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WOWHOW maintains two HSN/SAC datasets, not one. A 180-code combined lookup (149 HSN + 31 SAC, spanning 76 categories) runs the HSN/SAC Code Finder tool. A separate 290-code goods-only directory runs the public HSN pages and the GST Invoice Generator. Neither is the complete CBIC tariff schedule — both are curated subsets built for the classifications people actually invoice against. Both carry the GST 2.0 rates in force since 22 September 2025; the few codes the per-code migration could not confirm in two sources keep their pre-reform rate and are marked pending.
Published 2026-07-03 · Last verified 2026-10-13 · Author: WOWHOW · Source: CBIC HSN/SAC classification, Notification 9/2025-Central Tax (Rate)
Same underlying CBIC source, two independent files, two different consumers.
| Dataset | Codes | Chapters covered | Powers |
|---|---|---|---|
Combined HSN + SAC lookup src/data/hsn-sac-codes.ts149 HSN (goods) + 31 SAC (services) | 180 codes | 45 HSN chapters + 31 SAC service headings (76 categories total) | HSN/SAC Code Finder tool |
HSN goods directory src/data/hsn-codes.json289 CBIC HSN codes + 1 manual "Custom/Other" placeholder | 290 codes | 66 HSN chapters | HSN Code Directory, individual /hsn/[code] pages, GST Invoice Generator, GST hub pages |
The combined lookup and the HSN directory do not share code counts 1:1 — they were curated independently, so the same rate can have a different count in each file.
| Rate | Combined HSN+SAC (180 codes) | HSN directory (290 codes) |
|---|---|---|
| 0% | 29 (25 HSN + 4 SAC) | 14 |
| 3% | — | 2 |
| 5% | 52 (48 HSN + 4 SAC) | 57 |
| 12% (pre-reform rate, pending verification) | 1 (1 HSN + 0 SAC) | 6 |
| 18% | 96 (73 HSN + 23 SAC) | 209 |
| 28% + cess (tobacco, pre-reform rate pending verification) | 1 (1 HSN + 0 SAC) | 1 |
| 40% (de-merit goods) | 1 (1 HSN + 0 SAC) | 1 |
Both datasets track 4-digit HSN headings and 4-digit SAC codes — the level of detail needed to pick a GST rate on an invoice — rather than the full 8-digit tariff codes used for customs classification. The combined dataset covers 45 HSN chapters (out of 98 in the full tariff) and all 31 SAC service headings under Chapter 99. The goods-only directory covers 66 chapters and adds a manual "0000 — Custom/Other" fallback entry so the code finder tool never returns an empty result. Coverage is weighted toward the categories most relevant to services businesses, freelancers, and small e-commerce sellers — not toward chapters like live animals sub-classifications or ninety-page chemical schedules that a typical WOWHOW user will never invoice.
Both files are built from CBIC's HSN/SAC Chapter and Heading classification and the CGST rate schedule notifications. There is no automated sync to a government feed — updates are manual, triggered when a CBIC notification changes a rate we track. Last substantive edit to both files: March 30, 2026. If you find a rate that has since changed, the current source of truth is always the latest CBIC notification, not this page.