Hsn code in GST
This query is : Resolved
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
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.
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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.
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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.
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