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 chapter-wise directory to navigate India’s complete HSN classification system and identify the correct chapter before selecting a specific HSN code.
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.
How to Use the HSN Chapter Directory
To classify a product correctly under GST, follow this structured approach to avoid mismatches.
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.
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:
- 52ChapterBroad category (e.g., Cotton)
- 08HeadingSpecific group (e.g., Woven fabrics of cotton)
- 11Sub-HeadingMaterial detail (e.g., Unbleached, Plain weave)
- 90Tariff ItemFinal Product classification for Tax
How many digits do you need?
For B2B Tax Invoices:
For All Invoices (B2B & B2C):
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.
💡 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.
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 or convenient 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 Act. This ensures consistency between customs classification and GST classification for goods.
Does choosing the wrong HSN chapter affect GST rate applicability?
Yes. GST rates are 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 during assessment.
Is it mandatory to select the chapter before choosing an HSN code?
Practically, yes. HSN codes are structured within chapters, so identifying the correct chapter first helps narrow down the correct heading, sub-heading, and final HSN code accurately.
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 classification mistake.
Do HSN chapters change frequently under GST?
HSN chapter structure is largely stable, as it follows the international harmonized system. However, GST rates, exemptions, or notifications 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 the 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 to avoid compliance risk.
Why is this chapter list important for GST compliance and audits?
During GST audits or scrutiny, authorities verify whether the correct chapter was chosen, the corresponding HSN code applied, and the GST rate aligns. Using the correct HSN chapter strengthens invoice accuracy and reduces dispute risk.
HSN Classification Framework & Data Source
HSN chapters are based on the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This directory is maintained to assist accurate classification and GST compliance.