HSN code required

[prakash kumar]

Dear Professional colleagues,

As you know that, item wise detail is required in invoice (like HSN code, rate per piece, quantity of per item). My question is with Freight charged on the face of invoice. Whether one need to show HSN code of freight? If yes, then which HSN code?

Similarly how to show other reimbursement(Like- out of pocket Exp) etc?

Thanks for your valuable time.

AI Summary

HSN code applicability limited to goods; freight and reimbursements need not be classified under HSN.
HSN codes under GST apply solely to classification of goods and must be shown item-wise on invoices for goods; freight and out of pocket reimbursements are not to be assigned goods HSN codes and no specific HSN for freight has been prescribed.