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India HSN Chapter Guide for Manufacturing Inputs and Products

Most HSN mistakes start with the wrong chapter. This guide lists the chapters Indian manufacturers use most, so you can narrow down a product before looking up the full code in the tariff.

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HSN chapter	Chapter coverage	Typical use in a plant
25	Salt, sulphur, earths and stone, plastering materials, lime and cement	Cement, lime, sand and stone used in civil work and castings
27	Mineral fuels, mineral oils and products of their distillation	Furnace oil, diesel, coal, bitumen
28	Inorganic chemicals	Acids, caustic soda, industrial gases, process chemicals
29	Organic chemicals	Solvents, intermediates, organic reagents
32	Tanning and dyeing extracts, pigments, paints, varnishes, putty and inks	Industrial paints, coatings, printing inks
34	Soap, organic surface-active agents, lubricating preparations, waxes	Cutting fluids, lubricating preparations, cleaning agents
35	Albuminoidal substances, modified starches, glues and enzymes	Industrial adhesives and glues
38	Miscellaneous chemical products	Anti-corrosion preparations, coolants, prepared additives
39	Plastics and articles thereof	Moulded parts, plastic sheets, tubes, pipes, packaging film
40	Rubber and articles thereof	Seals, gaskets, hoses, belts, tyres
44	Wood and articles of wood, wood charcoal	Pallets, crates, wooden packaging
48	Paper and paperboard, articles of paper pulp, paper or paperboard	Corrugated boxes, cartons, labels
52	Cotton	Cotton yarn and fabric for textile and garment units
54	Man-made filaments	Polyester and nylon filament yarn
55	Man-made staple fibres	Spun yarn inputs for textile mills
68	Articles of stone, plaster, cement, asbestos, mica or similar materials	Grinding wheels, refractory-type articles, cement products
69	Ceramic products	Refractory bricks, ceramic insulators
70	Glass and glassware	Glass components, fibre glass, sight glasses
72	Iron and steel	Ingots, bars, coils, sheets, plates, stainless steel
73	Articles of iron or steel	Fasteners, tubes, pipe fittings, springs, castings, structures
74	Copper and articles thereof	Copper wire, bus bars, tubes, brass products
76	Aluminium and articles thereof	Aluminium extrusions, sheets, die castings, foil
79	Zinc and articles thereof	Zinc for galvanising, zinc die castings
81	Other base metals, cermets, articles thereof	Titanium, tungsten, magnesium, nickel-class materials
82	Tools, implements, cutlery, spoons and forks of base metal	Cutting tools, dies, hand tools, tool bits
83	Miscellaneous articles of base metal	Locks, hinges, fittings, brackets
84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Machine tools, pumps, compressors, engines, bearings, parts
85	Electrical machinery and equipment and parts; sound and television equipment	Motors, transformers, switchgear, cables, PCBs, batteries, electronics
86	Railway or tramway locomotives, rolling stock and track fixtures	Wagons, coaches, railway components
87	Vehicles other than railway; parts and accessories	Automotive components, tractors, trailers
88	Aircraft, spacecraft and parts thereof	Aerospace components and assemblies
89	Ships, boats and floating structures	Marine components, shipbuilding
90	Optical, photographic, measuring, checking, precision, medical or surgical instruments	Gauges, meters, sensors, test equipment, medical devices
91	Clocks and watches and parts thereof	Timing devices and components
93	Arms and ammunition; parts and accessories thereof	Defence manufacturing (licence conditions apply)
94	Furniture, bedding, lamps and lighting fittings, prefabricated buildings	Industrial furniture, luminaires, modular buildings
95	Toys, games and sports requisites	Toy and sports goods manufacturing

This is a chapter-level guide only. The full classification needs the 4, 6 or 8 digit code under the General Rules of Interpretation, and GST rates change by notification. Always confirm the rate and code against the current CBIC tariff and GST rate notifications before filing.

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How to use the chapter guide

Type a material or product word into the search box, for example steel, rubber, motor or paint. The matching chapters appear with their coverage and typical use in a plant. Pick the chapter, then open the CBIC tariff or your GST portal HSN search and drill down to the 4, 6 and 8 digit level. Export the filtered list to Excel if you want to share it with purchase and stores teams who maintain the item master.

Search by material, product or chapter number
Use the chapter to start the full code lookup, not to finish it
Share the Excel export with whoever creates new items in the ERP

How HSN works for GST in India

HSN is the Harmonised System of Nomenclature, an international scheme where the first 2 digits are the chapter, 4 digits the heading, 6 digits the subheading. India extends it to 8 digits in the customs tariff. For GST invoices, the number of digits you must show depends on your aggregate turnover and whether the supply is a B2B or export supply, and the rule has changed over time, so check the latest notification. Classification itself follows the General Rules of Interpretation, which look at the heading text and section and chapter notes first.

Worked example

A plant buys stainless steel hex bolts, stainless steel sheet and an aluminium die casting. The bolts are articles of iron or steel and normally sit in chapter 73. The raw sheet is a flat-rolled product of stainless steel in chapter 72. The die casting could fall under chapter 76 as an article of aluminium, but if it is a recognisable part of a machine, section notes can push it to chapter 84 or 87. This is why the chapter guide is a starting point and the notes are what decide the final code.

Common mistakes

Teams copy a code from a supplier invoice without checking it. Another frequent mistake is classifying a machine part by the material it is made of, when section notes often send parts to the machinery chapters. Mixed or inconsistent HSN for the same item across the item master causes ITC mismatches and notice risk. Fix the item master once, keep a change log and review it when GST rate notifications change.

Copying the supplier HSN without verifying it
Classifying parts by material instead of by function
Using different HSN for the same item in different plants
Ignoring chapter and section notes

Frequently Asked Questions

What does an HSN code number mean?

The first two digits are the chapter, the next two complete the heading, and the next two give the subheading. India adds two more digits for the 8 digit tariff item. Each level narrows the product description.

How many digits of HSN must I print on a GST invoice?

It depends on your aggregate turnover and whether the supply is B2B or B2C, and the rule has been revised by notification. Check the current CBIC and GST portal instructions, because the thresholds have changed more than once.

Can I rely on this list for the GST rate?

No. This guide shows chapter coverage only and carries no rates. Rates depend on the specific tariff item and are changed by notification, so verify the rate on the current rate schedule or your GST advisor.

Who is responsible if the HSN on my invoice is wrong?

The supplier who issues the invoice is responsible for correct classification. A wrong code can still affect the buyer through ITC mismatches, so buyers should review supplier invoices for obvious classification errors.

If your item master has thousands of items with unverified HSN codes, we can help you audit it directly from ERP data without moving the data off your servers.

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