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The goods are released only after the fine has been paid and certain documents submitted Rejection of input credit tax (ITC) claim under the Goods and Services Tax (GST) Shipping delays and the effects of that on your business Additional expenses (demurrage/detention/storage charges, etc) as a result of the delay HS Code under GST New rule As of April 1, the Indian government has made it mandatory for Goods and Services Tax (GST) taxpayers with a turnover of Rs 5 crore or more to include the international six-digit HS code in invoices they issue for the sale of taxable goods and services