How to Extract HSN Codes from GST JSON Files

What are HSN/SAC Codes in GST?

HSN (Harmonized System of Nomenclature) codes are used for classifying goods, while SAC (Services Accounting Code) codes classify services under GST. These codes are mandatory in invoices and GST returns based on turnover thresholds.

HSN/SAC Reporting Requirements

Annual Turnover	HSN/SAC Digits Required
Up to ₹5 Crore	4 digits (optional in invoices)
₹5 Crore to ₹5000 Crore	4 digits mandatory
Above ₹5000 Crore	6 digits mandatory

Why Extract HSN Codes from GST JSON?

Extracting HSN codes from GSTR-1 and GSTR-2B JSON files helps you:

Create HSN-wise summaries for tax analysis
Verify HSN accuracy across all invoices
Prepare HSN summary for GSTR-1 filing
Analyze product-wise sales and purchases
Check GST rate consistency for each HSN
Audit compliance with HSN reporting rules
Export to Excel for custom reports

Where HSN Data Exists in GST JSON Files

GSTR-1 JSON - HSN Section

GSTR-1 files contain a dedicated HSN summary section:

"hsn": {
  "data": [
    {
      "num": 1,
      "hsn_sc": "8471",
      "desc": "Computers and peripherals",
      "uqc": "NOS",
      "qty": 100,
      "val": 590000,
      "txval": 500000,
      "iamt": 0,
      "camt": 45000,
      "samt": 45000,
      "csamt": 0
    }
  ]
}

GSTR-1 JSON - Invoice Level HSN

HSN codes also appear in individual invoices (B2B, B2CL):

"itms": [
  {
    "num": 1,
    "itm_det": {
      "hsn_sc": "8471",
      "rt": 18,
      "txval": 50000,
      ...
    }
  }
]

GSTR-2B JSON - Purchase HSN

GSTR-2B contains HSN in purchase invoices:

"itms": [
  {
    "num": 1,
    "itm_det": {
      "hsn_sc": "8471",
      "rt": 18,
      "txval": 30000,
      ...
    }
  }
]

Method 1: Use Free Online Converter (Easiest)

Our GST JSON to Excel converter automatically extracts HSN codes:

Upload your GSTR-1 or GSTR-2B JSON file
Automatic extraction of all HSN/SAC codes
Download Excel file with HSN column included
Filter and analyze HSN-wise data in Excel

The Excel output includes:

Invoice number
Date
Customer/Supplier GSTIN
HSN/SAC code
Description
Quantity and UQC
Taxable value
GST rate
Tax amounts

Extract HSN codes now →

Method 2: Manual Extraction from JSON

If you prefer manual extraction:

Open JSON file in a text editor (Notepad++, VS Code)
Search for “hsn_sc” to find all HSN occurrences
Copy values manually
Create Excel sheet and paste data

Drawback: Extremely time-consuming for files with hundreds of invoices.

Method 3: Python Script

For developers, here’s a Python script to extract HSN codes:

import json
import pandas as pd

# Load GSTR-1 JSON
with open('gstr1.json', 'r') as f:
    data = json.load(f)

hsn_list = []

# Extract from HSN summary
if 'hsn' in data and 'data' in data['hsn']:
    for hsn in data['hsn']['data']:
        hsn_list.append({
            'HSN': hsn.get('hsn_sc'),
            'Description': hsn.get('desc'),
            'UQC': hsn.get('uqc'),
            'Quantity': hsn.get('qty'),
            'Taxable Value': hsn.get('txval'),
            'Total Tax': hsn.get('iamt', 0) + hsn.get('camt', 0) + hsn.get('samt', 0)
        })

# Convert to DataFrame and Excel
df = pd.DataFrame(hsn_list)
df.to_excel('hsn_extract.xlsx', index=False)

Requirement: Python installation and pandas library.

Creating HSN-Wise Summary from JSON Data

What is HSN Summary?

HSN summary aggregates all outward supplies by HSN code, showing:

Total quantity sold per HSN
Total taxable value per HSN
Total tax collected per HSN
UQC (Unit Quantity Code)

Extracting HSN Summary from GSTR-1

GSTR-1 JSON already contains HSN summary in the hsn.data section. To extract:

Using Our Converter

Upload GSTR-1 JSON to our tool
Look for “HSN Summary” sheet in downloaded Excel
Data includes all fields from HSN section

Manual Excel Method

Extract invoice-level HSN data
Use Excel Pivot Table:
- Rows: HSN Code
- Values: Sum of Taxable Value, Sum of Tax Amount
Create summary report

HSN Code Validation and Common Issues

Invalid HSN Codes

Common HSN errors in JSON files:

❌ Wrong digit count

Found: “847” (3 digits)
Required: “8471” (4 digits minimum)

❌ Non-numeric characters

Found: “8471A”
Required: Only numbers

❌ Missing HSN

Found: Blank or null
Required: Valid HSN based on turnover

How to Fix HSN Errors

Identify errors in Excel after extraction
Correct in billing software or accounting system
Re-generate JSON from GST portal
Validate again using our converter

