The CBIC vide Notification No. 90/2020–Central Tax, dated December 01, 2020, notified that it is mandatory for a registered person to mention eight number of digits of HSN Codes in a tax invoice issued by him on certain goods.
Accordingly, the CBIC amended the principal Notification No. 12/2017 – Central Tax, dated June 28, 2017, and inserted a second proviso:
“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. |
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 |
The Notification can be accessed at: https://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-90-central-tax-english-2020.pdf