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A registered person mentions eight digits of HSN codes in a tax invoice for specified chemical supplies. The Central Board of Indirect Taxes and Customs amends Notification No. 12/2017 – Central Tax to add this requirement. The rule applies to specific chemical substances listed in the table within the notification.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 90/2020 – Central Tax
New Delhi, the $1^{\text{st}}$ December, 2020
G.S.R.....(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, 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:–
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. (1) | Chemical name (2) | HSN Code (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 1,3,5- 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]
(Pramod Kumar) Director, Government of India
Note: The principal notification number 12/2017 – Central Tax, 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 and last amended vide notification No. 78/2020-Central Tax, dated the $15^{\text{th}}$ October, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 638(E), dated the $15^{\text{th}}$ October, 2020.
