DEMO|

The Central Goods and Services Tax Act, 2017 Notification
-

Body Notification No.12/2017 - Central Tax F.No.349/72/2017-TRU Dated 28th June, 2017

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.

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

with effect from the 01st day of April, 2021, for the Table, the following shall be substituted, namely, -

"TABLE

Serial Number

(1)

Aggregate Turnover in the preceding Financial Year

(2)

Number of Digits of Harmonised System of Nomenclature Code (HSN Code)

(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.".

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-Diethyl amino)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

 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.

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India