Notification No.: 90/2020 – Central Tax
Date of Notification: 1st December 2020
Relevant Sections and Rules:
Central GST Act, 2017:
- Section 164 – Power to make rules
CGST Rules, 2017:
- Rule 46 (first proviso) – Tax invoice requirements (HSN/SAC disclosure)
Integrated GST Act, 2017:
- Not applicable
Amendment to:
- Notification No. 12/2017 – Central Tax dated 28th June 2017 (as amended till Notification No. 78/2020 – Central Tax dated 15th October 2020)
Summary of Notification
- Mandatory 8-Digit HSN Code Requirement for Sensitive Supplies:
This notification amends Notification No. 12/2017 – Central Tax to mandate that, for certain notified chemical substances and precursors listed in the annexed table, registered persons must mention 8 digits of HSN code on tax invoices issued under Rule 46 of the CGST Rules. - Coverage of Chemical Items:
The table specifies 49 sensitive chemical items, many of which are precursors or controlled substances (e.g., phosphonates, cyanogen chloride, hydrogen cyanide, thionyl chloride, triethanolamine, etc.), requiring stricter invoicing standards for monitoring. - Purpose of Amendment:
The change ensures stricter traceability and monitoring of hazardous/sensitive substances, aligning GST compliance with public safety, international obligations, and anti-diversion objectives.
