GST Portal HSN Code: Understanding the Classification for GST Registration and Filing
Many businesses take help from service providers for GST registration, return filing, and portal related support. These are usually treated as online or IT based services. The correct GST portal HSN code is important for such service providers.
What is the HSN code for the GST registration portal?
The official government GST portal is a platform of the Government and does not raise GST invoices. But private service providers who help with GST registration and filing use service codes. Such services often fall under information technology and support service headings, such as 99831 or similar IT related service codes.
Sample HSN and GST Rate Table for GST Portal Related Services
| HSN / SAC Code | Service Name | Product / Service Description | Usual GST Rate* |
|---|---|---|---|
| 99831 | IT consulting and support | IT support, portal configuration, and related services | 18% |
| 9983 | Business support services | Back office, compliance support including GST filing | 18% |
*Rates are indicative.
How GST registration and filing portals are classified under HSN?
- Online GST filing platform that charges service fees: service code under IT or online information services
- Professional firm doing registration and monthly filing: professional, tax, or legal service codes
- Back office that only uploads data: business support services
GST implications on portal services
Service providers that assist with GST registration and filing must:
- Charge GST on their service fees at rates like 18 percent
- Use proper HSN or SAC code on invoice
- Allow clients to claim ITC if conditions are met
The government GST portal itself does not charge GST on tax paid, since it is tax, not service fee.
I am a Chartered Accountant with more than five years of experience in the accounting field. My areas of expertise include GST, income tax, and audits. I am passionate about sharing knowledge through blogs and articles, as I believe that learning is a lifelong journey. My goal is to provide valuable insights and simplify financial matters for individuals and business owners alike.
Frequently Asked Questions
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Is there a specific HSN code only for the GST portal?
No, the GST portal is a government platform. Only private services related to portal use carry HSN / SAC codes.
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What code should a GST consultant use?
A GST consultant usually uses codes for tax consultancy or business support services in the 9983 group.
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Do small accountants filing returns online also need HSN code on invoice?
Yes, every registered service provider must mention a suitable service code and charge GST if liable.
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Can clients take ITC on GST filing service charges?
Yes, if the service is used for business and all other ITC conditions are satisfied.