HSN Performance & GST Analytics: Concentration, Tax Dynamics, and Data Integrity

By abhishek.verma75000 · April 28, 2026

A comprehensive HSN-level analysis highlights key patterns across revenue distribution, tax structure, and transaction quality.

The analysis identified 1 HSN code in your dataset that shows negative Total Value or Total Quantity, which typically indicates returns or credit notes. A bar chart has been generated showing this HSN code alongside its negative value and quantity figures for easy reference.

The analysis successfully identified the top 10 HSN codes generating the highest Total Value in B2B sales. A bar chart has been generated showing each HSN code alongside its corresponding total sales value, making it easy to compare performance across codes.

The analysis calculated the average unit value (Total Value ÷ Total Quantity) for each HSN code in the dataset. A bar chart and data table have been generated showing the results ranked from highest to lowest average unit value across all HSN codes.

The analysis compares Total Value and Total Quantity across different UQC (unit) categories. A side-by-side bar chart has been generated showing both metrics for each UQC category, making it easy to spot which unit types dominate in terms of value versus quantity. A data table is also available with the detailed breakdown per category.

The analysis produced two visualizations — a pie chart and a bar chart — showing how total revenue is distributed across the four tax rate categories: 0%, 5%, 12%, and 18%. These charts make it easy to compare the revenue contribution of each tax bracket at a glance.

The analysis identified the top HSN codes with the highest taxable values along with their applicable tax rates. A bar chart has been generated showing the top 15 HSN codes, color-coded by their tax rates, making it easy to compare both the taxable value and the rate applied to each code.

The analysis identifies which HSN codes carry the highest combined tax burden (Integrated + Central + State/UT taxes). A bar chart has been generated showing the Top 10 HSN codes ranked by their total tax amounts, giving a clear visual comparison of which product categories contribute the most in taxes.

The vast majority of sales are interstate in nature. Out of a total tax of ₹1,83,92,879, interstate sales (IGST) account for ₹1,63,98,361 (89.2%), while intrastate sales (CGST+SGST) contribute only ₹19,94,518 (10.8%). A pie chart has been generated to visually illustrate this proportion.

A bar chart has been generated showing the Taxable Value to Total Value ratio for each HSN code. The chart uses a color scale to highlight discount or exemption patterns — HSN codes closer to a ratio of 1.0 (marked by a dashed line) have little to no discount or exemption, while those with lower ratios indicate a higher portion of the value is tax-free or discounted.

Only one HSN code has a Rate of 0: HSN 25010010. It appears in a single row with a combined Total Value of 341.00 and a combined Total Quantity of 2.00. A bar chart and supporting tables have been generated to visualize this finding.

The top 5 HSN codes account for 92.99% of total revenue, contributing ₹1,24,55,2152.31 out of a total of ₹1,33,94,4694.44. This shows a highly concentrated revenue distribution where just 5 HSN codes dominate nearly all sales. A bar chart has been generated showing each of the top 5 HSN codes and their individual percentage contribution to total revenue.

The effective tax rate for each HSN code has been calculated and displayed in a bar chart. The chart shows the percentage of taxes paid relative to the taxable value for each HSN code, making it easy to compare tax burdens across different product categories.

There is virtually no relationship between tax rate and total quantity sold across HSN codes. The correlation coefficient is just 0.037, indicating an extremely weak (essentially flat) linear relationship — meaning tax rate does not meaningfully predict how much quantity is sold. Two visualizations were generated to explore this: a scatter plot showing individual HSN codes plotted by tax rate vs. total quantity, and a bar chart summarizing total quantity sold grouped by each tax rate tier.

The analysis identified 3 HSN codes that appear with more than one tax rate in the dataset. Two bar charts were generated comparing both Total Value and Taxable Value across these HSN codes, broken down by their respective tax rates. This helps you see how the same HSN code is used under different tax rate scenarios and how the transaction values differ between those rates.

Central Tax Amount and State/UT Tax Amount are always equal in this dataset — no discrepancies were found. All 46 rows have identical values for both tax columns (within ₹0.01 tolerance). A scatter plot was generated showing all data points falling perfectly along the equal line, confirming complete parity between the two tax types.

The analysis identifies which HSN codes are sold predominantly through interstate channels by comparing Integrated Tax (IGST) against total tax collected. Two charts and supporting data tables have been generated to show this breakdown clearly.

The analysis identified HSN codes with high total quantity but low value per unit, which are the classic indicators of low-margin commodities. A scatter plot was generated showing Total Quantity vs Total Value for all HSN codes — items appearing in the bottom-right area of the chart (high quantity, low value) are your low-margin commodities. A data table is also available listing the top 10 lowest value-per-unit HSN codes.

The analysis successfully identified the 10 HSN codes contributing the least total value to your business. A bar chart has been generated showing these bottom performers ranked by their total value in rupees, making it easy to spot which codes are the weakest contributors. These HSN codes are strong candidates for a discontinuation or cost-effectiveness review, especially any with very low or negative values where returns may be exceeding sales.