Arrival of HSN, Goods and Services Tax - GST

[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.

Posts / Replies

[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 AND SUN]

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.