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

Notification No. 12/2017 - Central...

Notification No. 05/2017 - Integra... Nos. of HSN digits required on tax...

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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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]