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December 31, 2021

New HSN Codes will be implemented w.e.f. 1st January 2022

by CA Shivam Jaiswal in GST

New HSN Codes will be implemented w.e.f. 1st January 2022

New Harmonized System (HS) Nomenclature (HS 2022) shall come into force w.e.f. 01.01.2022

Significant changes in the HS with a total of 351 amendments at 6 digit level, 347 CTH deleted and 527 CTH newly added covering a wide range of goods moving across Borders

Corresponding changes made in First Schedule of Customs Tariff Act, 1975 to align it with HS 2022

Guidance Document for co-relation of Customs Tariff between 2021 and 2022 can be accessed online on CBIC Website – www.cbic.gov.in – Customs – Manual

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