HSN requirement under GST

as per rule 8(1) at the time of registration of application HSN require by the the form (in table 18 Details of the Goods supplied by the Business and 19 Details of Services supplied by the Business) as top 5 we should provided.

we have registered under HSN 5509,5205 and 5402 at the time of registration application (which is shown under Dealing In Goods and Services) and now in 2020-2021 also we start manufacturing goods belonging to HSN 5408. We applied for a refund under inverted structure for 2020 2021. department issue of SCN on rejection of whole amount of refund on the basis that as you are not registered under HSN 5408 you are not eligible to claim a refund and reject the refund order.

all documents like invoice, e waybill, delivery challan and gstr 1 return and all other documents prescribe the HSN 5408 without fail.(annual turnover not exceed 1.5 cr during any financial year).

view of department correct or not.

as per my view at the time of filling registration application we only provide informative purpose all such HSN. is there any provision for the same in act ?

Great question, Bhavik! Here's the clarity on HSN codes and their relation to GST registration and refund claims:

1. HSN codes at registration (Rule 8(1))

When you apply for GST registration, you need to provide details of your principal goods or services (Table 18 & 19).
You must declare the top 5 HSN codes of goods you deal in at that point of time.
However, the law does not restrict you from supplying goods/services outside those initially declared HSN codes after registration.
You can supply goods/services under other HSN codes later on.

2. Registration under specific HSN codes

GST registration is not restricted to only the initially declared HSN codes.
The HSN codes declared during registration are for statistical and classification purposes only.
There is no provision in the GST Act or Rules that restricts the supplies or denies refund claims just because a particular HSN code was not declared in the registration application.

3. Refund claim and HSN code

Refund claims should be allowed on all valid supplies made under GST, irrespective of the HSN codes declared at registration.
As long as the goods are taxable, and other refund conditions are satisfied (like inverted duty structure, etc.), the refund should not be denied merely because of HSN mismatch in the registration application.
Your invoices, e-way bills, GSTR-1 with proper HSN codes validate the supplies made.

4. Turnover and HSN declaration

For taxpayers with turnover up to ₹1.5 crores, HSN declaration in returns is not mandatory (except for certain states or turnover slabs).
But this doesn’t affect refund eligibility.

5. Department's stand & your view

The department's rejection on grounds of "not registered under HSN 5408" is not supported by the GST Act or rules.
Your understanding is correct — the HSN codes given at registration are informative, and you are not restricted to only those.

Conclusion:

You can supply and claim refund on goods under HSN 5408 even if it was not declared at registration.
The SCN rejecting your refund purely on HSN mismatch is incorrect.
You may consider filing a representation or appeal against the SCN citing the above points.