HSN table in GSTR 1 for service provider

This discussion addresses how service providers, particularly those in commission-based businesses like cyber cafes with aggregate turnover below 2 Lac, should fill the HSN table in GSTR 1. It clarifies that 4-digit HSN/SAC codes are required only for B2B supplies and provides the relevant SAC code (996111) for services rendered on a fee, commission, or contract basis, subject to 18% GST.