Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Simple meaningCodes that classify goods (HSN) and services (SAC) for GST rates.
Relevant ActCGST Rules, 2017
Section / ruleRule 46
Technical meaning
Harmonised System of Nomenclature codes for goods and Services Accounting Codes; the number of digits required on invoices depends on turnover.
Practical example
Rate notifications are linked to HSN/SAC headings.
Related terms
- GST Rate
Official reference
CGST Rules, 2017, Rule 46
Information published by ArthaKara Consulting Services is intended for general educational and informational purposes. It is based on the statutory provisions and official information referenced on the respective page as of its stated verification date. Laws, rules, notifications and regulatory interpretations may change. Readers should independently verify the applicable provisions and seek professional advice before taking action. ArthaKara is an independent professional information and consulting platform and is not a government website or government-endorsed portal.