FAQs > Goods and Services

1. Is it mandatory to provide HSN/Service Classification Codes?

You are required to provide a minimum of just one goods or service (one HSN or Service Classification Code code).

2. I supply multiple goods and/or services but the Registration Application allows specifying the top 5 goods and top 5 services. Does this mean I can only supply 5 goods and 5 services?

No, there is no limit to the number of goods you can supply or the number of services you can provide under a single registration.

3. Do I need to take an additional registration if I want to supply more than 5 goods and/or services?

No, you need not take an additional registration if you want to supply more than 5 goods and/or services.

4. I don’t know the HSN Code for any of the products I supply. What do I do?

The Goods and Services section of the new registration application has a built-in online utility that will help you select the HSN Code. For the Goods section, simply start typing the type of product under Search HSN Chapter by Name or Code and there will be a dropdown from which you can select the relevant chapter. Once you have selected the chapter, start typing in the Search HSN Code field and select the type of product. The HSN Code of the goods will be auto populated in the application. You can repeat the same if you want to enter details for more than one goods.

5. How do I search for Service Classification Codes?

The Goods and Services section of the new registration application has a built-in online utility that will help you select the Service Classification Code code. For the Services section, simply start typing the type of service and there will be a dropdown from which you can select the relevant service. Once you have selected the service, the Service Classification Code of the service will be auto populated in the application. You can repeat the same if you want to enter details for more than one service.

6. I am entering the name of the goods/service but the system is unable to find it.

Please make sure you type slowly. If the online utility can’t find the goods/service, simply move on to the next section if you have added at least one goods/service since there are more than 17000 codes and it may be difficult for you to find the exact code on your own. If you supply only one goods, please contact a tax professional or your jurisdictional officer.

If you provide a single service, you can refer to the CBEC website here (add link) to choose the appropriate Service Classification Code since there are only 127.

7. I have opted as a composition taxpayer. Can I select any HSN in Goods and Services tab, while applying for registration?

You cannot opt for registration as a composition taxpayer, in case you are manufacturer of any goods, as given below:

1. Ice cream and other edible ice, whether or not containing cocoa (HSN 2105 00 00)

2. Pan Masala (HSN 2106 90 20)

3. All goods, i.e. Tobacco and manufactured tobacco substitutes (Chapter 24)

4. Aerated Water (HSN 2202 10 10)