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.
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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.
GST Portal SAC Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
4 Digit SAC Code Classification
6 Digit SAC Code Classificationa
| HSN/SAC Code | HSN/SAC Code Title | GST Rate |
|---|---|---|
| 998313 | Information technology (IT) consulting and support services | 18% |
| 998314 | Information technology (IT) design and development services | 18% |
| 998315 | Hosting and information technology (IT) infrastructure provisioning services | 18% |
| 998431 | On-line text based information such as online books, newspapers, periodicals, directories etc. | 18% |
| 998432 | On-line audio content | 18% |
| 998433 | On-line video content | 18% |
| 998434 | Software downloads | 18% |
| 998439 | Other on-line contents n.e.c. | 18% |
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* GST rates may vary based on the latest GST notifications
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.
