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 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.