The Goods and Service Tax Networks (GSTN) has issued the advisory on revamped Search HSN Code Functionality.
The Search HSN functionality was earlier given as a measure of facilitation to the taxpayer to search the Technical Description of any particular HSN code of any goods and/or service used in the Trade, vis-a-vis HSN description in the Customs Tariff Act, 1975. However, there are many instances of goods and services where descriptions commonly used in Trade in common parlance i.e. Trade description differ from the Technical descriptions otherwise provided in the HSN descriptions of the Customs Tariff Act, 1975 and the abovesaid functionality. Thus finding the corresponding HSN codes vis a vis a common description was a bit challenging for the taxpayer.
The 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.
The Search of description on the basis of HSN Taxpayer can search for any HSN Code pertaining to any goods and/or services; Only numbers are allowed to be entered in the search box if search is based on HSN; On entering of HSN in search box, five nearest possible descriptions would be shown in
the auto-suggest dropdown relating to the said HSN; The taxpayers can then select the suggestion that may be most relevant to their case.
It is noteworthy that the drop down will be shown only when a minimum of three characters are entered in the search box, and; the maximum number of characters allowed in the search box is eight.
In the search results, the taxpayer will be able to view the top three most commonly used trade descriptions of the said goods or services in the database along with their respective technical descriptions.
Taxpayers can also view other HSN Codes related to the search. For instance, in case a 4-digit HSN code is searched, the related 6-digit and 8-digit HSN code will also be shown under “Other related HSN code(s)” in the resultant table. Similarly, in case a 6-digit HSN code is searched, the related 8-digit HSN code will also be shown. However, in case an 8-digit HSN code is searched, related HSN will not be shown in the table as 8-digit code in itself is the most accurate. The related HSN Codes displayed in the resultant table are hyperlinked and taxpayers can click on the same to view further details of the said HSN.
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 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.
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