HSN is the Harmonised System of Nomenclature. Goods are grouped into chapters (two digits), headings (four digits), sub-headings (six digits) and tariff items (eight digits). GST invoices and returns, and customs documents, identify goods by these codes.

Is the GST rate fixed by the HSN code alone?

No. The GST rate notification lists entries by code and description. The same heading can appear in more than one Schedule, so the description of the goods decides the rate.

HSN Code List: GST Rate, Customs Duty & Export Policy by Chapter

HSN Code List: GST Rate, Customs Duty and Export Policy

Pick a chapter, then a heading. Each heading page lists its eight-digit codes with the GST entry, basic customs duty, export policy and RoDTEP rate, each read from the official file.

Written by

TaxClue Editorial Desk

Updated

2 October 2026

Reading time

6 min

Questions

2 answered

GST rates as amended to April 2026

Customs tariff with Finance Act 2026

DGFT export policy and RoDTEP

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HSN Chapters

Chapter	Goods covered	Headings
Chapter 01	Animals; live	6
Chapter 02	Meat and edible meat offal	10
Chapter 03	Fish and crustaceans, molluscs and other aquatic invertebrates	9
Chapter 04	Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included	0
Chapter 05	Animal originated products; not elsewhere specified or included	9
Chapter 06	Trees and other plants, live; bulbs, roots and the like; cut flowers and ornamental foliage	4
Chapter 07	Vegetables and certain roots and tubers; edible	14
Chapter 08	Fruit and nuts, edible; peel of citrus fruit or melons	14
Chapter 09	Coffee, tea, mate and spices	10
Chapter 10	Cereals	8
Chapter 11	Products of the milling industry; malt, starches, inulin, wheat gluten	9
Chapter 12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit, industrial or medicinal plants; straw and fodder	14
Chapter 13	Lac; gums, resins and other vegetable saps and extracts	2
Chapter 14	Vegetable plaiting materials; vegetable products not elsewhere specified or included	2
Chapter 15	Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes	21
Chapter 16	Meat, fish, crustaceans, molluscs or other aquatic invertebrates, or insects; preparations thereof	5
Chapter 17	Sugars and sugar confectionery	4
Chapter 18	Cocoa and cocoa preparations	6
Chapter 19	Preparations of cereals, flour, starch or milk; pastrycooks' products	5
Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants	9
Chapter 21	Miscellaneous edible preparations	6
Chapter 22	Beverages, spirits and vinegar	9
Chapter 23	Food industries, residues and wastes thereof; prepared animal fodder	9
Chapter 24	Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body	4
Chapter 25	Salt; sulphur; earths, stone; plastering materials, lime and cement	29
Chapter 26	Ores, slag and ash	21
Chapter 27	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes	16
Chapter 28	Inorganic chemicals; organic and inorganic compounds of precious metals; of rare earth metals, of radio-active elements and of isotopes	50
Chapter 29	Organic chemicals	42
Chapter 30	Pharmaceutical products	6
Chapter 31	Fertilizers	5
Chapter 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints, varnishes; putty, other mastics; inks	15
Chapter 33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations	7
Chapter 34	Soap, organic surface-active agents; washing, lubricating, polishing or scouring preparations; artificial or prepared waxes, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster	7
Chapter 35	Albuminoidal substances; modified starches; glues; enzymes	7
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	6
Chapter 37	Photographic or cinematographic goods	7
Chapter 38	Chemical products n.e.c.	27
Chapter 39	Plastics and articles thereof	26
Chapter 40	Rubber and articles thereof	17
Chapter 41	Raw hides and skins (other than furskins) and leather	11
Chapter 42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)	5
Chapter 43	Furskins and artificial fur; manufactures thereof	4
Chapter 44	Wood and articles of wood; wood charcoal	21
Chapter 45	Cork and articles of cork	4
Chapter 46	Manufactures of straw, esparto or other plaiting materials; basketware and wickerwork	2
Chapter 47	Pulp of wood or other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard	7
Chapter 48	Paper and paperboard; articles of paper pulp, of paper or paperboard	22
Chapter 49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans	11
Chapter 50	Silk	7
Chapter 51	Wool, fine or coarse animal hair; horsehair yarn and woven fabric	13
Chapter 52	Cotton	12
Chapter 53	Vegetable textile fibres; paper yarn and woven fabrics of paper yarn	10
Chapter 54	Man-made filaments; strip and the like of man-made textile materials	8
Chapter 55	Man-made staple fibres	16
Chapter 56	Wadding, felt and nonwovens, special yarns; twine, cordage, ropes and cables and articles thereof	9
Chapter 57	Carpets and other textile floor coverings	5
Chapter 58	Fabrics; special woven fabrics, tufted textile fabrics, lace, tapestries, trimmings, embroidery	11
Chapter 59	Textile fabrics; impregnated, coated, covered or laminated; textile articles of a kind suitable for industrial use	11
Chapter 60	Fabrics; knitted or crocheted	6
Chapter 61	Apparel and clothing accessories; knitted or crocheted	17
Chapter 62	Apparel and clothing accessories; not knitted or crocheted	17
Chapter 63	Textiles, made up articles; sets; worn clothing and worn textile articles; rags	10
Chapter 64	Footwear; gaiters and the like; parts of such articles	6
Chapter 65	Headgear and parts thereof	6
Chapter 66	Umbrellas, sun umbrellas, walking-sticks, seat sticks, whips, riding crops; and parts thereof	3
Chapter 67	Feathers and down, prepared; and articles made of feather or of down; artificial flowers; articles of human hair	4
Chapter 68	Stone, plaster, cement, asbestos, mica or similar materials; articles thereof	15
Chapter 69	Ceramic products	13
Chapter 70	Glass and glassware	19
Chapter 71	Natural, cultured pearls; precious, semi-precious stones; precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin	18
Chapter 72	Iron and steel	29
Chapter 73	Iron or steel articles	26
Chapter 74	Copper and articles thereof	16
Chapter 75	Nickel and articles thereof	8
Chapter 76	Aluminium and articles thereof	16
Chapter 77	Chapter 77	0
Chapter 78	Lead and articles thereof	4
Chapter 79	Zinc and articles thereof	6
Chapter 80	Tin; articles thereof	4
Chapter 81	Metals; n.e.c., cermets and articles thereof	12
Chapter 82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof, of base metal	15
Chapter 83	Metal; miscellaneous products of base metal	11
Chapter 84	Machinery and mechanical appliances, boilers, nuclear reactors; parts thereof	86
Chapter 85	Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproducers, parts and accessories of such articles	48
Chapter 86	Railway, tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds	9
Chapter 87	Vehicles; other than railway or tramway rolling stock, and parts and accessories thereof	16
Chapter 88	Aircraft, spacecraft, and parts thereof	6
Chapter 89	Ships, boats and floating structures	8
Chapter 90	Optical, photographic, cinematographic, measuring, checking, medical or surgical instruments and apparatus; parts and accessories	32
Chapter 91	Clocks and watches and parts thereof	14
Chapter 92	Musical instruments; parts and accessories of such articles	7
Chapter 93	Arms and ammunition; parts and accessories thereof	7
Chapter 94	Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, n.e.c.; illuminated signs, illuminated name-plates and the like; prefabricated buildings	6
Chapter 95	Toys, games and sports requisites; parts and accessories thereof	6
Chapter 96	Miscellaneous manufactured articles	0
Chapter 97	Works of art; collectors' pieces and antiques	6
Chapter 98	Project imports, laboratory chemicals, passengers' baggage, personal importations by air or post; ship stores	6

