Transcription of HSN - Classification
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HSN - Classification
HSN - Classification M. S. REDDY, IRSS pecial 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. GST -Use of HSN for GoodsNotification12 (Chapternumber) 4digits(Headingnumber)GST-SAC -UNCPC for Services ServiceAccountingCode(SAC)orServiceCode Chapter99ofHSN Notification11 ClassificationunderGSTisbasedonUNCPC(Uni tedNationsCentralProductClassification)H SN HarmonizedSystem of NomenclatureNomenclatureMeans asystematicnaming,orenumeratingofallgood sfoundininternationaltradealongwithinter nationalrulesandinterpretations ClassificationMeans aprocessofarrivingataparticularheadingor subheadingofacommodityenteringtheinterna tionaltrade HSN Classification of Goods TheHarmonizedCommodityDescriptionandCodi ngSystemsgenerallyreferredtoas"Harm
Notification 12/2017-Central Tax dated 28.06.2017 Turnover in the Preceding Financial Year 1. Up to 1.5 Crore - Not required 2. 1.5 Cr to 5 Cr - two digits (Chapter number) 3. More than 5 Cr –4 digits (Heading number)
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