HSN Code for E-commerce Marketplace?

This discussion clarifies whether an e-commerce marketplace requires an HSN code. As the marketplace facilitates transactions between buyers and sellers rather than selling its own goods, it's considered a service provider. Therefore, an SAC (Services Accounting Code) is applicable, not an HSN (Harmonized System of Nomenclature) code. The marketplace needs to show the relevant SAC code on invoices issued to sellers for the commission charged.