Providing HSN code responsibility of bidder, not tendering authority: SC

Apex court says it is the bidders' responsibility to find out the relevant HSN code

The Supreme Court has set aside an Allahabad high court judgement that had made it mandatory for the tendering authority to mention the relevant harmonised system of nomenclature (HSN) code in tenders so that bidders can know the right goods and services tax (GST) rate for quoting prices. The court said it is the bidders' responsibility to find out the relevant HSN code.

The tender relates to the supply of turbo-wheel impeller balance for which the tendering authority, Diesel Locomotive Works in Varanasi, had sought bids through Notice Inviting Tender (‘NIT’) from various vendors and provided ranks based on the