Gst new registration

For a Telicom Distributor If he want to take new registration under GST and he is sale SIM and recharge vouchers and net setter also . sim and netseeter is goods so it come under HSN code and recharge voucher and etopup is not goods so it come in SAC code , So my query is in which catgory registration take is in HSN CODE or in SAC CODE and what is code for this also