Title | Seeks to notify the number of HSN digits required on tax invoice |
Number | 12/2017 |
Date | 28-06-2017 |
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(1) In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs, on the recommendations of the Council, hereby notifies that a registered person having annual turnover in the preceding financial year as specified in column (2) of the Table below shall mention the digits of Harmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by him under the said rules.
Serial Number
(1) |
Aggregate Turnover in the
preceding Financial Year
(2) |
Number of Digits of Harmonised
System of Nomenclature
Code (HSN Code)
(3) |
---|---|---|
1. | Up to rupees five crores | 4 |
2. | more than rupees five crores | 6 |
Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.”
2 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 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 |
(2) This notification shall come into force from the 1st day of July, 2017.
Substituted vide Notification No.78/2020 (dated 15th October 2020). ↩
Inserted vide Notification No.90/2020 (dated 1st December 2020). ↩