Question

Which statement accurately identifies the distinction between HSN and SAC codes under GST? 

A HSN handles import/export tracking, while SAC handles domestic compliance.
B HSN is used for classifying goods, while SAC is used for classifying services.
C HSN requires an 8-digit structure, while SAC requires a 2-digit structure.
D HSN maps to B2B business operations, while SAC maps to B2C consumer bills.
E HSN is utilized by regular taxpayers, while SAC is utilized by composition scheme filers.
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