatches

Incorrect chapter selection can lead to wrong tax application and compliance issues.

Next Steps After Selecting a Chapter

Once you identify the correct chapter, explore detailed headings and HSN codes to finalise classification.

Search HSN by NameUnderstand HSN vs SAC

Expert FAQs on HSN Chapters

How do I know which HSN chapter my product belongs to?+
Start by identifying the broad nature of the product — raw material, finished good, machinery, textile, food item, etc. HSN chapters classify goods at a high level, before narrowing down to specific HSN codes.
Can a product appear relevant to more than one HSN chapter?+
Yes, this is common. In such cases, classification rules require selecting the chapter that most specifically describes the product’s nature, composition, or primary use, rather than choosing a general category.
Are HSN chapters under GST the same as Customs Tariff chapters?+
Yes. GST follows the Harmonized System of Nomenclature (HSN) used in the Customs Tariff. This keeps classification consistent across customs and GST for goods.
Does choosing the wrong HSN chapter affect GST rate applicability?+
Yes. GST rates can be notified chapter-wise and HSN-wise. Selecting the wrong chapter can lead to applying an incorrect GST rate, which may result in tax shortfall, interest, or penalties.
Is it mandatory to select the chapter before choosing an HSN code?+
Practically, yes. HSN codes are structured within chapters. Identifying the correct chapter first helps narrow down the correct heading, sub-heading, and final HSN code.
Can accessories or parts fall under a different HSN chapter than the main product?+
Yes. Accessories, parts, and components may be classified under different chapters depending on their nature and function. Assuming they follow the same chapter as the main product is a common mistake.
Do HSN chapters change frequently under GST?+
HSN chapter structure is largely stable because it follows the international harmonized system. However, GST rates/exemptions linked to chapters may change, so periodic verification is important.
What should I do if my product does not clearly fit any chapter description?+
Review scope notes and exclusions of closely related chapters and choose the one that best matches the product’s essential character. When ambiguity remains, professional guidance is advisable.
Why is this chapter list important for GST compliance and audits?+
During GST audits or scrutiny, authorities may verify whether the correct chapter was chosen, the corresponding HSN code applied, and the GST rate aligns. Correct chapter selection reduces disputes.

Related tools

Useful next steps after choosing a chapter.

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HSN Code Search

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GST Rate Card Generator

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GSTIN Validator

Verify GSTIN structure, state code, and format checks.

Place of Supply Finder

Decide IGST vs CGST/SGST based on place-of-supply rules.

Sources & references

This directory follows the standard HSN / Customs Tariff chapter structure used under GST. Rates and exemptions can change via notifications—always verify for your exact product/service.

Primary reference
GST Portal (official)

Use for return filing, notifications, and official workflows.

Open GST Portal →
Classification basis
Customs Tariff / HSN structure

HSN chapters and headings follow the Harmonized System used in the Customs Tariff.

CBIC-GST portal →
Rates & exemptions
GST rate notifications

Rate changes are notified over time. Always confirm the latest notification/updates for your category.

GST rate pages →
How we review
Accuracy & audit mindset

We keep chapter structure stable (HSN), and review content for clarity, common confusions, and navigation to the correct chapter page.

Read Accuracy Policy →
Last reviewed: 26 Jan 2026