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
PDF Download

(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.

1

“Table
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.