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{"id":4958,"date":"2020-12-20T17:36:17","date_gmt":"2020-12-20T12:06:17","guid":{"rendered":"https:\/\/taxclick.org\/?p=4958"},"modified":"2020-12-20T17:36:17","modified_gmt":"2020-12-20T12:06:17","slug":"every-registered-persons-required-mention-8-digit-hsn-code-issuing-tax-invoice-specified-class-supply","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/gst\/every-registered-persons-required-mention-8-digit-hsn-code-issuing-tax-invoice-specified-class-supply\/","title":{"rendered":"Every Registered persons are required to mention 8 digit HSN code while issuing tax invoice for specified class of supply"},"content":{"rendered":"\n\n\n\n\n
\n

S.No.615 [No.90\/2020\u2013Central Tax] Dated: 1st December, 2020<\/strong><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n<\/tr>\n
\n

Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nCentral Board of Indirect Taxes and Customs<\/strong><\/p>\n

G.S.R. 747(E)<\/strong>.-In exercise of the powers conferred by the first proviso to\u00a0rule 46\u00a0of 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 \u2013 Central Tax,\u00a0(S.No.13)\u00a0dated 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:\u2013<\/p>\n

In the said notification, after the first proviso, the following proviso shall be inserted, namely, –<\/p>\n

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 \u2013<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
S. No.<\/strong><\/div>\n<\/td>\n
\n
Chemical name<\/strong><\/div>\n<\/td>\n
\n
HSN Code<\/strong><\/div>\n<\/td>\n<\/tr>\n
\n
(1)<\/strong><\/div>\n<\/td>\n
\n
(2)<\/strong><\/div>\n<\/td>\n
\n
(3)<\/strong><\/div>\n<\/td>\n<\/tr>\n
\n
1<\/div>\n<\/td>\n
\n
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)<\/div>\n<\/td>\n
\n
38249100<\/div>\n<\/td>\n<\/tr>\n
\n
2<\/div>\n<\/td>\n
\n
Dimethyl propylphosphonate<\/div>\n<\/td>\n
\n
29313200<\/div>\n<\/td>\n<\/tr>\n
\n
3<\/div>\n<\/td>\n
\n
(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate<\/div>\n<\/td>\n
\n
29313600<\/div>\n<\/td>\n<\/tr>\n
\n
4<\/div>\n<\/td>\n
\n
Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate<\/div>\n<\/td>\n
\n
29313700<\/div>\n<\/td>\n<\/tr>\n
\n
5<\/div>\n<\/td>\n
\n
2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide<\/div>\n<\/td>\n
\n
29313500<\/div>\n<\/td>\n<\/tr>\n
\n
6<\/div>\n<\/td>\n
\n
Dimethyl methylphosphonate<\/div>\n<\/td>\n
\n
29313100<\/div>\n<\/td>\n<\/tr>\n
\n
7<\/div>\n<\/td>\n
\n
Diethyl ethylphosphonate<\/div>\n<\/td>\n
\n
29313300<\/div>\n<\/td>\n<\/tr>\n
\n
8<\/div>\n<\/td>\n
\n
Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1)<\/div>\n<\/td>\n
\n
29313800<\/div>\n<\/td>\n<\/tr>\n
\n
9<\/div>\n<\/td>\n
\n
Sodium 3-(trihydroxysilyl) propyl methylphosphonate<\/div>\n<\/td>\n
\n
29313400<\/div>\n<\/td>\n<\/tr>\n
\n
10<\/div>\n<\/td>\n
\n
2,2-Diphenyl-2-hydroxyacetic acid<\/div>\n<\/td>\n
\n
