Arrival of HSN

[NAUSHERAWAN SM]

Let me know how we can arrive of HSN code. We are manufacturing Motor Vehicle Parts, Excavator Parts, Parts and spares of engine, Forgings, Castiangs.

[Ganeshan Kalyani]

For the purpose of GST enrolment, the HSN code of Central Excise is to be referred. However, under GST the same is not yet finalised.

[YAGAY andSUN]

For classifying any goods under Central Excise Laws, you need to refer following, namely:

• General Rules of Interpretation
• Central Excise Tariff Heading First Schedule, Second Schedule and Third Schedules etc.
• Going through the relevant Judgements.
• Industry Practice
• Products/Goods known in Common Parlance.

[KASTURI SETHI]

I support the views of both experts.

[Ganeshan Kalyani]

For provisional enrolment under GST, the CBEC has given the present HSN code under Central Excise is given in GSTN.

AI Summary

HSN classification: use Central Excise HSN codes provisionally for GST enrolment, applying tariff rules and industry practice. HSN classification for GST enrolment should provisionally rely on existing Central Excise HSN codes as published in GSTN, while substantive classification must apply the General Rules of Interpretation, the Central Excise Tariff schedules, relevant judicial decisions, industry practice, and common parlance descriptions of the goods.