TaxTMI 
TaxTMI 
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?
HSN CODE OF PLANTAION IN FOREST FOR TREES
21 Jan 2023 
1 Reply 
1397 Views Asked by
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. (AI Summary)
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. (AI Summary)