29181700<\/div>\n<\/td>\n<\/tr>\n
\n
11<\/div>\n<\/td>\n
\n
2-(N,N-Diisopropylamino)ethylchloride hydrochloride<\/div>\n<\/td>\n
\n
29211400<\/div>\n<\/td>\n<\/tr>\n
\n
12<\/div>\n<\/td>\n
\n
2-(N,N-Dimethylamino)ethylchloride hydrochloride<\/div>\n<\/td>\n
\n
29211200<\/div>\n<\/td>\n<\/tr>\n
\n
13<\/div>\n<\/td>\n
\n
2-(N,N-Diethylamino)ethylchloride hydrochloride<\/div>\n<\/td>\n
\n
29211300<\/div>\n<\/td>\n<\/tr>\n
\n
14<\/div>\n<\/td>\n
\n
2-(N,N-Diisopropylamino)ethanol<\/div>\n<\/td>\n
\n
29221800<\/div>\n<\/td>\n<\/tr>\n
\n
15<\/div>\n<\/td>\n
\n
2-(N,N-Diethylamino )ethanethiol<\/div>\n<\/td>\n
\n
29306000<\/div>\n<\/td>\n<\/tr>\n
\n
16<\/div>\n<\/td>\n
\n
Bis(2-hydroxyethyl)sulfide<\/div>\n<\/td>\n
\n
29307000<\/div>\n<\/td>\n<\/tr>\n
\n
17<\/div>\n<\/td>\n
\n
2-(N,N-Dimethylamino)ethanethiol<\/div>\n<\/td>\n
\n
29309092<\/div>\n<\/td>\n<\/tr>\n
\n
18<\/div>\n<\/td>\n
\n
Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine<\/div>\n<\/td>\n
\n
As applicable<\/div>\n<\/td>\n<\/tr>\n
\n
19<\/div>\n<\/td>\n
\n
3-Quinuclidinol<\/div>\n<\/td>\n
\n
29333930<\/div>\n<\/td>\n<\/tr>\n
\n
20<\/div>\n<\/td>\n
\n
R-(- )-3-Quinuclidinol<\/div>\n<\/td>\n
\n
29333930<\/div>\n<\/td>\n<\/tr>\n
\n
21<\/div>\n<\/td>\n
\n
3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide<\/div>\n<\/td>\n
\n
29313900<\/div>\n<\/td>\n<\/tr>\n
\n
22<\/div>\n<\/td>\n
\n
Propylphosphonic dichloride<\/div>\n<\/td>\n
\n
29313900<\/div>\n<\/td>\n<\/tr>\n
\n
23<\/div>\n<\/td>\n
\n
Methylphosphonic dichloride<\/div>\n<\/td>\n
\n
29313900<\/div>\n<\/td>\n<\/tr>\n
\n
24<\/div>\n<\/td>\n
\n
Diphenyl methylphosphonate<\/div>\n<\/td>\n
\n
29313900<\/div>\n<\/td>\n<\/tr>\n
\n
25<\/div>\n<\/td>\n
\n
O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate<\/div>\n<\/td>\n
\n
29313900<\/div>\n<\/td>\n<\/tr>\n
\n
26<\/div>\n<\/td>\n
\n
Methylphosphonic acid<\/div>\n<\/td>\n
\n
29313900<\/div>\n<\/td>\n<\/tr>\n
\n
27<\/div>\n<\/td>\n
\n
Product from the reaction of methylphosphonic acid and 1,2-ethanediamine<\/div>\n<\/td>\n
\n
As applicable<\/div>\n<\/td>\n<\/tr>\n
\n
28<\/div>\n<\/td>\n
\n
Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP)<\/div>\n<\/td>\n
\n
38249900<\/div>\n<\/td>\n<\/tr>\n
\n
29<\/div>\n<\/td>\n
\n
Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560)<\/div>\n<\/td>\n
\n
38249900<\/div>\n<\/td>\n<\/tr>\n
\n
30<\/div>\n<\/td>\n
\n
Bis (polyoxyethylene) methylphosphonate<\/div>\n<\/td>\n
\n
39072090<\/div>\n<\/td>\n<\/tr>\n
\n
31<\/div>\n<\/td>\n
\n
Poly(1,3-phenylene methyl phosphonate)<\/div>\n<\/td>\n
\n
39119090<\/div>\n<\/td>\n<\/tr>\n
\n
32<\/div>\n<\/td>\n
\n
Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide<\/div>\n<\/td>\n
\n
38249900<\/div>\n<\/td>\n<\/tr>\n
\n
33.<\/div>\n<\/td>\n
\n
Carbonyl dichloride<\/div>\n<\/td>\n
\n
28121100<\/div>\n<\/td>\n<\/tr>\n
\n
34.<\/div>\n<\/td>\n
\n
Cyanogen chloride<\/div>\n<\/td>\n
\n
28531000<\/div>\n<\/td>\n<\/tr>\n
\n
35.<\/div>\n<\/td>\n
