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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 NameHSN Code
1Mixture 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
2Dimethyl propylphosphonate29313200
3(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate29313600
4Bis[(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate29313700
52,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide29313500
6Dimethyl methylphosphonate29313100
7Diethyl ethylphosphonate29313300
8Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1)29313800
9Sodium 3-(trihydroxysilyl) propyl methylphosphonate29313400
102,2-Diphenyl-2-hydroxyacetic acid29181700
112-(N,N-Diisopropylamino)ethylchloride hydrochloride29211400
122-(N,N-Dimethylamino)ethylchloride hydrochloride29211200
132-(N,N-Diethylamino)ethylchloride hydrochloride29211300
152-(N,N-Diethylamino )ethanethiol29306000
18Product from the reaction of Methylphosphonic acid and l,3,5-Triazine-2,4,6- triamineAs applicable
20R-(- )-3-Quinuclidinol29333930
213,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide29313900
22Propylphosphonic dichloride29313900
23Methylphosphonic dichloride29313900
24Diphenyl methylphosphonate29313900
25O-(3-chloropropyl)O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate29313900
26Methylphosphonic acid29313900
27Product from the reaction of methylphosphonic acid and 1,2-ethanediamineAs applicable
28Phosphonic acid,methyl-, polyglycol ester (Exolit OP 560 TP)38249900
29Phosphonic acid,methyl-,polyglycol ester (Exolit OP 560)38249900
30Bis (polyoxyethylene) methylphosphonate39072090
31Poly(1,3-phenylene methyl phosphonate)39119090
32Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide38249900
33Carbonyl dichloride28121100
34Cyanogen chloride28531000
35Hydrogen cyanide28111200
37Phosphorus oxychloride28121200
38Phosphorus trichloride28121300
39Phosphorus pentachloride28121400
40Trimethyl phosphite29202300
41Triethyl phosphite29202400
42Dimethyl phosphite29202100
43Diethyl phosphite29202200
44Sulfur monochloride28121500
45Sulfur dichloride28121600
46Thionyl chloride28121700

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