Reading the pages

How to Read an HSN Page

GST rate: the entries of Notification 9/2025-Central Tax (Rate) that name the heading. Match your goods to the description in the entry.
Basic customs duty: the standard rate in the First Schedule to the Customs Tariff Act, with the Finance Act amendments applied. Exemption notifications are not applied.
Export policy: Free, Restricted, Prohibited or STE, from Schedule 2 of ITC(HS) 2022.
RoDTEP: the percentage of FOB value in Appendix 4R for exports from the domestic tariff area.

Official documents behind these pages

GST rate: Notification No. 9/2025-Central Tax (Rate), 17 September 2025, in force from 22 September 2025, as amended by Notification No. 19/2025 (31 December 2025) and No. 01/2026 (30 April 2026)
Customs duty: First Schedule to the Customs Tariff Act, 1975 — CBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied
Export policy: DGFT, ITC(HS) 2022, Schedule 2 (Export Policy)
RoDTEP: DGFT Appendix 4R and Appendix 4RE with effect from 10 October 2024 (Notification No. 32/2024-25); scheme continued to 31 December 2026 by Notification No. 41/2026-27 dated 30 September 2026
Import conditions: DGFT, ITC(HS) 2022, Schedule 1, General Notes regarding Import Policy (as on 11 August 2025) and Appendix V

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

HSN Code List: GST Rate, Customs Duty and Export Policy

HSN Chapters

How to Read an HSN Page

Questions, answered

Questions, answered

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