The Central board of Indirect Taxes and Customs (CBIC) notified that 8 digit HSN is mandatory for certain goods.
The CBIC amended 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.
In the said notification, after the 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,” proviso shall be inserted.
The class of supplies 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.
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