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

The seller can use UQC while issuing a tax invoiceexport invoicecredit note or debit note. The GST Portal accepts the codes from the UQC List only.

You can refer to the list of Unit Quantity Codes here - List of Unit Quantity Codes in India