diff --git a/erpnext/regional/report/gstr_1/gstr_1.py b/erpnext/regional/report/gstr_1/gstr_1.py
index fd0fe26..0bdbe56 100644
--- a/erpnext/regional/report/gstr_1/gstr_1.py
+++ b/erpnext/regional/report/gstr_1/gstr_1.py
@@ -448,7 +448,7 @@
 					hsn_code = self.item_hsn_map.get(item_code)
 					tax_rate = 0
 					taxable_value = items.get(item_code)
-					for rates in hsn_wise_tax_rate.get(hsn_code):
+					for rates in hsn_wise_tax_rate.get(hsn_code, []):
 						if taxable_value > rates.get("minimum_taxable_value"):
 							tax_rate = rates.get("tax_rate")