UQC i.e. Unit Quantity Code under GST 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 Unit Quantity Code (UQC) used under GST?
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 under GST must be declared in the HSN Summary.
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.
List of UQC (Unit Quantity Code) under GST
| Quantity | UQC |
| Bags | BAG |
| Bale | BAL |
| Bundles | BDL |
| Buckles | BKL |
| Billions of Units | BOU |
| Box | BOX |
| Bottles | BTL |
| Bunches | BUN |
| Cans | CAN |
| Cubic Meter | CBM |
| Cubic Centimeter | CCM |
| Centimeter | CMS |
| Cartons | CTN |
| Dozen | DOZ |
| Drum | DRM |
| Great Gross | GGR |
| Grams | GMS |
| Gross | GRS |
| Gross Yards | GYD |
| Kilograms | KGS |
| Kiloliter | KLR |
| Kilometre | KME |
| Millilitre | MLT |
| Meters | MTR |
| Numbers | NOS |
| Packs | PAC |
| Pieces | PCS |
| Pairs | PRS |
| Quintal | QTL |
| Rolls | ROL |
| Sets | SET |
| Square Feet | SQF |
| Square Meters | SQM |
| Square Yards | SQY |
| Tablets | TBS |
| Ten Gross | TGM |
| Thousands | THD |
| Tonnes | TON |
| Tubes | TUB |
| US Gallons | UGS |
| Units | UNT |
| Yards | YDS |
| Others | OTH |
FAQs
Invalid UQC Code means that the Unit Quantity Code entered is incorrect. Thus, taxpayer should always select the correct code from the list of Unit Quantity Codes under GST defined by the GST Department. GST Portal does not accept codes other than UQC.
SQC i.e. Standard Unit Quantity Code is the unique code used to identify each good under Customs Act. While SQC is the defined list of codes under Customs GST, UQC is the defined list of codes under GST. For GST Compliances, taxpayer should use UQC from the list defined by the GST Department only.
Hey @HarshitShah
Goods/sectors that are out of the GST ambit include alcohol and specified petroleum products like petroleum crude, high-speed diesel, motor spirit, aviation turbine fuel and natural gas. Alcohol for human consumption continues to attract state excise duty and VAT. Tobacco and tobacco-based products attract both excise duty and GST. Taxes such as stamp duty, toll tax, road tax, electricity duty etc. are not part of GST.
Hope this helps!
Hey @HarishMehta
Customs duty and cess as applicable along with IGST+ GST compensation cess. IGST and GST compensation cess shall be paid after adding all customs duty and customs cess to the value of imports.
Hope this helps!