\n\n S.No.615 [No.90\/2020\u2013Central Tax] Dated: 1st December, 2020<\/strong><\/p>\n<\/td>\n<\/tr>\n\n<\/td>\n<\/tr>\n | \n\n Government of India \nMinistry of Finance \n(Department of Revenue) \nCentral Board of Indirect Taxes and Customs<\/strong><\/p>\nG.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>\nIn 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\nS. No.<\/strong><\/div>\n<\/td>\n\nChemical name<\/strong><\/div>\n<\/td>\n\nHSN Code<\/strong><\/div>\n<\/td>\n<\/tr>\n\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\n1<\/div>\n<\/td>\n \nMixture 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 \n38249100<\/div>\n<\/td>\n<\/tr>\n \n\n2<\/div>\n<\/td>\n \nDimethyl propylphosphonate<\/div>\n<\/td>\n \n29313200<\/div>\n<\/td>\n<\/tr>\n \n\n3<\/div>\n<\/td>\n \n(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate<\/div>\n<\/td>\n \n29313600<\/div>\n<\/td>\n<\/tr>\n \n\n4<\/div>\n<\/td>\n \nBis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate<\/div>\n<\/td>\n \n29313700<\/div>\n<\/td>\n<\/tr>\n \n\n5<\/div>\n<\/td>\n \n2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide<\/div>\n<\/td>\n \n29313500<\/div>\n<\/td>\n<\/tr>\n \n\n6<\/div>\n<\/td>\n \nDimethyl methylphosphonate<\/div>\n<\/td>\n \n29313100<\/div>\n<\/td>\n<\/tr>\n \n\n7<\/div>\n<\/td>\n \nDiethyl ethylphosphonate<\/div>\n<\/td>\n \n29313300<\/div>\n<\/td>\n<\/tr>\n \n\n8<\/div>\n<\/td>\n \nMethylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1)<\/div>\n<\/td>\n \n29313800<\/div>\n<\/td>\n<\/tr>\n \n\n9<\/div>\n<\/td>\n \nSodium 3-(trihydroxysilyl) propyl methylphosphonate<\/div>\n<\/td>\n \n29313400<\/div>\n<\/td>\n<\/tr>\n \n\n10<\/div>\n<\/td>\n \n2,2-Diphenyl-2-hydroxyacetic acid<\/div>\n<\/td>\n \n29181700<\/div>\n<\/td>\n<\/tr>\n \n\n11<\/div>\n<\/td>\n \n2-(N,N-Diisopropylamino)ethylchloride hydrochloride<\/div>\n<\/td>\n \n29211400<\/div>\n<\/td>\n<\/tr>\n \n\n12<\/div>\n<\/td>\n \n2-(N,N-Dimethylamino)ethylchloride hydrochloride<\/div>\n<\/td>\n \n29211200<\/div>\n<\/td>\n<\/tr>\n \n\n13<\/div>\n<\/td>\n \n2-(N,N-Diethylamino)ethylchloride hydrochloride<\/div>\n<\/td>\n \n29211300<\/div>\n<\/td>\n<\/tr>\n \n\n14<\/div>\n<\/td>\n \n2-(N,N-Diisopropylamino)ethanol<\/div>\n<\/td>\n \n29221800<\/div>\n<\/td>\n<\/tr>\n \n\n15<\/div>\n<\/td>\n \n2-(N,N-Diethylamino )ethanethiol<\/div>\n<\/td>\n \n29306000<\/div>\n<\/td>\n<\/tr>\n \n\n16<\/div>\n<\/td>\n \nBis(2-hydroxyethyl)sulfide<\/div>\n<\/td>\n \n29307000<\/div>\n<\/td>\n<\/tr>\n \n\n17<\/div>\n<\/td>\n \n2-(N,N-Dimethylamino)ethanethiol<\/div>\n<\/td>\n \n29309092<\/div>\n<\/td>\n<\/tr>\n \n\n18<\/div>\n<\/td>\n \nProduct from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamine<\/div>\n<\/td>\n \nAs applicable<\/div>\n<\/td>\n<\/tr>\n \n\n19<\/div>\n<\/td>\n \n3-Quinuclidinol<\/div>\n<\/td>\n \n29333930<\/div>\n<\/td>\n<\/tr>\n \n\n20<\/div>\n<\/td>\n \nR-(- )-3-Quinuclidinol<\/div>\n<\/td>\n \n29333930<\/div>\n<\/td>\n<\/tr>\n \n\n21<\/div>\n<\/td>\n \n3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide<\/div>\n<\/td>\n \n29313900<\/div>\n<\/td>\n<\/tr>\n \n\n22<\/div>\n<\/td>\n \nPropylphosphonic dichloride<\/div>\n<\/td>\n \n29313900<\/div>\n<\/td>\n<\/tr>\n \n\n23<\/div>\n<\/td>\n \nMethylphosphonic dichloride<\/div>\n<\/td>\n \n29313900<\/div>\n<\/td>\n<\/tr>\n \n\n24<\/div>\n<\/td>\n \nDiphenyl methylphosphonate<\/div>\n<\/td>\n \n29313900<\/div>\n<\/td>\n<\/tr>\n \n\n25<\/div>\n<\/td>\n \nO-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate<\/div>\n<\/td>\n \n29313900<\/div>\n<\/td>\n<\/tr>\n \n\n26<\/div>\n<\/td>\n \nMethylphosphonic acid<\/div>\n<\/td>\n \n29313900<\/div>\n<\/td>\n<\/tr>\n \n\n27<\/div>\n<\/td>\n \nProduct from the reaction of methylphosphonic acid and 1,2-ethanediamine<\/div>\n<\/td>\n \nAs applicable<\/div>\n<\/td>\n<\/tr>\n \n\n28<\/div>\n<\/td>\n \nPhosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP)<\/div>\n<\/td>\n \n38249900<\/div>\n<\/td>\n<\/tr>\n \n\n29<\/div>\n<\/td>\n \nPhosphonic acid,methyl-,polyglycol ester (Exolit OP 560)<\/div>\n<\/td>\n \n38249900<\/div>\n<\/td>\n<\/tr>\n \n\n30<\/div>\n<\/td>\n \nBis (polyoxyethylene) methylphosphonate<\/div>\n<\/td>\n \n39072090<\/div>\n<\/td>\n<\/tr>\n \n\n31<\/div>\n<\/td>\n \nPoly(1,3-phenylene methyl phosphonate)<\/div>\n<\/td>\n \n39119090<\/div>\n<\/td>\n<\/tr>\n \n\n 32<\/div>\n<\/td>\n | \n | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |