GST Rate Finder & HSN/SAC Code Directory Free Excel for Indian Businesses

Q: Are these GST rates official, and how often do they change?

The rates are compiled from CBIC rate notifications and PIB releases for the GST 2.0 reform effective 22 September 2025. GST rates can change by government notification at any time. Always confirm the current rate against the CBIC rate schedule at cbic-gst.gov.in or with your CA before invoicing or filing returns.

Find the right HSN or SAC code and the exact GST rate for any product or service. Fully updated for the GST 2.0 rate structure (5%, 18%, 40%) that took effect on 22 September 2025. Search, filter, and invoice with confidence.

140+ goods and 35+ services with current GST rates, searchable in seconds
Every rate updated for the GST 2.0 reform, with what changed flagged
Price-threshold and pre-packaged rules spelled out, not buried in fine print

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Petpooja presents

GST Rate Finder & HSN/SAC Code Directory

For Indian Businesses

175+

Codes · Excel directory

GST 2.0 · 2025

What's Inside

Everything you need to put the right code on every invoice.

Goods Directory (140+ HSN Codes)

Searchable HSN codes across dairy, groceries, packaged food, personal care, apparel, footwear, electronics, hardware, and more with the current GST rate for each.

Services Directory (35+ SAC Codes)

SAC codes for restaurants, salons, hotels, transport, professional and repair services, with rate, input-tax-credit conditions, and reverse-charge notes.

Search & Filter Built In

Every table has filter arrows on the header row and works with Ctrl+F. Filter by category or by GST rate to find your product or service in seconds.

GST 2.0 Rate Slab Guide

A plain-English breakdown of the 0%, 5%, 18%, and 40% slabs, the ₹2,500 price threshold, the pre-packaged rule, composition scheme, and reverse charge.

Worked Examples

Three real invoices, a kirana store, a garment shop, and a restaurant, showing exactly how to pick the correct code and rate for each line item.

Instructions + What Changed

How HSN and SAC codes work, when 4-digit vs 6-digit codes apply, and a clear note flagging every rate that moved in the September 2025 reform.

Why This Matters

The Wrong HSN Code Is a Compliance Problem, Not a Typo

A shopkeeper in Surat bills a cotton shirt at 12% GST because that is the rate he memorised years ago. The current rate is 5%. Every invoice he raises is now wrong, and at his next return he has to explain the mismatch.

The GST 2.0 reform that took effect on 22 September 2025 changed this for almost everyone. The old four-rate indirect tax system (5%, 12%, 18%, 28%) collapsed into three slabs: 5%, 18%, and 40%. Hundreds of everyday items moved. Soap, shampoo, and toothpaste dropped from 18% to 5%. Air conditioners and televisions fell from 28% to 18%. Notebooks and pencils became fully exempt. Aerated drinks jumped to 40%.

The catch is that the rate a business owner remembers is often the pre-reform rate. A directory built on old data is worse than no directory at all. Charge too little and you owe the difference plus interest. Charge too much and your customers overpay, which invites complaints and disputes.

Two rules cause most of the confusion. Garments and footwear are taxed by price: up to ₹2,500 per piece is 5%, above that is 18%, and it is decided per piece, not per bill. Staples like atta, rice, and pulses are exempt when sold loose but taxed at 5% once they are pre-packaged and labelled. Get either wrong and the invoice is wrong.

This directory removes the guesswork. Search 140+ goods and 35+ services, read the current rate, and see exactly what changed in the reform. Every rate reflects the position as of 22 September 2025, drawn from the CBIC rate notifications and PIB releases, with a clear reminder to confirm against the live CBIC schedule before filing. Pair it with our GST return filing checklist when it is time to file.

Sample Preview

A few entries straight from the directory.

Here's a preview of what you'll get inside:

Toilet soap (HSN 3401): now 5% GST, down from 18% before the reform one of hundreds of FMCG items that got cheaper.

Cotton shirt (HSN 6205): 5% up to ₹2,500 per piece, 18% above that. The threshold is per piece, not per invoice.

Air conditioner (HSN 8415): now 18% GST, down from 28%. All major appliances moved to the standard slab.

Restaurant service (SAC 996331): 5% without input tax credit for a standalone restaurant; 18% with ITC only inside specified hotel premises.

Aerated soft drink (HSN 2202 10): now 40% the sin and luxury slab that replaced the old 28% plus cess.

... plus 170+ more goods and services across dairy, groceries, apparel, footwear, electronics, hardware, transport, and professional services.

Key Stats

Why the right code and rate matters.

3 slabs

GST 2.0 replaced the old four-rate system (5%, 12%, 18%, 28%) with three slabs: 5%, 18%, and 40%. The 12% and 28% rates no longer exist, so any rate you memorised before may now be wrong.

Source: GST Council 56th meeting; CBIC rate notifications w.e.f. 22 Sep 2025

₹2,500/piece

The price threshold for garments, footwear, and home textiles. Up to ₹2,500 per piece is 5%, above is 18%. Applied per piece, not per invoice, which trips up most retailers.

