Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017

Last updated: 04 December 2020

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This notification introduces an amendment to the Central Goods and Services Tax Rules, 2017. Specifically, it modifies Notification No. 12/2017-Central Tax. For certain classes of chemical supplies, identified by their HSN Codes, registered persons are now required to mention an eight-digit HSN Code on their tax invoices. The notification provides a detailed table listing these specific chemicals and their corresponding HSN Codes.

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 90/2020 -Central Tax New Delhi, the 1st December, 2020 G.S.R. 747(E). -In exercise of the powers conferred by the first proviso to rule 46 of theCentral Goods and

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FAQ :

This notification amends Notification No. 12/2017-Central Tax to require registered persons to mention an eight-digit HSN Code on tax invoices for specific chemical supplies.

Notification No. 12/2017-Central Tax, dated 28th June 2017, is being amended.

Registered persons who supply the specific chemicals listed in the notification are required to comply.

Registered persons must now mention an eight-digit HSN Code on their tax invoices for these specified supplies.

The notification includes a table that lists the specific chemicals and their corresponding HSN Codes that require an eight-digit code.