Hsn code under gst

CA Bijay Shrestha (Never Give up....No matter what....)   (858 Points)

03 December 2017  

Dear Experts and friends,

As per my knowledge, HSN code under GST is derived from HSN Code of Custom Tariff Act ( i.e. both are same) but under GST, maximum 4 digits are prescribed whereas in Custom 8 digits.

So If i am not getting HSN code for a particluar goods in GST, then first I see that goods in Custom HSN code and then take the GST HSN code under which that Custom HSN falls.

 

Is it correct ? Please advise.