Are HSN/SAC codes compulsory only for B2B transactions?

ss K (4 Points)

18 February 2023  
Dear experts,
I would like to know if mentioning of HSN/SAC codes in Tax invoices compulsory/mandatory for both B2B as well as B2C btransactons
And also is it compulsory to provide/report the above codes in GSTR1 for both B2B and B2C transa
ctions?