Hsn code in GST
This query is : Resolved
Quick Summary
binu sukumaran
(Querist)
04 June 2025
Sir.
I heard about there is change in HSN code update in GST portal. B2B& B2C Separate update. During May25 we have also export sales.
Let's me know how update that exportsales in HSN area of portal.
With regards
Binu
I heard about there is change in HSN code update in GST portal. B2B& B2C Separate update. During May25 we have also export sales.
Let's me know how update that exportsales in HSN area of portal.
With regards
Binu
Ram Avtar Singh
(Expert)
06 June 2025
Explanation: Why Export Sales Go Under "B2B" in Table 12
As per the GSTN schema, “B2B” in Table 12 includes:
All taxable outward supplies where HSN reporting is mandatory, excluding B2C (domestic retail).
That includes:
Supplies to registered persons (normal B2B)
Exports with or without payment of tax
SEZ supplies
Even though the export buyer does not have a GSTIN, the sale is still treated as a “zero-rated outward taxable supply” under Section 16 of IGST Act, and therefore not B2C.
As per the GSTN schema, “B2B” in Table 12 includes:
All taxable outward supplies where HSN reporting is mandatory, excluding B2C (domestic retail).
That includes:
Supplies to registered persons (normal B2B)
Exports with or without payment of tax
SEZ supplies
Even though the export buyer does not have a GSTIN, the sale is still treated as a “zero-rated outward taxable supply” under Section 16 of IGST Act, and therefore not B2C.
Message likes :
1 times
Ram Avtar Singh
(Expert)
06 June 2025
export customers do not have GSTINs, so at first glance, exports don’t appear to fit under “B2B” (business-to-business) in the usual sense.
But in GSTR-1 Table 12 (HSN Summary), classification is not based on whether the recipient has a GSTIN, but rather on the nature of the supply as per GST reporting logic.
But in GSTR-1 Table 12 (HSN Summary), classification is not based on whether the recipient has a GSTIN, but rather on the nature of the supply as per GST reporting logic.
Message likes :
1 times
Ram Avtar Singh
(Expert)
06 June 2025
How to Report Export Sales in HSN Table (as per May 2025 Update):
Even though the portal doesn’t show an “Exports” tab in Table 12, you should:
➤ Include export HSN data under B2B
This is because exports are treated as zero-rated B2B supplies under GST for the purpose of HSN summary.
Even though the portal doesn’t show an “Exports” tab in Table 12, you should:
➤ Include export HSN data under B2B
This is because exports are treated as zero-rated B2B supplies under GST for the purpose of HSN summary.
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation Chart Companies Act
- EPF ECR NEW FILE SEP 17TH 2026
- Capital Gail Exemption Certificate
- Import of Software Service.
- SECTION 393(3) TAX ON CASH WITHDRAWAL
- TDS on Fixed Assets purchased
- GST on Renting godown to KFCSC for Storage of Raagi
- Oct 2025 Invoices
- Utilisation Fy 25-26 TDS challans in Fy 26-27 TDS Return
- Clarification Requested: Gift → NRO → NRE → Overseas Transfer - USA/CANDA (FEMA & Tax Compliance)
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
