GSTN issues Advisory on Restored Search HSN Code Functionality

GSTN issues Advisory on Restored Search HSN Code Functionality

The Goods and Service Tax Networks (GSTN) have released an advisory on the revamped search functionality for HSN codes.

Search HSN functionality was earlier provided as a measure to facilitate the taxpayer's access to the Technical Description of any particular HSN code of any goods used in trade, based on the HSN description in the Customs Tariff Act, 1975. As a result, a large number of goods and services are described in common parlance for trade purposes. However, they are not the same as the technical descriptions provided in the HSN descriptions of the Customs Tariff Act, 1975 and the above-referenced functionality. Hence finding the corresponding HSN codes compared to a common description was a bit thought-provoking for the taxpayer.

Taxpayers can search HSN/Description by selecting either of the two choices provided as radio buttons: (i) HSN or (ii) Description; either of which can be selected as needed.

Based on HSN, in the search of description, the taxpayer may enter any HSN Code pertaining to any goods and/or services; Only numbers are permitted to be entered in the search box if the search is based on HSN; Upon entering the HSN in the search box, five closest possible descriptions would be displayed in the auto-suggest dropdown relating to the said HSN; The taxpayer may then select the suggestion that most closely matches their request. The drop-down box will only appear when at least three characters are entered in the search box, and eight characters is the maximum allowed.

As a result of the search, the taxpayer can see the top three most commonly used trade descriptions of the respective goods or services in the database along with their technical descriptions.

The taxpayer can also view other HSN codes related to the search. Under "Other related HSN code(s)" in the resultant table, in the case of a 4-digit HSN code, the 6-digit and 8-digit HSN codes will also be displayed. In the same way, if a 6-digit HSN code is searched, the corresponding 8-digit HSN code will also be displayed. In the case of searching an 8-digit HSN code, related HSN will not be displayed as the 8-digit code is the most accurate. Taxpayers can click on the hyperlinked HSN codes displayed in the resultant table to view further details about the said HSN.

If a taxpayer is unable to locate HSN of any goods or services, then he or she can raise a ticket via GST Self-Service Portal (https://selfservice.gstsystem.in). Furthermore, taxpayers can also download the complete list of HSN Codes along with their technical descriptions in Excel format by clicking on the link 'Download HSN in Excel Format' at the bottom of the page.