Wrong HSN codes lead to marketplace listing suppression and 18% penalty notices from tax authorities. Search official 4-digit and 8-digit HSN codes across 100+ top-selling e-commerce product categories with conditional rate thresholds.
Direct Summary: The HSN (Harmonized System of Nomenclature) code is an internationally standardized 8-digit numerical classification used in India to categorize goods for GST taxation. In e-commerce, common slabs include: 5% (basic textiles under ₹1,000, spices), 12% (apparel > ₹1,000, footwear ≤ ₹1,000, processed foods), 18% (consumer electronics, phone covers, cosmetics, kitchenware, furniture), and 28% (luxury items, auto parts).
Calibrated to 2026 GST Tariff Schedules
Under CBIC Notification No. 78/2020-Central Tax, businesses with an aggregate annual turnover up to ₹5 Crores must declare a minimum 4-digit HSN code on B2B invoices. Businesses with turnover exceeding ₹5 Crores must declare a 6-digit or 8-digit HSN code on all B2B and B2C invoices.
Articles of apparel and clothing accessories (Chapters 61 and 62) are subject to a dual-slab structure: Garments with a sale value not exceeding ₹1,000 per piece are taxed at 5% GST. Garments with a sale value exceeding ₹1,000 per piece are taxed at 12% GST.
Under Chapter 64, footwear with a retail sale price not exceeding ₹1,000 per pair attracts 12% GST. Footwear with a retail sale price exceeding ₹1,000 per pair attracts 18% GST.
Yes. Marketplace catalog crawlers automatically cross-check your product title against declared HSN codes. Declaring a lower tax rate HSN code (e.g. declaring 5% instead of 18% on electronics) triggers mandatory tax audit alerts, tax notice liabilities under Section 73 of the CGST Act, and automated listing suppression.