Central Tax Notifications

CGST Notification 12/2017

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


Aggregate Turnover in the preceding Financial Year


Number of Digits of Harmonised System of Nomenclature Code (HSN Code)


1.Up to rupees five crores4
2.more than rupees five crores6

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-



Chemical name


HSN Code


1Mixture 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
2Dimethyl propylphosphonate29313200
3(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate29313600
4Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate29313700
52,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide29313500
6Dimethyl methylphosphonate29313100
7Diethyl ethylphosphonate29313300
8Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1)29313800
9Sodium 3-(trihydroxysilyl) propyl methylphosphonate29313400
102,2-Diphenyl-2-hydroxyacetic acid29181700
112-(N,N-Diisopropylamino)ethylchloride hydrochloride29211400
122-(N,N-Dimethylamino)ethylchloride hydrochloride29211200
132-(N,N-Diethylamino)ethylchloride hydrochloride29211300
152-(N,N-Diethylamino )ethanethiol29306000
18Product from the reaction of Methylphosphonic acid and l,3,5- Triazine-2,4,6- triamineAs applicable
20R-(- )-3-Quinuclidinol29333930
213,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide29313900
22Propylphosphonic dichloride29313900
23Methylphosphonic dichloride29313900
24Diphenyl methylphosphonate29313900
25O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate29313900
26Methylphosphonic acid29313900
27Product from the reaction of methylphosphonic acid and 1,2- ethanediamineAs applicable
28Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP)38249900
29Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560)38249900
30Bis (polyoxyethylene) methylphosphonate39072090
31Poly(1,3-phenylene methyl phosphonate)39119090
32Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide38249900
33Carbonyl dichloride28121100
34Cyanogen chloride28531000
35Hydrogen cyanide28111200
37Phosphorus oxychloride28121200
38Phosphorus trichloride28121300
39Phosphorus pentachloride28121400
40Trimethyl phosphite29202300
41Triethyl phosphite29202400
42Dimethyl phosphite29202100
43Diethyl phosphite29202200
44Sulfur monochloride28121500
45Sulfur dichloride28121600
46Thionyl chloride28121700

(2) This notification shall come into force from the 1st day of July, 2017.