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?

[Sadanand Bulbule]

Notification No.78/2020 – Central Tax New Delhi, the 15th October, 2020

HSN codes in Table 12 of GSTR-1 & 1A is being implemented since February 2025 subject to the terms of above notification.

[Shilpi Jain]

HSN is required to be disclosed. Only that the number of digits to disclose for HSN varies based on turnover limit. 4 digits/6 digits.

[KASTURI SETHI]

   As per Notification No.78/20-CT, if turnover in the previous financial year is below Rs. 5 crores, HSN summary for outward supply is not required to filled in.

[Shan S]

if it has been filled for export of service both the tax rate and igst will be 0 ?

[KASTURI SETHI]

The issue involved is not of rate of tax but  of aggregate turnover during the preceding financial year for mentioning HSN summary for outward supplies.

[KASTURI SETHI]

Rectification to my reply  at serial no.3 above. 

HSN summary  for outward supply is mandatory. It is not mandatory if supply is made to unregistered person by a registered person having turnover up to Rs.5 crores.

Thus my reply stands corrected.

[KASTURI SETHI]

Inconvenience caused is regretted.

AI Summary

HSN summary requirement: service providers must disclose HSN details in GSTR 1, with digit rules and limited exemptions for smaller turnovers. The document explains the HSN summary requirement in Table 12 of GSTR 1: HSN codes must be disclosed for services, with the number of digits to report varying by turnover band and subject to the notification implemented in early 2025. The obligation to fill the HSN summary for outward supplies depends on the registered person's aggregate turnover in the preceding financial year; an exception applies to supplies made to unregistered persons by registered persons below the turnover threshold. Clarification was also made that the discussion concerns reporting obligations, not tax rate determination for exports of services.