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