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In this video we will understand about the HSN codes and SAC. HSN stands for harmonized system of nomenclature. & SAC stands for Service Accounting Codes.
HSN contains 21 sections 99 chapters 1244 headings & 5224 sub headings & almost 98% of goods across the world covered under HSN. Sections of HSN mentioned here below:-
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Section I (Chapters 1 to 5) covers live animals and animal products
Section II (Chapters 6 to 14) covers vegetable products
Section III (Chapter 15) covers animal or vegetable fats and oils
Section IV (Chapters 16 to 24) covers beverages, spirits, vinegar, and tobacco
Section V (Chapters 25 to 27) covers mineral products
Section VI (Chapters 28 to 38) covers chemical and para-chemical products
Section VII (Chapters 39 to 40) covers plastics and rubber, and articles thereof
Section VIII (Chapters 41 to 43) covers certain animal hides and skins
Section IX (Chapters 44 to 46) covers wood, cork, manufactures of straw, and articles thereof
Section X (Chapters 47 to 49) covers pulp of wood, paper, paperboard, and printed products
Section XI (Chapters 50 to 63) covers textiles and textile articles
Section XII (Chapters 64 to 67) covers footwear, headgear, umbrellas, walking sticks, prepared feathers, artificial flowers, and articles of human hair
Section XIII (Chapters 68 to 70) covers articles made of minerals, stone, plaster, cement, etc., and ceramic and glass products
Section XIV (Chapter 71) covers precious metals and stones
Section XV (Chapters 72 to 83) covers base metals and articles thereof (Note: Chapter 77 is reserve for future use)
Section XVI (Chapters 84 to 85) covers machinery and mechanical appliances, electrical equipment, sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Section XVII (Chapters 86 to 89) covers vehicles, aircraft, vessels, and associated transport equipment
Section XVIII (Chapters 90 to 92) covers optical, photographic, cinematographic, and musical apparatus and equipment; measuring, medical, surgical, and other instruments; and clocks and watches
Section XIX (Chapter 93) covers arms and ammunitions
Section XX (Chapters 94 to 96) covers miscellaneous manufactured articles
Section XXI (Chapters 97 to 99) covers arts, collector’s pieces, and antiques (Note: Chapter 99 is reserved for national use)
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