Everything you need to know about HSN codes and GST rates in India.
HSN stands for Harmonised System of Nomenclature. In India, HSN codes are 4-digit to 8-digit numbers used to classify goods under the GST system. Post GST 2.0 (22 September 2025), the main GST rates are 0%, 3%, 5%, 18%, and 40% (luxury/sin goods), per Notification No. 9/2025-CT(Rate). The old 12% and 28% slabs have largely been replaced. Every business registered for GST must quote the correct HSN code on their invoices.
Yes, HSN codes are mandatory. Businesses with annual turnover above ₹5 crore must use 6-digit HSN codes. Businesses between ₹1.5 crore and ₹5 crore must use 4-digit codes. Businesses below ₹1.5 crore are exempt from mentioning HSN codes. E-commerce sellers listing on platforms like Tradesala, Amazon, Flipkart, or Meesho must provide correct HSN codes during product listing.
Mobile phones and smartphones fall under HSN code 8517. The GST rate is 18% — comprising CGST 9% + SGST 9% for intra-state sales, or IGST 18% for inter-state sales. TCS under Section 9(5) also applies for e-commerce platform sales.
The India GST HSN schedule has over 12,000 eight-digit tariff items. This tool covers the most commonly used four-digit headings (1000+ codes) for quick reference. Your specific product may need a more specific 6-digit sub-heading or 8-digit tariff item code. For the complete and authoritative list, visit cbic.gov.in or the GST Portal.
TCS stands for Tax Collected at Source. Under Section 9(5) of the CGST Act, e-commerce operators (like Tradesala, Amazon, Flipkart, Meesho) must collect 1% TCS on taxable supplies made through their platform. The ⚡ tag in this tool marks products where TCS typically applies. Sellers should account for this in their GST returns (GSTR-8).
For official verification, use: (1) GST Portal — gst.gov.in, (2) CBIC website — cbic.gov.in, or (3) consult a licensed Chartered Accountant (CA) or GST practitioner. This tool is for quick reference only and should not be used as the sole basis for invoicing or GST filing.
The 56th GST Council (3 September 2025) approved sweeping rate changes under Notification No. 9/2025-CT(Rate), effective 22 September 2025. Key changes: (1) The 12% slab was largely abolished — most items moved to 5% or 18%. (2) The 28% slab was reduced — consumer durables like ACs, TVs, refrigerators, washing machines, and cement moved to 18%. (3) A new 40% sin/luxury slab replaced 28%+cess for aerated drinks, alcohol, and tobacco. (4) FMCG essentials like soap, shampoo, toothpaste moved from 18% to 5%. (5) Health & life insurance premiums are now fully exempt. (6) Apparel/footwear: value threshold updated to ₹2,500 (below = 5%, above = 18%). All rates in this tool reflect these GST 2.0 changes.