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HSN (Harmonized System of Nomenclature) ek international classification system hai jo goods (maal) ko classify karne ke liye use hota hai. HSN Code ka Structure (Digits) HSN code 2, 4, 6 ya 8 digits ka hota hai: Digits Meaning First 2 digits Chapter Next 2 digits Heading Next 2 digits Sub-heading Last 2 digits National level detail (India specific) Example: 1006 → Rice 100630 → Semi-milled rice Isse product ka exact nature & GST rate pata chalta hai..
Scene 2 (22s)
Goods ka correct GST rate decide hota hai Uniform classification across India GST return filing easy hoti hai Errors & disputes kam hote hain.
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SAC (Services Accounting Code) services ko classify karne ke liye use hota hai. Goods = HSN Services = SAC SAC Code ka Structure SAC hamesha 6 digits ka hota hai Pehle 2 digits = service category Common SAC Examples: Service SAC Code Accounting services 9982 Legal services 9982 Education services 9992 Transport services 9965 Advertising services 9983.
Scene 4 (50s)
Service ka GST rate identify hota hai Invoice & returns me compulsory Government ko service-wise data milta hai.
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HSN CODE(HARMONIZED SYSTEM OF NOMENCLATURE):- HSN Code ka use goods ko classify karne ke liye hota hai. Yeh code GST ke under aur bhi kai tax mein maal ke liye use kiya jata hai. HSN code usually 6 digits ka hota hai, GST mein agar business ka turnover 5 crore se jyda hai to 8 digits ka HSN code use hota hai..
Scene 6 (1m 22s)
GST Invoice me Role Invoice me HSN / SAC mention karna compulsory hai GST rate automatically apply hota hai Buyer ko clarity milti hai GST Returns (GSTR-1, GSTR-3B) HSN-wise summary report hoti hai Government analysis ke liye important Wrong Classification ke Problems: Galat GST rate apply ho sakta hai Penalty & interest lag sakta hai ITC (Input Tax Credit) reject ho sakta hai Department notice aa sakta hai.
Scene 7 (1m 44s)
GST me HSN digits turnover ke basis par decide hote hain: Annual Turnover HSN Digits Required Up to 5 crore 4 digits Above 5 crore 6 digits Export / Import 8 digits.