Define the GST work
We define the question, examine product literature or service contracts and prepare a reasoned position with assumptions and limitations. Alternative interpretations and evidence gaps are identified where material.
Specify the product variant or service arrangement and the period the opinion must address. Separate the present question from any historical invoicing issue. Identify whether the business needs a position for a new launch, an existing supply or a proposed change, because the relevant facts and implementation decisions may differ.
Records needed for a useful assessment
- Product specifications and composition
- intended use
- packaging
- service agreements
- sample invoices
- current classification
- relevant prior correspondence.
Use the actual specifications and contract version, with technical explanations from the team responsible for the product or service. Record which facts are confirmed and which remain assumptions. Where several variants are sold under one brand, identify their differences instead of assuming one opinion covers them all.
A transaction detail that matters
The GST portal’s GSTR-1 manual explains how to search HSN codes by description when preparing the HSN summary. Use those results as candidates to examine against the product specifications and applicable notification conditions. Keep the classification reasoning with the records used to set up invoicing and return data.
A marketing label is not always a sufficient classification description. The technical function and supply arrangement may be more important than the name used in a brochure.
For example, a quoted price may cover equipment, installation and ongoing support while the brochure describes only the equipment. Provide the full contract, pricing arrangement and delivery responsibilities so the opinion addresses the actual supply. The example identifies facts to examine; it does not predetermine their tax treatment.
What your proposal will cover
The assignment is a defined advisory opinion. Advance rulings, departmental representation and later changes in facts require separate scope.
The written engagement confirms the GSTINs, periods, deliverables and responsibilities. Government payments and professional charges are identified separately.
The handover states the question answered, facts relied on, relevant period, reasoning and limitations. It should identify the-invoicing or master-data decisions the business must implement and the changes that would justify revisiting the opinion. Applying a conclusion to a materially different product or contract requires a fresh assessment.
References and official procedures
The rate directory is a research starting point. A written opinion must check the relevant tariff or service description, notification text, amendments, conditions and effective period; a directory entry alone is not a product-specific conclusion. The GSTR-1 manual’s HSN-summary instructions were consulted directly on 2 October 2026. The manual documents portal operation; it does not replace the legal materials for a classification opinion.
Kosha.Services · Updated 2 October 2026