In table V_T77WWW_GATSR, for these subtypes HRAC, IOS, IFOS column Is Active check box is unchecked in standard.
You have to check this check box for these subtypes in this table V_T77WWW_GATSR. Then it will show in IT declarations application.
-> Go to SM30
-> specify table V_T77WWW_GATSR
-> Click on Maintain Specify values as below.
Once you make check box as active then it will show the HRA in application drop down list.