Seeks to notify the number of HSN digits required on tax invoice - 12/2017 - Central GST (CGST)

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 12/2017 Central Tax New Delhi, the 28th June, 2017 7 Ashadha, 1939 Saka G.S.R. 660 (E). - 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 Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (1) (2) (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. 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 ] 2. This notification shall come into force from the 1st day of July, 2017. [F. No.349/72/2017-GST] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India ************ NOTES:- 1. Substituted vide NOTIFICATION NO. 78/2020 Central Tax dated 15-10-2020 w.e.f. 01-04-2021 before it was read as Table Serial Number Annual Turnover in the preceding Financial Year Number of Digits of HSN Code (1) (2) (3) 1. Upto rupees one crore fifty lakhs Nil 2. more than rupees one crore fifty lakhs and upto rupees five crores 2 3. more than rupees five crores 4 2. Inserted vide NOTIFICATION NO. 90/2020 Central Tax dated 01-12-2020