Seeks to amend Notification No. 12/2017 – Central Tax, dated the 28th June, 2017 - the number of HSN digits required on tax invoice - 90/2020 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 90/2020 Central Tax New Delhi, the 1st December, 2020 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. Chemical name HSN Code (1) (2) (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 [F. No. CBEC-20/06/04/2020-GST] PRAMOD KUMAR, Director 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.