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December 2, 2020

CBIC Mandates 8 digit HSN for certain goods

by CA Shivam Jaiswal in GST

CBIC Mandates 8 digit HSN for certain goods

G.S.R. 747(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 –

S.No. (1)Chemical name (2)HSN Code (3)
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
142-(N,N-Diisopropylamino)ethanol29221800
152-(N,N-Diethylamino )ethanethiol29306000
16Bis(2-hydroxyethyl)sulfide29307000
172-(N,N-Dimethylamino)ethanethiol29309092
18Product from the reaction of Methylphosphonic acid and l,3,5- Triazine-2,4,6- triamineAs applicable
193-Quinuclidinol29333930
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
S.No. (1)Chemical name (2)HSN Code (3)
32Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide38249900
33.Carbonyl dichloride28121100
34.Cyanogen chloride28531000
35.Hydrogen cyanide28111200
36.Trichloronitromethane29049100
37.Phosphorus oxychloride28121200
38.Phosphorus trichloride28121300
39.Phosphorus pentachloride28121400
40.Trimethyl phosphite29202300
41.Triethyl phosphite29202400
42.Dimethyl phosphite29202100
43.Diethyl phosphite29202200
44.Sulfur monochloride28121500
45.Sulfur dichloride28121600
46.Thionyl chloride28121700
47.Ethyldiethanolamine29221720
48.Methyldiethanolamine29221710
49.Triethanolamine29221500

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.

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