HSN & SAC Code Dataset

How Indian HSN classification is structured

HSN is a World Customs Organization standard adopted by more than 200 countries. India uses an 8-digit extension of the 6-digit international code. The first two digits are the chapter, the next two the heading, the next two the subheading, and the final two the national tariff item. A code such as 6109 10 00 reads as: chapter 61 (knitted apparel), heading 6109 (T-shirts and singlets), subheading 6109 10 (of cotton), tariff item 00.

SAC follows a different logic. Every service code starts with 99, followed by a chapter for the broad service group, a heading for the service family, and a final pair identifying the specific service. Accounting services, for instance, sit at 9982 12.

Getting the classification wrong is not a clerical issue — it changes the rate charged, the ITC available to your customer, and your exposure in a departmental audit. Where a product could reasonably fall under two headings, the General Rules for Interpretation decide, and a written classification opinion is worth obtaining.

How many digits your invoice must show

• Aggregate turnover up to ₹5 crore — 4 digits on B2B invoices, optional on B2C.
• Aggregate turnover above ₹5 crore — 6 digits on every invoice, B2B and B2C.
• Exports and imports — 8 digits, matching the shipping bill and bill of entry.
• Chemicals in Chapter 28 and 29 — 8 digits regardless of turnover.

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Frequently asked questions