Analyzing HSN Data in Excel

Once you’ve extracted HSN codes to Excel, you can:

1. HSN-Wise Sales Analysis

Create pivot table:

Rows: HSN Code, Description
Values: Sum of Taxable Value, Count of Invoices
Purpose: Identify top-selling products

2. GST Rate Verification

Filter by HSN and check if GST rate is consistent:

All invoices with HSN 8471 should have same rate (18%)
Identify rate mismatches

3. Quantity Analysis

Track quantity movement:

Total units sold per HSN
Average selling price per unit
Month-over-month trends

4. Compliance Check

Ensure:

All HSN codes have minimum required digits
Descriptions match HSN classification
No duplicate or conflicting entries

HSN Codes for Different Industries

Common HSN Codes by Sector

Industry	Common HSN	Description
IT Services	998314	Software development
Hardware	8471	Computers, laptops
Textiles	5208-5212	Cotton fabrics
Electronics	8517	Mobile phones
Consulting	998313	Business consulting
Food	1905	Bakery products
Construction	9954	Construction services

SAC Codes for Services

Service Type	SAC Code	GST Rate
Legal services	998211	18%
CA services	998212	18%
IT consulting	998313	18%
Advertising	998361	18%
Freight transport	996511	5%/12%

Using HSN Extraction for GSTR-1 Filing

Step-by-Step Process

Download GSTR-1 JSON from portal (before filing)
Extract HSN data using our tool
Review HSN summary in Excel
Verify totals match invoice data
Check digit requirements based on turnover
Correct errors in billing software if found
Upload corrected data to GST portal
File GSTR-1 with accurate HSN summary

Common HSN Summary Errors in GSTR-1

❌ Mismatch between invoice HSN and summary

Invoice shows HSN 8471, summary missing or different

❌ Incorrect totals

Sum of invoice values ≠ HSN summary total value

❌ Missing HSN section

Required for taxpayers above ₹1.5 crore turnover

❌ Wrong UQC

Used “KGS” for services (should be NA or OTH)

Extracting HSN from GSTR-2B for ITC Analysis

Why Extract Purchase HSN?

Analyzing HSN in GSTR-2B helps:

Verify ITC claimed per product category
Match purchase HSN with sales HSN
Identify input-output ratio by HSN
Detect supplier HSN errors

Steps to Extract

Download GSTR-2B JSON from GST portal
Upload to our converter
Get Excel with HSN column for all purchases
Create HSN-wise ITC summary:
- Pivot by HSN
- Sum IGST, CGST, SGST

Cross-Matching HSN (GSTR-1 vs GSTR-2B)

Use Excel VLOOKUP to match:

Sales HSN (from GSTR-1)
Purchase HSN (from GSTR-2B)
Identify finished goods vs raw materials

Free vs Paid HSN Extraction Tools

Feature	Our Free Tool	Paid Software
Cost	Free forever	₹500-₹2000/month
HSN extraction	✅ Automatic	✅ Automatic
Privacy	100% local	Often uploads to server
Excel export	✅ Included	✅ Included
File size limit	50MB	Usually 10-20MB
No registration	✅ Yes	❌ Registration required

Tips for HSN Management

Maintain HSN master - Keep Excel sheet with all your HSN codes
Use consistent descriptions - Same HSN = Same description
Update regularly - HSN rates may change with GST amendments
Train billing team - Ensure correct HSN entry at invoice level
Quarterly review - Check HSN accuracy every quarter
Backup JSON files - Keep all historical JSON for reference

Frequently Asked Questions

Can I extract HSN codes from multiple JSON files at once?

Our current tool processes one file at a time. For bulk processing, convert each file individually and then merge Excel files using “Consolidate” feature.

What if HSN section is missing in GSTR-1 JSON?

This may happen if:

Return not yet filed
Turnover below threshold (₹1.5 crore)
No outward supplies in that period

You can still extract HSN from individual invoice items.

How do I handle 6-digit vs 4-digit HSN?

If your turnover is below ₹5000 crore, you can use 4 digits. Our converter displays whatever is in the JSON. You can truncate in Excel using formula: =LEFT(A2,4)

Can I add HSN codes if missing in JSON?

You cannot modify JSON. If HSN is missing, update your billing software and regenerate invoices, then download fresh JSON from portal.

Does the tool extract SAC codes too?

Yes! SAC codes for services are extracted the same way as HSN codes. They appear in the same column.

Conclusion

Extracting HSN codes from GST JSON files is essential for:

✅ Accurate GSTR-1 filing with HSN summary
✅ Product-wise sales and purchase analysis
✅ ITC reconciliation by HSN category
✅ Compliance with GST HSN reporting rules
✅ Better tax planning and forecasting

Easiest Method: Use our free GST JSON to Excel converter to automatically extract HSN codes, create summaries, and get ready-to-use Excel files in seconds.