Goods Harmonized System of Nomenclature [HSN] under Central GST Act
     

Select Major Sections
     
Section Particulars Chapters
I Live Animals, Animal Products 01-05
II Vegetable Products 06-14
III Animal or Vegetable Fats and Oils and their cleavage products, prepared edible fats, Animal or Vegetable waxes 15
IV Prepared Foodstuffs, Beverages, Spirits and Vinegar, Tobacco and Manufactured Tobacco Substitutes 16-24
V Mineral Products 25-27
VI Product of the chemicals or allied Industries 28-38
VII Plastics and articles thereof, Rubber and articles thereof 39-40
VIII Raw hides and skins, Leather, Furskins and articles thereof, saddlery and harness, travel goods, handbags and similar containers, articles of animal gut ( other than silk-worm gut ) 41-43
IX Wood and articles of wood, Wood charcoal, Cork and articles of cork, Manufacturers of straw, of Esparto or of other Plaiting Materials, Basketwork and Wickerwork 44-46
X Pulp of wood or of other Fibrous Cellulosic Material, Recovered ( Waste and scrap ) paper or paperboard, paper and paperboard and articles thereof 47-49
XI Textile and textile articles 50-63
XII Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking-sticks, seat-sticks, whips, riding-crops and parts thereof, Prepared feathers and articles made therewith, Artificial flowers, Articles of human hair 64-67
XIII Articles of stone, plaster, cement, asbestos, mica, or similar materials, ceramic products, glass and glassware 68-70
XIV Natural or cultured pearls, Precious or semi-precious stones, precious metals, Metal clad with precious metal, and articles thereof, Imitation Jewellery, Coins 71
XV Base Metals and articles of Base Metal 72-83
XVI Machinery and mechanical appliances, electrical equipment, parts thereof, sound recorders and reproducers, television image and souch recorders and reproducers, and Parts and Accessories of such article 84-85
XVII Vehicles, Aircraft, Vessels and Associated Transport Equipment 86-89
XVIII Optical, Photographic, Cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus, clocks and watches, musical instruments, parts and accessories thereof 90-92
XIX Arms and ammunition, parts and accessories thereof 93
XX Miscellaneous Manufactured Articles 94-96
XXI Works of art, Collectors' Pieces and antiques 97-98
     
 
Note ‐
a] The Sections, Chapters, headings and HSN codes of the Scheme of Classification of Goods has been taken from Custom Tariff as notified from time to time.
b] The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.
c] When goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
     i] The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
     ii] Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable.
     iii] When goods cannot be classified by reference to (i) or (ii), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
d] For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub headings and any related sub headings Notes and, mutatis mutandis, to the above rules, on the understanding that only sub headings at the same level are comparable. For the purposes of this rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
     

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