taxInvoice.appHSN and SAC codes on GST invoices
Short answer: HSN codes classify goods and SAC codes classify services under GST. Businesses with annual turnover up to Rs. 5 crore must show at least 4-digit codes on B2B tax invoices; above Rs. 5 crore, 6 digits on all tax invoices. SAC codes for services start with 99. Look up codes on the official GST portal's HSN search.
How many digits?
| Annual aggregate turnover (previous year) | Digits on tax invoices |
|---|---|
| Up to Rs. 5 crore | 4 digits (B2B); optional for B2C |
| Above Rs. 5 crore | 6 digits (all tax invoices) |
These rules have applied since April 2021. Check for later changes before you rely on them.
HSN vs SAC
| HSN | SAC | |
|---|---|---|
| Classifies | Goods | Services |
| Based on | Harmonized System (international, 6 digits) plus Indian extension (8 digits) | Indian service classification |
| Looks like | 0402 (milk powder), 6109 (t-shirts) | 9983 (professional services), 9954 (construction) |
Where to find your code
- The HSN search on the GST portal (search by product or service name).
- Your supplier’s invoices for the same goods.
- For exports, the 6-digit HS code is the same internationally. See how to fill a commercial invoice.
The GST invoice generator has an HSN/SAC column on every line and warns you when a code is missing.
Free tools for this
- GST invoice generator (HSN/SAC per line)
- GST bill format for shops
- GST invoice format: all mandatory fields
Frequently asked questions
What is the SAC code for IT or software services?
IT services fall under SAC group 9983 (for example 998314 for IT design and development services). Check the exact code for your service.
Is HSN needed on B2C invoices?
For turnover up to Rs. 5 crore, HSN on B2C invoices is optional; above Rs. 5 crore, 6-digit codes are needed on all tax invoices. Confirm the current notification.