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8 Digit HSN Codes For Chemical Products

On 15 October 2020, the Central Board of Indirect Taxes and Customs has notified that businesses with an aggregate turnover (in the preceding Financial Year) up to INR 5 crores have to mandatorily quote four (4) digits of the Harmonised System of Nomenclature Code (HSN Code) in the tax invoice issued. Furthermore, in case the turnover in the preceding Financial Year (FY) is more than INR 5 crores, a six (6) digit HSN code has to be quoted. This notification will be applicable from 1 April 2021.

However, on the recommendations of the Council, CBIC has announced that for the notified, 49 chemical-based products an eight (8) digit HSN/tariff code has to be mentioned in the tax invoice mandatorily from 1 December 2020 irrespective of the scale of operations.

Note: Every product is categorised under an HSN (Harmonised System of Nomenclature) Code. This helps in the systematic classification of goods across the globe. On the other hand, services are classified based on the Services Accounting Codes.

As per notification number 90/2020–Central Tax, the Chemical Name and notified 8 digit HSN codes are as follows:

Chemical Name HSN Code
1 Mixture of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate (CAS RN 41203-81-0) and Bis [(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate (CAS RN42595-45-9) 38249100
2 Dimethyl propylphosphonate 29313200
3 (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate 29313600
4 Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate 29313700
5 2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide 29313500
6 Dimethyl methylphosphonate 29313100
7 Diethyl ethylphosphonate 29313300
8 Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) 29313800
9 Sodium 3-(trihydroxysilyl) propyl methylphosphonate 29313400
10 2,2-Diphenyl-2-hydroxyacetic acid 29181700
11 2-(N,N-Diisopropylamino)ethylchloride hydrochloride 29211400
12 2-(N,N-Dimethylamino)ethylchloride hydrochloride 29211200
13 2-(N,N-Diethylamino)ethylchloride 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-Dimethylamino)ethanethiol 29309092
18 Product from the reaction of Methylphosphonic 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 Propylphosphonic dichloride 29313900
23 Methylphosphonic dichloride 29313900
24 Diphenyl methylphosphonate 29313900
25 O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate 29313900
26 Methylphosphonic acid 29313900
27 Product from the reaction of methylphosphonic acid and 1,2-ethanediamine 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 (polyoxyethylene) methylphosphonate 39072090
31 Poly(1,3-phenylene methyl phosphonate) 39119090
32 Dimethylmethylphosphonate, 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 Ethyldiethanolamine 29221720
48 Methyldiethanolamine 29221710
49 Triethanolamine 29221500

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