Instruction No.32/2025-Customs dated 10.11.2025
CBIC issued Instruction no. 32/2025-Customs dated 10.11.2025 regarding Syncing of ITC (HS), 2022 – Schedule 1 (Import Policy) with Finance Act 2025 (No. 07 of 2025) dated 29.03.2025
Tag: HSN
GST DAILY – 417 : GSTN Issues Advisory On Implementation Of Mandatory Mentioning Of HSN Codes In GSTR-1 & GSTR-1A
Starting January 2025, Phase-3 of HSN validation in Table 12 of GSTR-1 is here
Guidebook on Mapping of Harmonized System of Nomenclature (HSN) Codes unveiled by Union Minister of Commerce & Industry, Shri Piyush Goyal
Union Minister of Commerce and Industry, Shri Piyush Goyal, released the Guidebook on Mapping of Harmonized System of Nomenclature (HSN) Codes prepared by the Department for Promotion of Industry and Internal Trade (DPIIT) on 20th September 2025 during the event on “Celebrating 10 Years of Make in India and Discussion on Next Gen-Reforms 2.0” in New Delhi.
HSN wise summary of outward supplies
GSTN has enabled facility to report HSN separately for B2B supplies and for B2C supplies. HSN is allowed to be selected from the dropdown only. Manual entry of HSN will not be available.
Reporting of HSN codes in Table 12 and list of documents in table 13 of GSTR-1/1A
GSTN issued advisory on reporting of HSN in table 12 and list of documents in table 13 of GSTR-1/1A
GSTN-Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A
GSTN issued advisory on implementation of reporting HSN codes in GSTR-1 using dropdown facility in the portal replacing manual entry of HSN.
GSTN: Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A
Phase-III regarding Table 12 of GSTR-1 & 1A is being implemented, from return period January 2025. In this phase manual entry of HSN has been replaced by choosing correct HSN from given Drop down. Also, Table-12 has been bifurcated into two tabs namely B2B and B2C, to report these supplies separately.
New GSTN advisory: GST registered suppliers must take note of these new changes made in GSTR-1 from January 2025
GSTN has implemented multiple changes in Table 12 of GSTR-1 return starting from the January 2025 tax period. The deadline to file GSTR-1 for January 2025 tax period is February 11, 2025. This means on or before February 11, 2025 when you file GSTR-1 the specified new rules will have to be followed otherwise the return will be considered faulty. Needless to say if the supplier’s GSTR-1 is faulty then the buyer’s GSTR-2B will get populated with wrong details.
Circular No. 23/2024- Customs dated 14.11.2024
CBIC issued Circular no. 23/2024-Customs dated 14.11.2024 to provide Classification of Clear Float Glass.
Parts and Accessories of the Motor Vehicle are classified under the HSN 8708 which attract the GST of 28%
The AAAR, Andhra Pradesh in the case of M/s Saddles International Automotive & Aviation Interiors (P.) Ltd., held that motor vehicle parts or accessories to be classified under heading 8708 as they are suitable for use solely or principally with motor vehicles of Headings 8701-8705.