Seeks to notify mandatory 8 digit HSN in the tax invoice for certain goods

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:– 

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 –


Chemical name (2) 

HSN Code (3) 

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 

Dimethyl propylphosphonate 

29313200 

(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate 

29313600 

Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 

29313700 

2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 

29313500 

Dimethyl methylphosphonate 

29313100 

Diethyl ethylphosphonate 

29313300 

Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 

29313800 

Sodium 3-(trihydroxysilyl) propyl methylphosphonate 

29313400 

2,2-Diphenyl-2-hydroxyacetic acid 

29181700 

2-(N,N-Diisopropylamino)ethylchloride hydrochloride 

29211400 

2-(N,N-Dimethylamino)ethylchloride hydrochloride 

29211200 

2-(N,N-Diethylamino)ethylchloride hydrochloride 

29211300 

2-(N,N-Diisopropylamino)ethanol 

29221800 

2-(N,N-Diethylamino )ethanethiol 

29306000 

Bis(2-hydroxyethyl)sulfide 

29307000 

2-(N,N-Dimethylamino)ethanethiol 

29309092 

Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine 

As applicable 

3-Quinuclidinol 

29333930 

R-(- )-3-Quinuclidinol 

29333930 

3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide 

29313900 

Propylphosphonic dichloride 

29313900 

Methylphosphonic dichloride 

29313900 

Diphenyl methylphosphonate 

29313900 

O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate 

29313900 

Methylphosphonic acid 

29313900 

Product from the reaction of methylphosphonic acid and 1,2-ethanediamine 

As applicable 

Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP) 

38249900 

Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 

38249900 

Bis (polyoxyethylene) methylphosphonate 

39072090 

Poly(1,3-phenylene methyl phosphonate) 

39119090 

Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide 

38249900 

Carbonyl dichloride 

28121100 

Cyanogen chloride 

28531000 

Hydrogen cyanide 

28111200 

Trichloronitromethane 

29049100 

Phosphorus oxychloride 

28121200 

Phosphorus trichloride 

28121300 

Phosphorus pentachloride 

28121400 

Trimethyl phosphite 

29202300 

Triethyl phosphite 

29202400 

Dimethyl phosphite 

29202100 

Diethyl phosphite 

29202200 

Sulfur monochloride 

28121500 

Sulfur dichloride 

28121600 

Thionyl chloride 

28121700 

Ethyldiethanolamine 

29221720 

Methyldiethanolamine 

29221710 

Triethanolamine 

29221500 

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 15th 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 15th October, 2020.

Click here to download the notification

Seeks to notify mandatory 8 digit HSN in the tax invoice for certain goods

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:– 

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 –


Chemical name (2) 

HSN Code (3) 

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 

Dimethyl propylphosphonate 

29313200 

(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate 

29313600 

Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 

29313700 

2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 

29313500 

Dimethyl methylphosphonate 

29313100 

Diethyl ethylphosphonate 

29313300 

Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 

29313800 

Sodium 3-(trihydroxysilyl) propyl methylphosphonate 

29313400 

2,2-Diphenyl-2-hydroxyacetic acid 

29181700 

2-(N,N-Diisopropylamino)ethylchloride hydrochloride 

29211400 

2-(N,N-Dimethylamino)ethylchloride hydrochloride 

29211200 

2-(N,N-Diethylamino)ethylchloride hydrochloride 

29211300 

2-(N,N-Diisopropylamino)ethanol 

29221800 

2-(N,N-Diethylamino )ethanethiol 

29306000 

Bis(2-hydroxyethyl)sulfide 

29307000 

2-(N,N-Dimethylamino)ethanethiol 

29309092 

Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine 

As applicable 

3-Quinuclidinol 

29333930 

R-(- )-3-Quinuclidinol 

29333930 

3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide 

29313900 

Propylphosphonic dichloride 

29313900 

Methylphosphonic dichloride 

29313900 

Diphenyl methylphosphonate 

29313900 

O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate 

29313900 

Methylphosphonic acid 

29313900 

Product from the reaction of methylphosphonic acid and 1,2-ethanediamine 

As applicable 

Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP) 

