HSN code classification under GST: digit detail depends on taxpayer turnover and services use SAC for classification. Goods are classified under GST using HSN and services using the Services Accounting Code (SAC). Invoice obligations for goods are tiered by taxpayer turnover: small taxpayers need not mention HSN, while larger taxpayers must disclose HSN at a prescribed digit level corresponding to their turnover band.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HSN code classification under GST: digit detail depends on taxpayer turnover and services use SAC for classification.
Goods are classified under GST using HSN and services using the Services Accounting Code (SAC). Invoice obligations for goods are tiered by taxpayer turnover: small taxpayers need not mention HSN, while larger taxpayers must disclose HSN at a prescribed digit level corresponding to their turnover band.
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