Nos. of HSN digits required on tax invoice [1st Proviso to Rule 46 of CGST Rule]

Notification No. 12/2017 - Central Tax dated 28-06-2017 [1st Proviso to Rule 46 of CGST Rule]

Notification No. 12/2017-Central Tax dt. 28-06-2017 wef 01-07-2017

In pursuance of the first proviso to rule 46 of CGSTR, 2017,

RPs who shall mention HSN code in Tax Invoice as follows

CBEC notifies that

RP having annual turnover in the preceding FY as specified in column (2) shall mention the digits of HSN Codes, as specified in column (3), in a tax invoice issued by him.

[1][Table

Sl No

Annual Turnover in the preceding FY

No. of Digits of HSN code

(1)

(2)

(3)

1.

Upto Rs.5 Cr

4

2.

More than Rs.5 Cr

6

 

HSN not mandatory for RPs having AT upto Rs. 5Cr on tax invoice to URP

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.]

 

8 Digits HSN required for following Supplies

[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.(1)

Chemical name (2)

HSN Code

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 methyl phosphonate

29313600

4

Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methyl phosphonate

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.

 


[1] Substituted wef 01-04-2021 by Notification No. 78/2020-Central Tax dt. 15-10-2020. Before substitution, it read as under

Table

Sl No

Annual Turnover in the preceding FY

No. of Digits of HSN code

(1)

(2)

(3)

1.

Upto Rs.1.5 Cr

Nil

2.

More than Rs.1.5 Cr and upto Rs.5 Cr

2

3.

More than Rs.5 Cr

4

 

[2] Proviso inserted by Notification No. 90/2020-Central Tax dt. 01-12-2020.

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