HSN and SAC under GST
According to Notification No. 78/2020 – Central Tax, dated October 15, 2020 Taxpayers must declare prescribed digits of the Harmonised System of Nomenclature (HSN) / Service Accounting Code (SAC) Code on raising tax invoices beginning April 1, 2021
• Revenue up to 5 crores – four digits
• Turnover of more than 5 crores – six digits
• The government has reserved the right to notify up to 8 digits; however, HSN codes with 8 digits are only required for export and import of products.
Example: Valid HSN codes, both 6-digits and 8-digits, can be specified in the tariff where HSN 6 digits are needed to be registered on invoices. Similarly, valid HSN codes as available in tariff, at 4-digit, 6-digit, and 8-digit, can be listed where HSN at 4-digits is defined. The basic description, unit, and GST rate, as well as the 4/6 digit HSN Codes that are not included in the tariff, are not allowed to be listed.
NOTE: if the HSN of any Goods/Service is otherwise valid but not accepted on GST Portal / e-invoice Portal / e-way Bill portal, please raise a ticket on GST Self-Service: https://selfservice.gstsystem.in/ >File a Problem Report In the box labelled "Type of Issue/Concern," type "HSN" > Choose an appropriate sub-category, such as ‘e-Invoice – IRP – HSN Code linked'
How do I find my hsn code in GST portal?
Login portal: https://www.gst.gov.in/
Services>User services>Search HSN Code
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