What is the HSN code for mobile phones?

Mobile phones fall under chapter 85, heading 8517 (telephone sets, including smartphones). Use the full tariff item from your purchase invoice for your own bills.

What is the difference between HSN and SAC?

HSN codes classify goods; SAC codes classify services. Both go on the invoice line, and SAC codes always start with 99.

Where can I check the GST rate for an HSN code?

Use the GST rate finder on the CBIC website, or the rate schedules in the latest rate notifications. Your supplier’s invoice for the same item is also a useful cross-check.

HSN and SAC code finder

Search by product name (“mobile phone”, “saree”, “medicine”) or by the first digits of a code. You get the HSN chapter and section, and for services the SAC heading. Open a chapter to see what it covers and how the codes are built.

Do this every day in HisaabKro

In HisaabKro the HSN code and GST rate live on the item master, so they print on every invoice and roll up into the HSN summary for GSTR-1 automatically.

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How HSN codes are built

HSN (Harmonized System of Nomenclature) codes classify goods. The first two digits are the chapter, four digits the heading, six digits the sub-heading, and India uses eight digits for the full tariff item. For example, chapter 85 is electrical machinery, heading 8517 covers telephone sets including mobile phones.

Services use SAC (Services Accounting Codes), which all start with 99. Heading 9963 covers accommodation and food services, 9983 other professional services, and so on.

How many HSN digits your invoice needs

If your aggregate annual turnover in the previous year was above ₹5 crore, show six-digit HSN on every tax invoice. Up to ₹5 crore, show four digits on B2B invoices; on B2C invoices it is optional. (Notification 78/2020 – Central Tax.)

Why rates are not shown here

GST rates are set per tariff item by notification and change from time to time, most recently in September 2025. A chapter can contain items at several rates. Confirm the current rate for your exact code on the CBIC GST rate finder before billing.