38249900 

Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 

38249900 

Bis (polyoxyethylene) methylphosphonate 

39072090 

Poly(1,3-phenylene methyl phosphonate) 

39119090 

Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide 

38249900 

Carbonyl dichloride 

28121100 

Cyanogen chloride 

28531000 

Hydrogen cyanide 

28111200 

Trichloronitromethane 

29049100 

Phosphorus oxychloride 

28121200 

Phosphorus trichloride 

28121300 

Phosphorus pentachloride 

28121400 

Trimethyl phosphite 

29202300 

Triethyl phosphite 

29202400 

Dimethyl phosphite 

29202100 

Diethyl phosphite 

29202200 

Sulfur monochloride 

28121500 

Sulfur dichloride 

28121600 

Thionyl chloride 

28121700 

Ethyldiethanolamine 

29221720 

Methyldiethanolamine 

29221710 

Triethanolamine 

29221500 

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 15th 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 15th October, 2020.

Click here to download the notification

Seeks to notify mandatory 8 digit HSN in the tax invoice for certain goods

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:– 

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 –


Chemical name (2) 

HSN Code (3) 

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 

Dimethyl propylphosphonate 

29313200 

(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate 

29313600 

Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 

29313700 

2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 

29313500 

Dimethyl methylphosphonate 

29313100 

Diethyl ethylphosphonate 

29313300 

Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 

29313800 

Sodium 3-(trihydroxysilyl) propyl methylphosphonate 

29313400 

2,2-Diphenyl-2-hydroxyacetic acid 

29181700 

2-(N,N-Diisopropylamino)ethylchloride hydrochloride 

29211400 

2-(N,N-Dimethylamino)ethylchloride hydrochloride 

29211200 

2-(N,N-Diethylamino)ethylchloride hydrochloride 

29211300 

2-(N,N-Diisopropylamino)ethanol 

29221800 

2-(N,N-Diethylamino )ethanethiol 

29306000 

Bis(2-hydroxyethyl)sulfide 

29307000 

2-(N,N-Dimethylamino)ethanethiol 

29309092 

Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine 

As applicable 

3-Quinuclidinol 

29333930 

R-(- )-3-Quinuclidinol 

29333930 

3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide 

29313900 

Propylphosphonic dichloride 

29313900 

Methylphosphonic dichloride 

29313900 

Diphenyl methylphosphonate 

29313900 

O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate 

29313900 

Methylphosphonic acid 

29313900 

Product from the reaction of methylphosphonic acid and 1,2-ethanediamine 

As applicable 

Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP) 

38249900 

Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 

38249900 

Bis (polyoxyethylene) methylphosphonate 

39072090 

Poly(1,3-phenylene methyl phosphonate) 

39119090 

Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide 

38249900 

Carbonyl dichloride 

28121100 

Cyanogen chloride 

28531000 

Hydrogen cyanide 

28111200 

Trichloronitromethane 

29049100 

Phosphorus oxychloride 

28121200 

Phosphorus trichloride 

28121300 

Phosphorus pentachloride 

28121400 

Trimethyl phosphite 

29202300 

Triethyl phosphite 

29202400 

Dimethyl phosphite 

29202100 

Diethyl phosphite 

29202200 

Sulfur monochloride 

28121500 

Sulfur dichloride 

28121600 

Thionyl chloride 

28121700 

Ethyldiethanolamine 

29221720 

Methyldiethanolamine 

29221710 

Triethanolamine 

29221500 

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 15th 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 15th October, 2020.

