HSN Code Digits in GST Invoice: 4 or 6 Digits? (2026)

*Last updated: 10 October 2026. Based on Notification No. 78/2020-Central Tax and the GSTN advisories on GSTR-1 Table 12.*

Quick answer

The number of HSN digits on your invoice depends on your **turnover in the previous financial year**:

• •**Up to ₹5 crore:** 4 digits.
• •**Above ₹5 crore:** 6 digits.

If your turnover is up to ₹5 crore, you can skip the HSN code on invoices to **unregistered customers (B2C)**. Above ₹5 crore, 6 digits are needed on all invoices, B2B and B2C.

This rule is in force since **1 April 2021**.

How many digits do you need? (table)

Source: Notification No. 78/2020-Central Tax, dated 15 October 2020, and the GST Council press release on HS code and SAC.

Using **more** digits is fine. Many businesses print 6 or 8 digits even when 4 is enough. Using **fewer** digits is the mistake.

What the 4, 6 and 8 digits mean

• •**4 digits** is the heading. Example: 6109 is T-shirts, singlets and vests, knitted.
• •**6 digits** is the sub-heading. Example: 610910 is T-shirts of cotton.
• •**8 digits** is the full tariff item. Example: 6109 10 00.

You can look up any of these in our free HSN code finder. The 6109 page shows all sub-codes of T-shirts and the GST rate for each.

Which turnover counts?

The turnover of the **previous financial year**. For invoices issued in the financial year 2026-27, look at your turnover in 2025-26. If you crossed ₹5 crore last year, use 6 digits from 1 April.

HSN code in GSTR-1

Your GSTR-1 has an **HSN summary** (Table 12). Two things changed from the April 2025 tax period:

1. 1The summary is **split into two tables**: B2B supplies and B2C supplies are reported separately.
2. 2You **cannot type the HSN manually**. You must pick the code from a dropdown list on the GST portal.

So the HSN you print on invoices should be a code that exists in that dropdown. A made-up or old code will not work. Check each item in your billing software against the finder.

What if the HSN code is wrong or too short?

• •**A short code** (for example, 4 digits when you need 6) is a compliance mistake.
• •**A wrong code** can mean you charge the wrong GST rate. Then you pay the difference, with interest, and the buyer may take the wrong input tax credit.
• •A general penalty of up to ₹25,000 under Section 125 of the CGST Act can apply for breaking GST rules where no specific penalty is written.

Pick the code from the official list, and check the rate condition. For example, clothes at 5% need the price per piece under ₹2,500. See New GST rates after 22 September 2025.

How to find the right HSN code in 4 steps

1. 1Search your product on the HSN code finder, for example "shirt" or "mobile".
2. 2Open the 4-digit heading page. Read the full description.
3. 3Pick the 6-digit sub-heading that fits your product best.
4. 4Save the code in your item, so it prints on every invoice.

Examples to start with: rice (1006), mobile phones (8517), footwear (6403).

HSN vs SAC: what about services?

**HSN** is for goods. **SAC** is for services and always starts with **99**. Services use a 6-digit SAC. Example: 998314 is IT design and development services. The same turnover rule applies to SAC. Browse the list in the SAC code finder.

Common mistakes

• •Printing a 4-digit code when your turnover is above ₹5 crore.
• •Leaving the HSN field empty on B2B invoices.
• •Using one HSN for items that need different rates, such as clothes above and below ₹2,500 per piece.
• •Using an old code that no longer exists in the GST portal dropdown.
• •Forgetting to change to 6 digits after crossing ₹5 crore.

Set the HSN code once in Udyog

In Udyog, add the HSN code when you create an item. It then prints on every invoice and flows into your GSTR-1 HSN summary. You do not need to type it again.

*This post is for general information. GST rules change often, so check the latest notifications or ask your CA before you file.*

Frequently asked questions

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