GST: CBIC notifies 8 digit HSN code for certain goods [Read Notification]

GST

The Central Board of Indirect Taxes and Customs (CBIC) notified that 8 digit HSN is mandatory for certain goods. For this the CBIC has amended the notification No.12/2017 – Central Tax, dated the 28th June, 2017 vide Notification No. 90/2020- Central tax dated 1st December,2020.

In the said notification, it has been mandated that after the first proviso , a second proviso is inserted which says that for various classes of supply and whose HSN Code, a registered person shall mention eight numbers of digits of HSN Codes in a tax invoice issued by him under the said rules.

The class of supplies wherein eight digits of HSN Codes have been prescribed includes mixture of methyl methyl methylphosphonate and Bis methylphosphonate; Dimethy propylphosphonate; methyl methyl methylphosphonate; Bis  methylphosphonate; 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide; Dimethyl methylphosphonate; Diethyl ethylphosphonate; Methylphosphonic acid with urea; Sodium propyl methylphosphonate; Carbonyl dichloride, Cyanogen chloride; Hydrogen cyanide; Trichloronitromethane; Phosphorus oxychloride; Phosphorus trichloride; Phosphorus pentachloride; Trimethyl phosphite; Triethyl phosphite; Dimethyl phosphite; etc.

READ / DOWNLOAD NOTIFICATION:

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