Click here to download the notification

Seeks to notify mandatory 8 digit HSN in the tax invoice for certain goods

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:– 

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 –


Chemical name (2) 

HSN Code (3) 

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 

Dimethyl propylphosphonate 

29313200 

(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate 

29313600 

Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 

29313700 

2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 

29313500 

Dimethyl methylphosphonate 

29313100 

Diethyl ethylphosphonate 

29313300 

Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 

29313800 

Sodium 3-(trihydroxysilyl) propyl methylphosphonate 

29313400 

2,2-Diphenyl-2-hydroxyacetic acid 

29181700 

2-(N,N-Diisopropylamino)ethylchloride hydrochloride 

29211400 

2-(N,N-Dimethylamino)ethylchloride hydrochloride 

29211200 

2-(N,N-Diethylamino)ethylchloride hydrochloride 

29211300 

2-(N,N-Diisopropylamino)ethanol 

29221800 

2-(N,N-Diethylamino )ethanethiol 

29306000 

Bis(2-hydroxyethyl)sulfide 

29307000 

2-(N,N-Dimethylamino)ethanethiol 

29309092 

Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine 

As applicable 

3-Quinuclidinol 

29333930 

R-(- )-3-Quinuclidinol 

29333930 

3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide 

29313900 

Propylphosphonic dichloride 

29313900 

Methylphosphonic dichloride 

29313900 

Diphenyl methylphosphonate 

29313900 

O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate 

29313900 

Methylphosphonic acid 

29313900 

Product from the reaction of methylphosphonic acid and 1,2-ethanediamine 

As applicable 

Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP) 

38249900 

Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 

38249900 

Bis (polyoxyethylene) methylphosphonate 

39072090 

Poly(1,3-phenylene methyl phosphonate) 

39119090 

Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide 

38249900 

Carbonyl dichloride 

28121100 

Cyanogen chloride 

28531000 

Hydrogen cyanide 

28111200 

Trichloronitromethane 

29049100 

Phosphorus oxychloride 

28121200 

Phosphorus trichloride 

28121300 

Phosphorus pentachloride 

28121400 

Trimethyl phosphite 

29202300 

Triethyl phosphite 

29202400 

Dimethyl phosphite 

29202100 

Diethyl phosphite 

29202200 

Sulfur monochloride 

28121500 

Sulfur dichloride 

28121600 

Thionyl chloride 

28121700 

Ethyldiethanolamine 

29221720 

Methyldiethanolamine 

29221710 

Triethanolamine 

29221500 

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 15th 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 15th October, 2020.

Click here to download the notification

Seeks to notify mandatory 8 digit HSN in the tax invoice for certain goods

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:– 

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 –


Chemical name (2) 

HSN Code (3) 

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 

Dimethyl propylphosphonate 

29313200 

(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate 

29313600 

Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 

29313700 

2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 

29313500 

Dimethyl methylphosphonate 

29313100 

Diethyl ethylphosphonate 

29313300 

Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 

29313800 

Sodium 3-(trihydroxysilyl) propyl methylphosphonate 

29313400 

2,2-Diphenyl-2-hydroxyacetic acid 

29181700 

2-(N,N-Diisopropylamino)ethylchloride hydrochloride 

29211400 

2-(N,N-Dimethylamino)ethylchloride hydrochloride 

29211200 

2-(N,N-Diethylamino)ethylchloride hydrochloride 

29211300 

2-(N,N-Diisopropylamino)ethanol 

29221800 

2-(N,N-Diethylamino )ethanethiol 

29306000 

Bis(2-hydroxyethyl)sulfide 

29307000 

2-(N,N-Dimethylamino)ethanethiol 

29309092 

Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine 

As applicable 

3-Quinuclidinol 

29333930 

R-(- )-3-Quinuclidinol 

29333930 

3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide 

29313900 

Propylphosphonic dichloride 

29313900 

Methylphosphonic dichloride 

29313900 

Diphenyl methylphosphonate 

29313900 

O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate 

29313900 

Methylphosphonic acid 

29313900 

Product from the reaction of methylphosphonic acid and 1,2-ethanediamine 

As applicable 

Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP) 

38249900 

Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 

38249900 

Bis (polyoxyethylene) methylphosphonate 

39072090 

Poly(1,3-phenylene methyl phosphonate) 

39119090 

Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide 

38249900 

Carbonyl dichloride 

28121100 

Cyanogen chloride 

28531000 

Hydrogen cyanide 

28111200 

Trichloronitromethane 

29049100 

Phosphorus oxychloride 

28121200 

Phosphorus trichloride 

28121300 

Phosphorus pentachloride 

28121400 

Trimethyl phosphite 

29202300 

Triethyl phosphite 

29202400 

Dimethyl phosphite 

29202100 

Diethyl phosphite 

29202200 

Sulfur monochloride 

28121500 

Sulfur dichloride 

28121600 

Thionyl chloride 

28121700 

Ethyldiethanolamine 

29221720 

Methyldiethanolamine 

29221710 

Triethanolamine 

29221500 

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 15th 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 15th October, 2020.

