AMENDMENT OF REGISTRATION IN NON CORE FIELD

[SURYAKANT MITHBAVKAR]

We are manufactures of Pharmaceutical Machinery & Equipments. While obtaining GST registration we have mentioned HSN Code as 84223000,84229090,84798200, 84193900 and 84199090 (Top 5 Commodities). Apart from top five commodities we have to deal with additional HSN Code 85221000 and 85229090. However registration system allows only top five commodities.

Can we supply the commodities having HSN Code as 85221000 and 85229090 mentioned above without registering on GST Portal .

[KASTURI SETHI]

You should amend registration application now. You must add Chapter 85 in non-core field and delete one commodity/sub-heading no. of Chapter 84.

Another way for safe measure is to select top 5 chapters instead of 5 sub-heading nos of one chapter..

After doing this amendment, if any item pertaining to any chapter not mentioned is supplied by you, there is no risk at all as the requirement of TOP Five Commodities stands fulfilled.

[KASTURI SETHI]

Once you are registered with GST department, you are registered for all goods (mentioned in per Customs Tariff Act as made applicable to GST Acts) and all services (Chapter 99) except registration for the purpose of TDS and TCS. However, top 5 commodities and top 5 Services are to be mentioned specifically.

[PAWAN KUMAR]

Dear sir,

please make an request letter along with your GSTIN Certificate copy and mention the other products which are separate from the already added on GSTIN. By the letter copy you can inform GST officer that already there are 5 goods added but some other goods are want to add in GSTIN but GST portal does not allow. make list of the products and submit as per my view.

[Ganeshan Kalyani]

I agree with the view of expert.

[Shilpi Jain]

There is no requirement of any prior intimation to the department regarding the HSN of the prodcust being dealt with.

In such a scneario, in case the new HSNs are one of the top 5, then suggest to amend registration within 15 days of becoming so. Else no amendment required i.e. if these new HSNs are not top 5, no amendment or intimation required to department.

[Ganeshan Kalyani]

I agree with the views of the experts.

AI Summary

GST HSN declaration: amend registration to add non-core chapters or update top five promptly to reflect supplies.
Amend GST registration to add additional chapter(s) in the non-core field or select top chapters rather than multiple subheadings within one chapter to satisfy the requirement of declaring top commodities; registration otherwise covers all goods and services, and if new HSNs become part of the declared top commodities an amendment should be made promptly, while additions that do not affect the top commodities require no prior intimation.