\n
Hydrogen cyanide<\/div>\n<\/td>\n
\n
28111200<\/div>\n<\/td>\n<\/tr>\n
\n
36.<\/div>\n<\/td>\n
\n
Trichloronitromethane<\/div>\n<\/td>\n
\n
29049100<\/div>\n<\/td>\n<\/tr>\n
\n
37.<\/div>\n<\/td>\n
\n
Phosphorus oxychloride<\/div>\n<\/td>\n
\n
28121200<\/div>\n<\/td>\n<\/tr>\n
\n
38.<\/div>\n<\/td>\n
\n
Phosphorus trichloride<\/div>\n<\/td>\n
\n
28121300<\/div>\n<\/td>\n<\/tr>\n
\n
39.<\/div>\n<\/td>\n
\n
Phosphorus pentachloride<\/div>\n<\/td>\n
\n
28121400<\/div>\n<\/td>\n<\/tr>\n
\n
40.<\/div>\n<\/td>\n
\n
Trimethyl phosphite<\/div>\n<\/td>\n
\n
29202300<\/div>\n<\/td>\n<\/tr>\n
\n
41.<\/div>\n<\/td>\n
\n
Triethyl phosphite<\/div>\n<\/td>\n
\n
29202400<\/div>\n<\/td>\n<\/tr>\n
\n
42.<\/div>\n<\/td>\n
\n
Dimethyl phosphite<\/div>\n<\/td>\n
\n
29202100<\/div>\n<\/td>\n<\/tr>\n
\n
43.<\/div>\n<\/td>\n
\n
Diethyl phosphite<\/div>\n<\/td>\n
\n
29202200<\/div>\n<\/td>\n<\/tr>\n
\n
44.<\/div>\n<\/td>\n
\n
Sulfur monochloride<\/div>\n<\/td>\n
\n
28121500<\/div>\n<\/td>\n<\/tr>\n
\n
45.<\/div>\n<\/td>\n
\n
Sulfur dichloride<\/div>\n<\/td>\n
\n
28121600<\/div>\n<\/td>\n<\/tr>\n
\n
46.<\/div>\n<\/td>\n
\n
Thionyl chloride<\/div>\n<\/td>\n
\n
28121700<\/div>\n<\/td>\n<\/tr>\n
\n
47.<\/div>\n<\/td>\n
\n
Ethyldiethanolamine<\/div>\n<\/td>\n
\n
29221720<\/div>\n<\/td>\n<\/tr>\n
\n
48.<\/div>\n<\/td>\n
\n
Methyldiethanolamine<\/div>\n<\/td>\n
\n
29221710<\/div>\n<\/td>\n<\/tr>\n
\n
49.<\/div>\n<\/td>\n
\n
Triethanolamine<\/div>\n<\/td>\n
\n
29221500<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[F. No. CBEC-20\/06\/04\/2020-GST]<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

S.No.615 [No.90\/2020\u2013Central Tax] Dated: 1st December, 2020 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs G.S.R. 747(E).-In exercise of the powers conferred by the first proviso to\u00a0rule 46\u00a0of the Central Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[15],"tags":[463],"class_list":["post-4958","post","type-post","status-publish","format-standard","hentry","category-gst","tag-hsn-code"],"yoast_head":"\nEvery Registered persons are required to mention 8 digit HSN code while issuing tax invoice for specified class of supply - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/gst\/every-registered-persons-required-mention-8-digit-hsn-code-issuing-tax-invoice-specified-class-supply\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Every Registered persons are required to mention 8 digit HSN code while issuing tax invoice for specified class of supply - All About Finance\" \/>\n<meta property=\"og:description\" content=\"S.No.615 [No.90\/2020\u2013Central Tax] Dated: 1st December, 2020 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs G.S.R. 747(E).-In exercise of the powers conferred by the first proviso to\u00a0rule 46\u00a0of the Central Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations ... 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