The Central Board of Indirect Taxes (CBIC) issued Notification No. 12/2017-Central Tax dated June 28, 2017, to show specified digits of Harmonised System of Nomenclature (HSN)/ Service Accounting Code (SAC) Code on raising of tax invoices for supply of goods or services as under:
| S. No. | Aggregate Turnover in the preceding Financial Year | Number of Digits of HSN Code |
| 1. | Upto INR 1.50 crore | Nil |
| 2. | More than INR 1.50 crore and upto INR 5 crores | 2 |
| 3. | More than INR 5 crores | 4 |
Subsequently, the above notification was amended vide Notification No. 78/2020 – Central Tax, dated October 15, 2020 to mandate 4/6- digit HSN/SAC Code on supply of goods or services on the tax invoices w.e.f. April 1, 2021:
| S. No. | Aggregate Turnover in the preceding Financial Year | Number of Digits of HSN Code |
| 1. | Upto INR 5 crores | 4 |
| 2. | More than INR 5 crores | 6 |
Further, a proviso was inserted to provide that 4- digits of HSN Code is optional in respect of supplies made to unregistered persons i.e., B2C supplies for a registered person having aggregate turnover upto INR 5 crores in the previous financial year.
Thereafter, Notification No. 12/2017-Central Tax dated June 28, 2017 was again amended vide Notification No. 90/2020 – Central Tax, dated December 01, 2020 to provide for class of supply- ‘Chemicals’ whose HSN Code are required to be mentioned at 8-digit on the tax invoices.
Further, it is to be noted that the above changes of mentioning 4/6 Digit HSN/ SAC code, as applicable, are also required to be captured in Table 12 of Form GSTR-1 (i.e., details of outward supplies of goods or services) and therefore, corresponding changes are made in the same.
Furthermore, it is very important to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1 as penalty of INR 50,000/- (INR 25,000/- each for CGST and SGST) can be levied for non-mentioning or mentioning wrong HSN/ SAC Code under Section 125 of the Central Goods and Services Tax Act, 2017 (i.e., General penalty).
However, it is to be noted that there are many disputes w.r.t. classification of the various goods and services like sanitizers, railway parts, fryums etc. Further, the disputes are also going on as to whether classification as per Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017 (“Goods Rate Notification”) should be in line with explanation (iii) and (iv) of said notification vide which it is provided that “Tariff item”, “sub-heading” “heading” and “Chapter” in the Goods Rate Notification shall mean tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (“CTA”) and that rules for the interpretation of the First Schedule to the CTA including the Section and Chapter Notes and the General Explanatory Notes would be apply to the interpretation of the Goods Rate Notification which provides only 1,208 goods approx. as against more than 12,000 products under First Schedule of the CTA.
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Pls. provide 6 digit SAC code for Printing Industries (Physical Inputs goods owned by others)
hsn code 998860 what problan e-way bill not genrated
PETROL PUMP SALE 4 CR PREVIOUS FINACIALYEAR . THEN HSN CODE IS MANTORY FPOR B2C TRANSACTION ????
Sir,
How to show HSN code if there are more than one item in the invoice, where in different HSNs items billed in the same invoice, Our TO is below 1.5 crore
Plz. provide 6 digit HSN code for GTA Services. Kindly note that Service Provider is not charging GST in their Invoice & applicable GST has been paid by Service Receiver itself. You are requested to provide answer ASAP.
Sir
If a registered person only tax free goods supplied. in that case hsn code mandatory mention in gstr 1 table no 12 or not
HSN CODE REQUIRE 4 DIGIT TO 6 DIGIT LIST
Is SAC code 6 digits is mandatory for all firms?
By Mistake if in some invoices 4 digit
HSN Code is mentioned instead of 6 / 8 Digit , than what can we do , will it cause problem in future
I want 4 digit SAC code for ebook digital publishing please suggest me
For turnover less than 1.5 corore,is it compulsory to mention Jan code details in gstr 1
Dear Sir
Where to get 6Digit HSN Code , in the GST website showing only Digit only
Please let me know how to know correct hsn/ sac and their corresponding gst rate
Tax guru has emerged as an institution and a platform wherefrom no consultant can afford to remain away.
what are HSN Code of 6 Digit For Footwear Less then Rs 1000/-
Earlier it was 64. For footwear value Less then Rs. 1000/-
good morning
sir ji what are HSN Code of 6 Digit For Footwear Less then Rs 1000/-
Earlier it was 64. For footwear value Less then Rs. 1000/-