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

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 1st December, 2020

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, 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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