Source: CBIC rate notification on textiles and footwear, September 2025

6 digits

Businesses above ₹5 crore turnover must print 6-digit HSN/SAC codes on every invoice; up to ₹5 crore use 4-digit codes. A missing or wrong code can hold up e-invoicing.

Source: CGST Notification 78/2020 on HSN reporting

Common Mistakes

7 HSN & GST Rate Mistakes Indian Businesses Make

Using pre-reform rates from memory

The 12% and 28% slabs were abolished on 22 September 2025. Billing a shirt at 12% or an AC at 28% is now wrong. Always check the current rate, not the one you used last year.

Ignoring the ₹2,500 price threshold

Garments and footwear are 5% up to ₹2,500 per piece and 18% above. Many retailers apply one flat rate to the whole invoice, which is wrong when the basket mixes price points.

Treating loose and pre-packaged staples the same

Atta, rice, and pulses are exempt when sold loose but taxed at 5% once pre-packaged and labelled. Billing loose grain at 5%, or packaged grain at 0%, both create mismatches, a common slip in grocery and kirana billing.

Charging restaurant service at 18% by default

A standalone restaurant charges 5% without input tax credit. The 18%-with-ITC rate applies only inside specified premises, a hotel where a room crossed ₹7,500/day. Many charge 18% by mistake.

Printing the wrong number of HSN digits

Turnover above ₹5 crore needs 6-digit HSN/SAC codes; up to ₹5 crore needs 4 digits. A short or missing code can cause e-invoice and e-way bill rejections. Good retail billing software stores the code once and prints it correctly every time.

Confusing HSN with SAC

HSN codes are for goods; SAC codes are for services. A business that sells both, like a salon that also retails products, needs both types of code on the same invoice, which is where a proper GST invoicing setup helps.

Missing reverse charge on certain services

For legal services, goods transport, security, and rent from an unregistered landlord, the recipient pays GST under reverse charge, not the supplier. Overlooking this leaves a liability unpaid.

Comparison

Random online lookup vs This Directory.

Aspect	Random Online Lookup	With This Directory
Rate currency	Often shows pre-2025 rates	Every rate updated for GST 2.0 (22 Sep 2025)
What changed	No indication of recent changes	Old vs new rate flagged on each row
Price thresholds	Buried or missing	₹2,500 garment/footwear rule spelled out
Pre-packaged rule	Rarely explained	Loose vs pre-packaged staples both listed
Services (SAC)	Usually goods only	35+ SAC codes with ITC and RCM notes
Search	One code at a time	Ctrl+F and filters across 175+ entries
Works offline	Needs a live web search	One Excel file, use it anywhere

Stop guessing the GST rate.

Download the free HSN/SAC directory and find the right code and current rate in seconds.

FAQ

Frequently asked questions.

What is the difference between an HSN code and a SAC code?

HSN (Harmonised System of Nomenclature) codes classify goods, the physical products you sell. SAC (Services Accounting Code) codes classify services you provide. You must print the correct code on every GST invoice, along with the right tax split of CGST plus SGST or IGST. A business that sells both goods and services, such as a salon that also retails products, uses both HSN and SAC codes on the same invoice.

What are the current GST slabs after the September 2025 reform?

From 22 September 2025, GST 2.0 replaced the old four-rate system with three slabs plus exemption: 0% (exempt), 5%, 18%, and 40%. The 12% and 28% slabs were abolished. Most items in those two slabs moved to 5% or 18%, while a small set of sin and luxury goods, such as aerated drinks, pan masala, tobacco, and large cars, moved to 40%. This directory reflects the post-reform rates.

How does the ₹2,500 threshold for garments and footwear work?

Garments, footwear, and many home textiles are taxed on their sale price per piece. Up to ₹2,500 per piece the rate is 5%; above ₹2,500 per piece it is 18%. The threshold applies to each individual piece, not to the invoice total. So a bill with a ₹900 shirt and a ₹3,200 jacket carries 5% on the shirt and 18% on the jacket.

How many digits of HSN code do I need on my invoice?

Under CGST Notification 78/2020, businesses with annual turnover up to ₹5 crore must show at least 4-digit HSN/SAC codes on B2B invoices, and businesses above ₹5 crore must show 6-digit codes. A missing or incorrect code can cause e-invoice or e-way bill validation to fail, so it is worth getting right.

Are these GST rates official, and how often do they change?

The rates in this directory are compiled from CBIC rate notifications and PIB releases for the GST 2.0 reform effective 22 September 2025. GST rates can change by government notification at any time. Treat this as a quick reference, and always confirm the current rate against the CBIC rate schedule or with your CA before invoicing or filing returns. To work out the tax on a specific amount, use our free GST calculator.

About Petpooja

Petpooja is India's leading SME business software suite, trusted by 1,50,000+ businesses across restaurants, retail, healthcare, manufacturing, and more. From billing and payroll to task management and procurement Petpooja helps Indian businesses run better, every day.

Apply the right GST rate automatically on every bill

Petpooja Invoice stores the HSN/SAC code for each item and applies the correct GST rate on every invoice, generates e-invoices and e-way bills, and keeps your returns filing-ready. No manual rate lookups.

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