HSN code in India: 4, 6 or 8 digits on GST invoices and exports
In India the HS code is usually called the HSN code (Harmonized System of Nomenclature). Since 1 April 2021 GST tax invoices must show it: 6 digits for businesses with an annual turnover above ₹5 crore, and 4 digits on B2B invoices for smaller businesses. The Indian Customs Tariff goes further, with 8-digit tariff items used on import and export declarations.
Checked against official sources: 2026-10
At a glance
How many HSN digits on GST invoices
- Turnover above ₹5 crore in the preceding financial year: 6-digit HSN code on tax invoices.
- Turnover up to ₹5 crore: 4-digit HSN code, mandatory on B2B invoices.
- The rule comes from Notification No. 78/2020-Central Tax of 15 October 2020 and applies from 1 April 2021.
- Before that, the requirement was 4 digits and 2 digits respectively.
- Many businesses already give 6 or 8 digits voluntarily.
HSN, HS and the 8-digit tariff items
The first 6 digits of an Indian HSN code are the international HS subheading, the same as in other countries. India's Customs Tariff divides these further into 8-digit tariff items, which appear on shipping bills and bills of entry and decide the duty. For GST invoices only 4 or 6 digits are compulsory, but using the full 8-digit tariff item on export documents keeps the invoice consistent with the shipping bill.
For foreign buyers and sellers
A foreign buyer of Indian goods will see the HSN code on the Indian exporter's invoice; its first 6 digits are the HS code the buyer's own customs uses, while the last 2 are Indian. A foreign seller shipping to India should give the 6-digit HS code and a clear product description so the Indian importer can find the 8-digit Indian tariff item for the bill of entry and the HSN code for its GST records.
Step by step
- Find the 6-digit HS subheading for your product.
- Check your turnover in the preceding financial year to know whether 4 or 6 digits are compulsory on GST invoices.
- For exports, find the 8-digit tariff item in India's Customs Tariff.
- Use the same code on the tax invoice, export invoice and shipping bill.
- Use the SAC code, not HSN, for services.
- Recheck codes when the HS nomenclature changes.
Documents you usually need
- GST tax invoice with HSN code
- Export invoice and packing list
- Shipping bill (exports) or bill of entry (imports)
Common problems and how to avoid them
What to do: Since 1 April 2021 businesses with turnover up to ₹5 crore must show a 4-digit HSN code on B2B invoices.
What to do: Above ₹5 crore turnover, a 6-digit HSN code is required on tax invoices.
What to do: Use the 8-digit tariff item on export documents and keep its first digits consistent with the GST invoice.
What to do: Its first 6 digits are the international HS code; the last 2 are Indian tariff item digits.
Sources
- Press release on HS code / SAC on GST invoices (Notification No. 78/2020-Central Tax) GST Council, Government of India
Rules change often. This note is practical guidance based on the sources above, not legal advice. Confirm current requirements with the authority, your importer or a licensed customs broker before you ship.
Port codes by country
Trade notes
Common questions
What is an HSN code?
The Indian name for the Harmonized System code that classifies goods; its first 6 digits are the international HS code.
How many HSN digits are mandatory on GST invoices?
6 digits for turnover above ₹5 crore, and 4 digits on B2B invoices for turnover up to ₹5 crore, since 1 April 2021.
Is the HSN code the same as the HS code?
The first 6 digits are the same; India adds digits up to 8-digit tariff items in its Customs Tariff.
Which notification set the HSN digit rules?
Notification No. 78/2020-Central Tax, dated 15 October 2020, effective 1 April 2021.
Do services use HSN codes?
No, services use the Service Accounting Code (SAC).
More free tools
Triplicate is free and keeps getting better. Found it useful? Support Triplicate ♥
Prefer no ads? Pro removes all ads · $1/month