Every Registered persons are required to mention 8 digit HSN code while issuing tax invoice for specified class of supply

S.No.615 [No.90/2020–Central Tax] Dated: 1st December, 2020

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

G.S.R. 747(E).-In exercise of the powers conferred by the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2017 – Central Tax, (S.No.13) dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 660(E), dated the 28th June, 2017, namely:–

In the said notification, after the first proviso, the following proviso shall be inserted, namely, –

Provided further that for class of supply as specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules –

S. No.
Chemical name
HSN Code
(1)
(2)
(3)
1
Mixture of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate (CAS RN 41203-81-0) and Bis [(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate (CAS RN42595-45-9)
38249100
2
Dimethyl propylphosphonate
29313200
3
(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate
29313600
4
Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate
29313700
5
2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide
29313500
6
Dimethyl methylphosphonate
29313100
7
Diethyl ethylphosphonate
29313300
8
Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1)
29313800
9
Sodium 3-(trihydroxysilyl) propyl methylphosphonate
29313400
10
2,2-Diphenyl-2-hydroxyacetic acid
29181700
11
2-(N,N-Diisopropylamino)ethylchloride hydrochloride
29211400
12
2-(N,N-Dimethylamino)ethylchloride hydrochloride
29211200
13
2-(N,N-Diethylamino)ethylchloride hydrochloride
29211300
14
2-(N,N-Diisopropylamino)ethanol
29221800
15
2-(N,N-Diethylamino )ethanethiol
29306000
16
Bis(2-hydroxyethyl)sulfide
29307000
17
2-(N,N-Dimethylamino)ethanethiol
29309092
18
Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine
As applicable
19
3-Quinuclidinol
29333930
20
R-(- )-3-Quinuclidinol
29333930
21
3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide
29313900
22
Propylphosphonic dichloride
29313900
23
Methylphosphonic dichloride
29313900
24
Diphenyl methylphosphonate
29313900
25
O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate
29313900
26
Methylphosphonic acid
29313900
27
Product from the reaction of methylphosphonic acid and 1,2-ethanediamine
As applicable
28
Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP)
38249900
29
Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560)
38249900
30
Bis (polyoxyethylene) methylphosphonate
39072090
31
Poly(1,3-phenylene methyl phosphonate)
39119090
32
Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide
38249900
33.
Carbonyl dichloride
28121100
34.
Cyanogen chloride
28531000
35.
Hydrogen cyanide
28111200
36.
Trichloronitromethane
29049100
37.
Phosphorus oxychloride
28121200
38.
Phosphorus trichloride
28121300
39.
Phosphorus pentachloride
28121400
40.
Trimethyl phosphite
29202300
41.
Triethyl phosphite
29202400
42.
Dimethyl phosphite
29202100
43.
Diethyl phosphite
29202200
44.
Sulfur monochloride
28121500
45.
Sulfur dichloride
28121600
46.
Thionyl chloride
28121700
47.
Ethyldiethanolamine
29221720
48.
Methyldiethanolamine
29221710
49.
Triethanolamine
29221500

[F. No. CBEC-20/06/04/2020-GST]

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