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HSN Code

Harmonized System of Nomenclature. A 4 to 8 digit classification code used globally and in India to categorize goods for GST rates.

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SAC Code

Services Accounting Code. A 6-digit classification code used in India to categorize services for GST computation.

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LUT (Letter of Undertaking)

A document filed online on the GST portal enabling exporters of goods and services to make zero-rated transactions without paying IGST upfront.

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AIS (Annual Information Statement)

A comprehensive summary of a taxpayer’s financial transactions (salary, interest, dividends, mutual funds, TDS, foreign remittances) compiled by the Income Tax Department.

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