GST Compliance – Search HSN Code

Search HSN Code on GST Portal

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, Customs Tariff Act, and GSTN updates.

✍️ Preface

HSN (Harmonized System of Nomenclature) is a global classification system for goods and services used for GST returns, invoicing, and compliance. The GST Portal provides an integrated facility to search HSN/SAC codes by code or description, enabling taxpayers to find the correct classification and applicable tax rates.

This manual consolidates the law basis, step-wise search process, downloadable directory option, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Basis for HSN/SAC Classification

2. Pre-Login & Post-Login Access

3. Step-by-Step Process

4. Search Options (Code / Description)

5. HSN Directory Download

6. System Validations & Notes

7. FAQs (with Basis)

8. Compliance Checklist (Fillable Format)

⚖️ 1. Law Basis for HSN/SAC Classification

• Section 9, CGST Act, 2017 – Levy & collection of tax.

• Customs Tariff Act, 1975 – Basis for HSN descriptions.

• Rule 46, CGST Rules, 2017 – Mandates HSN disclosure on invoices.

• GSTN Guidelines – Provide search facility on portal.

👥 2. Pre-Login & Post-Login Access

• Pre-Login: Anyone can search HSN codes without login under Services > User Services > Search HSN Code.

• Post-Login: Registered taxpayers can search using the same navigation with added features.

🛠️ 3. Step-by-Step Process

1. Go to www.gst.gov.in.

2. Pre-login: Navigate to Services > User Services > Search HSN Code.
   Post-login: Login → Follow same path.

3. On Search HSN Code page, choose one of two methods:

   • Search by Code: Enter first 3 digits of HSN/SAC code → Select goods/service → Enter Captcha → Click SEARCH.

   • Search by Description: Enter first 3 characters of name/description → Select Goods/Services tab → Enter Captcha → Click SEARCH.

4. Results displayed include:

   • Chapter Head

   • Description

   • HSN Code

   • Technical & Common Trade Descriptions

   • Related codes (4, 6, or 8 digits).

5. Click HSN hyperlink for further details.

📌 4. Search Options

• By Code: Numeric entry (minimum 3 digits).

• By Description: Text entry (minimum 3 characters).

📌 5. HSN Directory Download

• On Search HSN Code page, click Download HSN Directory in Excel Format.

• File includes complete HSN/SAC list with descriptions.

📌 6. System Validations & Notes

• Minimum 3 characters (code/description) required for search.

• If valid HSN not found, taxpayers must raise ticket on GST portal.

• Results are AI-driven, based on e-invoice database usage.

• Trade descriptions shown are for facilitation only and not legally binding.

❓ 7. FAQs (with Basis)

Q1. How can I search HSN Codes?
By Code (min 3 digits) or Description (min 3 chars), in pre-login or post-login mode. (FAQ 1)

Q2. Can I download full HSN directory?
Yes, Excel format available under Search HSN page. (FAQ 2)

Q3. What details appear in results?
Chapter Head, HSN Code, Description, Technical/Trade descriptions, related HSNs. (Manual)

Q4. Are HSN results legally binding?
No, results are facilitation-based; Customs Tariff Act governs. (Manual Disclaimer)

✅ 8. Compliance Checklist (Fillable Format)