Advisory on Revamped Search HSN Code Functionality
Earlier finding the corresponding
HSN codes vis a vis a common description was a bit challenging for the taxpayer.
To ameliorate this challenge and
to make the functionality user friendly, ‘Search HSN’ functionality has been
revamped by linking it with e-invoice database and Artificial Intelligence
tools in the following ways:
1. The Search HSN Code functionality has been
enhanced, where the taxpayers can search the HSN code and the applicable
Technical description through common parlance / trade description of the goods/
services as they are known in the Trade. It helps the taxpayers to search HSN
Code by providing description/ part of a description.
2. The facility is available at
both pre-login and post login. Taxpayers/users can access the same by the
following navigation:
Home>Services>User
services>Search HSN Code
3. Taxpayer can search HSN/
Description using either of the two options which are provided as radio
buttons:
(i) HSN and
(ii) Description; either of which
can be selected as per the requirement.
i) Search of description on
the basis of HSN:
a. Taxpayer can search for any
HSN Code pertaining to any goods and/or services.
b. Only numbers are allowed to be
entered in the search box if search is based on HSN.
c. On entering of HSN in search
box, five nearest possible descriptions would be shown in the auto-suggested
dropdown relating to the said HSN.
d. The taxpayers can then select
the suggestion that may be most relevant to their case.
Note:
i.
It may be noted that the drop down will be shown
only when minimum three characters are entered in the search box, and;
ii.
the maximum number of characters allowed in
search box is eight.
ii) Search of HSN
on the basis of Trade/ Commercial/ Technical Description:
a. Taxpayer can search by way of
entering both technical and/or trade descriptions of the requisite goods or
services in the search box.
b. Once taxpayers select the
‘Description’ option, they are then required to select whether they want to
search for goods or services.
c. On entering of description in
the search box, five nearest possible HSN codes with descriptions will be shown
in the auto-suggested dropdown relating to the said description.
d. The taxpayer can then select the relevant HSN and
description pair.
4.In case taxpayers are not able to find HSN of any goods
or services, then they can raise a ticket on GST Self-Service Portal (https://selfservice.gstsystem.in).
Further, taxpayers can also download the list of the entire list of HSN Codes
along with their technical descriptions in excel format by clicking on link
‘Download HSN in Excel Format’ available at bottom of page.