HSN & SAC Codes Every Interior Designer in India Should Know
HSN (Harmonised System of Nomenclature) covers goods. SAC (Services Accounting Code) covers services. Every line on your GST invoice needs one of these. This is a practical, copy-paste reference for interior designers and contractors — load it into your item library once.
Services (SAC)
| Service | SAC |
|---------|-----|
| Interior design services | 998391 |
| Architectural advisory and pre-design | 998321 |
| Architectural services for residential buildings | 998322 |
| Architectural services for non-residential | 998323 |
| Project management services | 998346 |
| Works contract — residential | 995411 |
| Works contract — commercial | 995412 |
| Construction services (general) | 9954 |
| Painting (services) | 995473 |
| Plumbing services | 995471 |
| Electrical installation | 995461 |
| Wood and metal joinery installation | 995466 |
| Tile and stone laying | 995474 |
| Site preparation | 9954 (sub-headings) |
Goods (HSN) — interior staples
| Item | HSN |
|------|-----|
| Plywood (BWP/BWR) | 4412 |
| Particle board, OSB | 4410 |
| MDF, HDF | 4411 |
| Veneer | 4408 |
| Laminate sheets | 4823 (some 3920) |
| Wooden furniture (general) | 9403 30 / 9403 60 |
| Office wooden furniture | 9403 30 |
| Kitchen modular furniture | 9403 40 |
| Bedroom furniture | 9403 50 |
| Mattresses | 9404 |
| Aluminium sections (windows, partitions) | 7610 |
| Glass — toughened, laminated | 7007 |
| Mirrors | 7009 |
| Tiles — ceramic floor/wall | 6907 |
| Tiles — vitrified | 6907 |
| Marble slabs | 2515 |
| Granite slabs | 2516 |
| Sanitary ware — ceramic | 6910 |
| Faucets, taps | 8481 |
| Stainless steel sink | 7324 |
| Sanitary fittings — brass | 7418 |
| Switches, sockets | 8536 |
| Wires and cables | 8544 |
| LED lamps and fittings | 9405 40 |
| Luminaires (general) | 9405 |
| Wall paint, enamel, primer | 3208 / 3209 |
| Wallpapers | 4814 |
| Curtains, drapes | 6303 |
| Cushion covers, upholstery fabric | 5407 / 5208 |
| Carpets — woven | 5702 |
| Carpets — tufted | 5703 |
| Air conditioners | 8415 |
| Ceiling fans | 8414 |
| Refrigerators | 8418 |
| Chimneys, hoods (electric) | 8414 |
How to use this list
- Build your item library once with the right code per item.
- Apply tax rates from our GST rates reference.
- Let your invoicing tool auto-fill HSN/SAC on every row.
A quick test
Pick five items from your last invoice. Do they all carry HSN or SAC? If not, your invoice is incomplete. Fix the item library today, not the invoice tomorrow.
Common code confusions
- Modular kitchen — 9403 if billed as goods; if billed as works contract with installation, use SAC 9954 / 995411.
- Curtains stitched at site — SAC if stitching is the dominant service; HSN 6303 if largely supply.
- Light fixtures installed as part of false ceiling — usually composite works contract under SAC, not HSN 9405 standalone.