Click here to download the notification

Seeks to notify mandatory 8 digit HSN in the tax invoice for certain goods

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:– 

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 –


Chemical name (2) 

HSN Code (3) 

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 

Dimethyl propylphosphonate 

29313200 

(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate 

29313600 

Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 

29313700 

2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 

29313500 

Dimethyl methylphosphonate 

29313100 

Diethyl ethylphosphonate 

29313300 

Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 

29313800 

Sodium 3-(trihydroxysilyl) propyl methylphosphonate 

29313400 

2,2-Diphenyl-2-hydroxyacetic acid 

29181700 

2-(N,N-Diisopropylamino)ethylchloride hydrochloride 

29211400 

2-(N,N-Dimethylamino)ethylchloride hydrochloride 

29211200 

2-(N,N-Diethylamino)ethylchloride hydrochloride 

29211300 

2-(N,N-Diisopropylamino)ethanol 

29221800 

2-(N,N-Diethylamino )ethanethiol 

29306000 

Bis(2-hydroxyethyl)sulfide 

29307000 

2-(N,N-Dimethylamino)ethanethiol 

29309092 

Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine 

As applicable 

3-Quinuclidinol 

29333930 

R-(- )-3-Quinuclidinol 

29333930 

3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide 

29313900 

Propylphosphonic dichloride 

29313900 

Methylphosphonic dichloride 

29313900 

Diphenyl methylphosphonate 

29313900 

O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate 

29313900 

Methylphosphonic acid 

29313900 

Product from the reaction of methylphosphonic acid and 1,2-ethanediamine 

As applicable 

Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP) 

38249900 

Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 

38249900 

Bis (polyoxyethylene) methylphosphonate 

39072090 

Poly(1,3-phenylene methyl phosphonate) 

39119090 

Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide 

38249900 

Carbonyl dichloride 

28121100 

Cyanogen chloride 

28531000 

Hydrogen cyanide 

28111200 

Trichloronitromethane 

29049100 

Phosphorus oxychloride 

28121200 

Phosphorus trichloride 

28121300 

Phosphorus pentachloride 

28121400 

Trimethyl phosphite 

29202300 

Triethyl phosphite 

29202400 

Dimethyl phosphite 

29202100 

Diethyl phosphite 

29202200 

Sulfur monochloride 

28121500 

Sulfur dichloride 

28121600 

Thionyl chloride 

28121700 

Ethyldiethanolamine 

29221720 

Methyldiethanolamine 

29221710 

Triethanolamine 

29221500 

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 15th 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 15th October, 2020.

Click here to download the notification

Seeks to notify mandatory 8 digit HSN in the tax invoice for certain goods

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:– 

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 –


Chemical name (2) 

HSN Code (3) 

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 

Dimethyl propylphosphonate 

29313200 

(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate 

29313600 

Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 

29313700 

2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 

29313500 

Dimethyl methylphosphonate 

29313100 

Diethyl ethylphosphonate 

29313300 

Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 

29313800 

Sodium 3-(trihydroxysilyl) propyl methylphosphonate 

29313400 

2,2-Diphenyl-2-hydroxyacetic acid 

29181700 

2-(N,N-Diisopropylamino)ethylchloride hydrochloride 

29211400 

2-(N,N-Dimethylamino)ethylchloride hydrochloride 

29211200 

2-(N,N-Diethylamino)ethylchloride hydrochloride 

29211300 

2-(N,N-Diisopropylamino)ethanol 

29221800 

2-(N,N-Diethylamino )ethanethiol 

29306000 

Bis(2-hydroxyethyl)sulfide 

29307000 

2-(N,N-Dimethylamino)ethanethiol 

29309092 

Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine 

As applicable 

3-Quinuclidinol 

29333930 

R-(- )-3-Quinuclidinol 

29333930 

3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide 

29313900 

Propylphosphonic dichloride 

29313900 

Methylphosphonic dichloride 

29313900 

Diphenyl methylphosphonate 

29313900 

O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate 

29313900 

Methylphosphonic acid 

29313900 

Product from the reaction of methylphosphonic acid and 1,2-ethanediamine 

As applicable 

Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP) 

