(Under the Central Goods and Services Tax Act, 2017) Statutory Framework Section 148 empowers the…
HSN – Harmonised System of Nomenclature (Goods)
The Harmonised System of Nomenclature (HSN) is the statutory framework used under GST to classify goods in a uniform and standardised manner. It provides a common language for identifying goods across manufacturing, trading, taxation, and compliance systems, ensuring consistency in tax treatment and reporting.
This chapter-wise index presents an indicative overview of goods classified under Chapters 01 to 98, helping users quickly locate the relevant chapter before examining detailed HSN codes, technical descriptions, and applicable GST rates.
| Chapter | Indicative Goods Category (Chapter Scope) |
|---|---|
| 01 | Live animals |
| 02 | Meat and edible meat offal |
| 03 | Fish and crustaceans, molluscs and other aquatic invertebrates |
| 04 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin |
| 05 | Products of animal origin, not elsewhere specified |
| 06 | Live trees and other plants; bulbs, roots; cut flowers and foliage |
| 07 | Edible vegetables and certain roots and tubers |
| 08 | Edible fruit and nuts; peel of citrus fruit or melons |
| 09 | Coffee, tea, maté and spices |
| 10 | Cereals |
| 11 | Products of the milling industry; malt; starches; inulin; wheat gluten |
| 12 | Oil seeds and oleaginous fruits; seeds and fruit; industrial or medicinal plants |
| 13 | Lac; gums, resins and other vegetable saps and extracts |
| 14 | Vegetable plaiting materials; vegetable products not elsewhere specified |
| 15 | Animal or vegetable fats and oils; cleavage products; prepared edible fats |
| 16 | Preparations of meat, fish or crustaceans |
| 17 | Sugars and sugar confectionery |
| 18 | Cocoa and cocoa preparations |
| 19 | Preparations of cereals, flour, starch or milk; pastrycooks’ products |
| 20 | Preparations of vegetables, fruit, nuts or other parts of plants |
| 21 | Miscellaneous edible preparations |
| 22 | Beverages, spirits and vinegar |
| 23 | Residues and waste from food industries; prepared animal fodder |
| 24 | Tobacco and manufactured tobacco substitutes |
| 25 | Salt; sulphur; earths and stone; plastering materials; lime and cement |
| 26 | Ores, slag and ash |
| 27 | Mineral fuels, mineral oils and products of their distillation |
| 28 | Inorganic chemicals; organic or inorganic compounds of precious metals |
| 29 | Organic chemicals |
| 30 | Pharmaceutical products |
| 31 | Fertilisers |
| 32 | Tanning or dyeing extracts; dyes; pigments; paints; inks |
| 33 | Essential oils; perfumery, cosmetic or toilet preparations |
| 34 | Soap; organic surface-active agents; washing preparations |
| 35 | Albuminoidal substances; modified starches; glues; enzymes |
| 36 | Explosives; pyrotechnic products; matches |
| 37 | Photographic or cinematographic goods |
| 38 | Miscellaneous chemical products |
| 39 | Plastics and articles thereof |
| 40 | Rubber and articles thereof |
| 41 | Raw hides and skins (other than furskins) and leather |
| 42 | Articles of leather; saddlery and harness; travel goods |
| 43 | Furskins and artificial fur; manufactures thereof |
| 44 | Wood and articles of wood; wood charcoal |
| 45 | Cork and articles of cork |
| 46 | Manufactures of straw, esparto or other plaiting materials |
| 47 | Pulp of wood or other fibrous cellulosic material |
| 48 | Paper and paperboard; articles of paper pulp or paper |
| 49 | Printed books, newspapers, pictures and products of the printing industry |
| 50 | Silk |
| 51 | Wool, fine or coarse animal hair; horsehair yarn and fabric |
| 52 | Cotton |
| 53 | Other vegetable textile fibres |
| 54 | Man-made filaments |
| 55 | Man-made staple fibres |
| 56 | Wadding, felt, nonwovens; special yarns; twine, cordage |
| 57 | Carpets and other textile floor coverings |
| 58 | Special woven fabrics; lace; tapestries |
| 59 | Impregnated, coated or laminated textile fabrics |
| 60 | Knitted or crocheted fabrics |
| 61 | Articles of apparel and clothing accessories, knitted or crocheted |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted |
| 63 | Other made-up textile articles; worn clothing |
| 64 | Footwear, gaiters and the like |
| 65 | Headgear and parts thereof |
| 66 | Umbrellas, walking-sticks, whips and riding-crops |
| 67 | Prepared feathers, artificial flowers, articles of human hair |
| 68 | Articles of stone, plaster, cement, asbestos or mica |
| 69 | Ceramic products |
| 70 | Glass and glassware |
| 71 | Natural or cultured pearls; precious or semi-precious stones; precious metals |
| 72 | Iron and steel |
| 73 | Articles of iron or steel |
| 74 | Copper and articles thereof |
| 75 | Nickel and articles thereof |
| 76 | Aluminium and articles thereof |
| 77 | Reserved for future use |
| 78 | Lead and articles thereof |
| 79 | Zinc and articles thereof |
| 80 | Tin and articles thereof |
| 81 | Other base metals; cermets; articles thereof |
| 82 | Tools, implements, cutlery, spoons and forks |
| 83 | Miscellaneous articles of base metal |
| 84 | Machinery and mechanical appliances |
| 85 | Electrical machinery and equipment |
| 86 | Railway or tramway locomotives and rolling stock |
| 87 | Vehicles other than railway or tramway rolling stock |
| 88 | Aircraft, spacecraft and parts thereof |
| 89 | Ships, boats and floating structures |
| 90 | Optical, photographic, medical or surgical instruments |
| 91 | Clocks and watches and parts thereof |
| 92 | Musical instruments; parts and accessories |
| 93 | Arms and ammunition; parts and accessories |
| 94 | Furniture; bedding; lamps and lighting fittings |
| 95 | Toys, games and sports requisites |
| 96 | Miscellaneous manufactured articles |
| 97 | Works of art, collectors’ pieces and antiques |
| 98 | Special classification provisions |