HSN Code in Delivery Challan under GST : upto how many digits ?

By | May 19, 2018
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(Last Updated On: May 22, 2018)

HSN Code in Delivery Challan upto how many digits ?

Video Tutorial on HSN Code in Delivery Challan under GST

For mentioning HSN code in Delivery Challan , we have to refer Rule 55 of CGST Rules 2017

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As per Rule 55 of CGST Rules 2017

Transportation of goods without issue of invoice

55. (1) For the purposes of-

(a)supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b)transportation of goods for job work,
(c)transportation of goods for reasons other than by way of supply, or
(d)such other supplies as may be notified by the Board, the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:—


(iv)Harmonised System of Nomenclature code and description of goods;



Comment : Govt has issued Notification No. 12/2017-Central Tax dated 28-6-2017 and 

Notification No 5/2017 Integrated Tax dated 28-6-2017, under Rule 46 of CGST Rules 2017 for Tax Invoice  and not underRule 55 of CGST Rules . (Delivery Challan)

Thus it is not clear upto how many digit HSN code needs to be mentioned in Delivery Challan



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