Seeks to notify the number of HSN digits required on tax invoice
12/2017 Dated:- 28-6-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 12/2017 – Central Tax
New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka
G.S.R. 660 (E).- 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.
1[TABLE
Serial Number
Aggregate Turnover in the preceding Financial Year
Number of Digits of Harmonised System of Nomenclatur
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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-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 Methylp
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rogen 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.
[F. No.349/72/2017-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
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NOTES:-
1. Substituted vide NOTIFICATION NO. 78/2020 – Central Tax dated 15-10-2020 w.e.f. 01-04-2021 before it was read as
"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 lak
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