Dear Members,

The  Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 90/2020 – Central Tax dated   1st December, 2020  regarding amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.

We understand that as per this amendment  Notification No. 90/2020 – Central Tax dated 1^st Dec 2020,      the Tax Invoices shall  have 8 digit HSN code on specified products classifying under various tariff items of Chapter 28, 29, 38 & 39 of CTA (Mainly Chemicals and Plastic items).

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-“

For details of the Table/ Items, please refer to the  Notification No. 90/2020 – Central Tax dated 1^st Dec 2020 available on below link-

https://www.cbic.gov.in/htdocs-cbec/gst/notfctn-90-central-tax-english-2020.pdf

Members are requested to take note of this notification and  do the needful accordingly. 

Feedbacks, if any, may be sent to us on email id's:  deepak.gupta@chemexcil.gov.in,  pwdd@chemexcil.gov.in & info@chemexcil.gov.in  for records/ further deliberations, if  required.

Thanking you.

Yours faithfully, 

Deepak Gupta

Acting Executive Director

CHEMEXCIL