HSN Code in Delivery Challan upto how many digits ?
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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