Goods and Services Tax – GST Dated:- 7-1-2022 – News – 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, visvis 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. ( Note: Technical descriptions imply those descriptions which pertain to each and every HSN Code while Trade descriptions imply those descriptions which are used in common parlance by the trade/ businesses for various goods
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N: 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 e
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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 table as 8-digit code in itself is the most accurate. The related HSN Codes displayed in the resultant table are hyperlinked and taxpayer can click on the same to view further details of the said HSN. 6. 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. Note: It may be noted that i) The revamped Search HSN tool algorithm is based on Artificial Intelli
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