Important Keyword: Rule 46 CGST Act 2017, Notification No. 12/2017 – Central Tax, Notification No. 78/2020-Central Tax, Notification No. 90/2020 – Central Tax, F. No. CBEC-20/06/04/2020-GST.
[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 1st December, 2020
Notification No. 90/2020 – Central Tax
Table of Contents
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R…..(E).—In exercise of the powers conferred by the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.12/2017 – Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 660(E), dated the 28th June, 2017, namely:–
In the said notification, after the first proviso, the following proviso shall be inserted, namely,-
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 (3) |
| 1 | Mixture of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl Methyl phosphonate (CAS RN 41203-81-0) and Bis [(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] Methyl phosphonate (CAS RN42595-45-9) | 38249100 |
| 2 | Dimethyl propyl phosphonate | 29313200 |
| 3 | (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)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 Methyl phosphonate | 29313100 |
| 7 | Diethyl Ethyl phosphonate | 29313300 |
| 8 | Methyl phosphonic acid with ( amino iminoethyl) urea ( 1: 1) | 29313800 |
| 9 | Sodium 3-(trihydroxy silyl) propyl Methyl phosphonate | 29313400 |
| 10 | 2,2-Diphenyl-2-hydroxyacetic acid | 29181700 |
| 11 | 2-(N,N-Diisopropylamino) Ethyl chloride hydrochloride | 29211400 |
| 12 | 2-(N,N-Dimethylamine) Ethyl chloride hydrochloride | 29211200 |
| 13 | 2-(N,N-Diethylamino)Ethyl chloride 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-Dimethylamine)ethanethiol | 29309092 |
| 18 | Product from the reaction of Methyl phosphonic 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 | Propyl phosphonic dichloride | 29313900 |
| 23 | Methyl phosphonic dichloride | 29313900 |
| 24 | Diphenyl Methyl phosphonate | 29313900 |
| 25 | O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate | 29313900 |
| 26 | Methyl phosphonic acid | 29313900 |
| 27 | Product from the reaction of Methyl phosphonic acid and 1,2- Ethane diamine | 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 (polyoxymethylene) Methyl phosphonate | 39072090 |
| 31 | Poly(1,3-phenylene methyl phosphonate) | 39119090 |
| 32 | Dimethyl Methyl phosphonate, 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. | Ethyl diethanolamine | 29221720 |
| 48. | Methyl diethanolamine | 29221710 |
| 49. | Triethanolamine | 29221500 |
(Pramod Kumar)
Director,
Government of India
Note: The principal notification number 12/2017 – Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.660(E), dated the 28th June, 2017 and last amended vide notification No. 78/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 638(E), dated the 15th October, 2020.
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