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    <title>SAC replace by HSN CODE</title>
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    <description>SAC remains the classification mechanism for services while goods classification under GST follows the tariff structure in the First Schedule to the Customs Tariff Act based on HSN and its rules of interpretation; thus HSN has not replaced SAC. Additionally, Rule 46 of the Central Goods and Services Tax Rules and Notification No. 12/2017-CT require HSN codes on invoices as applicable, and use of published six-digit service tariff codes in place of eight-digit SAC may cause misclassification.</description>
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      <description>SAC remains the classification mechanism for services while goods classification under GST follows the tariff structure in the First Schedule to the Customs Tariff Act based on HSN and its rules of interpretation; thus HSN has not replaced SAC. Additionally, Rule 46 of the Central Goods and Services Tax Rules and Notification No. 12/2017-CT require HSN codes on invoices as applicable, and use of published six-digit service tariff codes in place of eight-digit SAC may cause misclassification.</description>
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