38249900 

Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 

38249900 

Bis (polyoxyethylene) methylphosphonate 

39072090 

Poly(1,3-phenylene methyl phosphonate) 

39119090 

Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide 

38249900 

Carbonyl dichloride 

28121100 

Cyanogen chloride 

28531000 

Hydrogen cyanide 

28111200 

Trichloronitromethane 

29049100 

Phosphorus oxychloride 

28121200 

Phosphorus trichloride 

28121300 

Phosphorus pentachloride 

28121400 

Trimethyl phosphite 

29202300 

Triethyl phosphite 

29202400 

Dimethyl phosphite 

29202100 

Diethyl phosphite 

29202200 

Sulfur monochloride 

28121500 

Sulfur dichloride 

28121600 

Thionyl chloride 

28121700 

Ethyldiethanolamine 

29221720 

Methyldiethanolamine 

29221710 

Triethanolamine 

29221500 

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 15th 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 15th October, 2020.

Click here to download the notification

Seeks to notify mandatory 8 digit HSN in the tax invoice for certain goods

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:– 

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 –


Chemical name (2) 

HSN Code (3) 

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 

Dimethyl propylphosphonate 

29313200 

(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate 

29313600 

Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 

29313700 

2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 

29313500 

Dimethyl methylphosphonate 

29313100 

Diethyl ethylphosphonate 

29313300 

Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 

29313800 

Sodium 3-(trihydroxysilyl) propyl methylphosphonate 

29313400 

2,2-Diphenyl-2-hydroxyacetic acid 

29181700 

2-(N,N-Diisopropylamino)ethylchloride hydrochloride 

29211400 

2-(N,N-Dimethylamino)ethylchloride hydrochloride 

29211200 

2-(N,N-Diethylamino)ethylchloride hydrochloride 

29211300 

2-(N,N-Diisopropylamino)ethanol 

29221800 

2-(N,N-Diethylamino )ethanethiol 

29306000 

Bis(2-hydroxyethyl)sulfide 

29307000 

2-(N,N-Dimethylamino)ethanethiol 

29309092 

Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine 

As applicable 

3-Quinuclidinol 

29333930 

R-(- )-3-Quinuclidinol 

29333930 

3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide 

29313900 

Propylphosphonic dichloride 

29313900 

Methylphosphonic dichloride 

29313900 

Diphenyl methylphosphonate 

29313900 

O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate 

29313900 

Methylphosphonic acid 

29313900 

Product from the reaction of methylphosphonic acid and 1,2-ethanediamine 

As applicable 

Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP) 

38249900 

Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560) 

38249900 

Bis (polyoxyethylene) methylphosphonate 

39072090 

Poly(1,3-phenylene methyl phosphonate) 

39119090 

Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide 

38249900 

Carbonyl dichloride 

28121100 

Cyanogen chloride 

28531000 

Hydrogen cyanide 

28111200 

Trichloronitromethane 

29049100 

Phosphorus oxychloride 

28121200 

Phosphorus trichloride 

28121300 

Phosphorus pentachloride 

28121400 

Trimethyl phosphite 

29202300 

Triethyl phosphite 

29202400 

Dimethyl phosphite 

29202100 

Diethyl phosphite 

29202200 

Sulfur monochloride 

28121500 

Sulfur dichloride 

28121600 

Thionyl chloride 

28121700 

Ethyldiethanolamine 

29221720 

Methyldiethanolamine 

29221710 

Triethanolamine 

29221500 

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 15th 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 15th October, 2020.

Click here to download the notification

@2024 GST Press. All rights reserved.