List of Unit Quantity Codes (UQC) under GST

Author
By Sakshi Shah on February 18, 2019

UQC i.e. Unit Quantity Code is a unique code for the measurement unit of a product. Eg: 50 Meters of cloth would be denoted by 50 MTR. The GST Portal accepts the codes from the UQC List only. Thus, you must identify the correct UQC for the goods or services supplied in your business.

When is the Unit Quantity Code (UQC) used under GST?

It is used in the following cases:

1. HSN Summary – When GSTR-1 is filed, HSN Summary must be reported with the details of goods and services supplied during the return period. The UQC must be declared in the HSN Summary.

What is GSTR-1 under GST?

2. Documents – The seller can use UQC while issuing a tax invoice, export invoice, credit note or debit note. Using the code from the UQC list would keep the records clear and consistent. However, businesses may use their own variations.

Here is a list of UQC (Unit Quantity Code)

QuantityUQC
BagsBAG
BaleBAL
BundlesBDL
BucklesBKL
Billions of UnitsBOU
BoxBOX
BottlesBTL
BunchesBUN
CansCAN
Cubic MeterCBM
Cubic CentimeterCCM
CentimeterCMS
CartonsCTN
DozenDOZ
DrumDRM
Great GrossGGR
GramsGMS
GrossGRS
Gross YardsGYD
KilogramsKGS
KiloliterKLR
KilometreKME
MillilitreMLT
MetersMTR
NumbersNOS
PacksPAC
PiecesPCS
PairsPRS
QuintalQTL
RollsROL
SetsSET
Square FeetSQF
Square MetersSQM
Square YardsSQY
TabletsTBS
Ten GrossTGM
ThousandsTHD
TonnesTON
TubesTUB
US GallonsUGS
UnitsUNT
YardsYDS
OthersOTH