HSN CODE OF PLANTAION IN FOREST FOR TREES

[KERAGODEGOPALARAO ANANTHARAO]

Dear Sir,

Entry 24 in Notification No. 11/2017-Central Tax (Rate) is holds good for 2021-22, at nil rate with HSN if we put 6 digit HSN it display as taxable.. What is correct. Can we file GSTR-9 with 4 digit HSN?

[Shilpi Jain]

Your query is not clear.

Where is it displayed as taxable when 6 digit HSN is entered?

AI Summary

HSN classification ambiguity for plantation trees may affect GST return reporting and choice of HSN in GSTR 9 filing. Issue: whether plantation/forest-grown trees fall under Entry 24 of Notification No. 11/2017 Central Tax (Rate) at nil rate when reported with a four digit HSN, given that entering a six digit HSN in the filing system reportedly shows the supply as taxable. Procedural question: whether GSTR 9 may be filed using the four digit HSN. Reply sought clarification on where the six digit HSN is displayed as taxable; no substantive resolution recorded.