SAC/HSN code for freight ,CIF cost,sample cost

[Ramakrishnan Seshadri]

Dear Experts,

Kindly request you guide or provide us the HSN/SAC codes for the

Freight incl Duties,trials,Mold CIF Cost,Sample cost,tool management cost so as to enable us to raise debit note .

Please guide us.

Thanks & Regards,

S.Ramakrishnan

[KASTURI SETHI]

HSN is meant for goods and services. Accounting services are covered under HSN 99631. Freight is not service, transportation is service. Freight is charged on account of transportation whether by road, air, sea etc. All are accounting services.Trial production,trial run, trial of machine is not service.

[Padmanathan KV]

these services will be covered by SAC 9988 as they are all related to manufacture of goods.

AI Summary

Freight as transportation service: classify freight as a service and code manufacturing support under manufacturing-services SAC.
Freight and carriage charges are to be treated as transportation services rather than goods; accounting functions should be classified under accounting service headings, while manufacturing-support activities such as mold, tool management, trial production and sample-related activities are to be coded under the manufacturing-services SAC grouping to enable debit-note issuance.