HSN summary needed for service?

[Shan S]

Is it necessary to fill the HSN summary table for service providers in GSTR-1 as well? if turnover is less than 5 crores?

AI Summary

HSN Code Disclosure Mandatory for Service Providers with Varying Requirements Based on Business Turnover and Transaction Type Service providers are required to disclose HSN codes in GSTR-1, with the number of digits varying based on turnover. For businesses with turnover below Rs. 5 crores, HSN summary is not mandatory when supplying to unregistered persons. However, for export of services, HSN summary remains applicable, though tax and IGST rates may be zero.