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HSN - Classification

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HSN - Classification M. S. REDDY, IRSSpecial CommissionerGST -Application of HS CodeExplanationappendedtonotification1/2 017and2/2017-centraltax(rate) (iii) Tariffitem , sub-heading heading and Chapter shallmeanrespectivelyatariffitem,sub-hea ding,headingandchapterasspecifiedintheFi rstScheduletotheCustomsTariffAct,1975(51 of1975). GST -Application of HS CodeExplanationappendedtonotification1/2 017and2/2017-centraltax(rate) (iv)TherulesfortheinterpretationoftheFir stScheduletotheCustomsTariffAct,1975(51o f1975),includingtheSectionandChapterNote sandtheGeneralExplanatoryNotesoftheFirst Scheduleshall,sofarasmaybe,applytotheint erpretationofthisnotification.

Explanatory Notes •The Harmonized System is governed by "The International Convention on the Harmonized Commodity Description and Coding System“ •The official interpretation of the HS is given in the Explanatory Notes (5 volumes in English ) published by the WCO. •Indian Trade Classification -ITC (HS) of Export

  Notes, System, Harmonized, Explanatory notes, Explanatory, Harmonized system

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