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Hsn code required for Exempted goods

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is hsn code required for Exempted goods
Replies (11)

No, not required.       

Yes it is very much required.
For exempted goods HSN code is not required

HSN code is required only for taxable goods and services and not for exempted and non gst goods such as petrol deisel.

In term of Notification 78/2020 CT , the applicability of HSN is NOT accordance to classification of Goods . It applicability is as per Aggregate Turnover of Registered Person.

Hence even if it is Exempted or Nil rated HSN is mandatory.
HSN needs to be given for exempted goods also

Oh! I didn't know!! Thanks for the info.

How do we get to know the HSN code of non-gst goods (say petrol/diesel)? Do we have to refer to customs tariff?

Yes. All HSN needs to be referred from there only

Kindly Refer the Query again " HSN code for Exempted Goods" & petrol /diesel are not cover under GST (Section 9(2) CGST Act) , it's under VAT regime.

So vat invoice is issued for petrol & diesel . Hence HSN is not required therein.
But Querist has query in regard to exempted goods not on Non GST Goods , so the reply was accordingly given.

Yes HSN Code is required for exempted goods

For exempted goods HSN code is not required because GST rate is compulsorily required in the said table & for exempted goods no question of GST rate as it is exempted & we Cannot put Zero which is for Export only



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