रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
भारत सरकार
GOVERNMENT OF INDIA
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एस.जी.-डी.एल.-अ.-25012021-224673
SG-DL-E-25012021-224673
असाधारण
EXTRAORDINARY
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं. 27] दिल्ली, शुक्रवार, जनवरी 22, 2021/माघ 2, 1942 [रा.रा.रा.क्षे.दि. सं. 287 No. 27] DELHI, FRIDAY, JANUARY 22, 2021/MAGHA 2, 1942 [N. C. T. D. No. 287
भाग IV PART IV
राष्ट्रीय राजधानी राज्य क्षेत्र दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI दिल्ली, 22 जनवरी, 2021 आयुक्त, दिल्ली माल और सेवाकर नियम 2017 के नियम 46 के पहले परंतुक द्वारा प्रदत्त शक्तियों का प्रयोग करते हुए, परिषद् की सिफारिशों पर, दिल्ली के राजपत्र, असाधारण, भाग-IV में सं. फा. 3(786)/पॉलिसी-जीएसटी/2017/470-80, तारीख 30-06-2017 द्वारा प्रकाशित राष्ट्रीय राजधानी क्षेत्र दिल्ली के व्यापार एवं कर विभाग (नीति शाखा) की अधिसूचना संख्यांक 12/2017-राज्य कर, तारीख 30-06-2017 में निम्नलिखित संशोधन करते हंैं, अर्थात् :-
उक्त अधिसूचना में, पहले परन्तुक के पश्चात, निम्नलिखित परन्तुक अन्तःस्थापित किया जाएगा, अर्थात् :-
परंतु और कि एक रजिस्ट्री—त व्यक्ति नीचे सारणी के स्तंभ (2) में निर्दिष्ट आपूर्ति के वर्ग के लिए और जिसका एचएसएन कोड नीचे सारणी के स्तंभ (3) में निर्दिष्ट है, उसके द्वारा उक्त नियमों के तहत जारी किये गए कर बीजक में एचएसएन कोड के आठ अंको की संख्या का उल्लेख करेगा-
458 DG/2021
(1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
| 1. | Mixture of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5yl) 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 |
2. यह अधिसूचना 1 दिसम्बर., 2020 से लागू होगी ।
संतोष डी. वैद्य, आयुक्त (राज्य कर) मूल अधिसूचना संख्यांक 12/2017-राज्य कर, तारीख 30/06/2017 दिल्ली के राजपत्र, असाधारण, भाग- IV में सं. फा. 3(786)/पॉलिसी-जीएसटी/2017/470-80, तारीख 30/06/2017 द्वारा प्रकाशित की गई थी और उसका अंतिम संशोधन दिल्ली के राजपत्र, असाधारण, भाग-IV में सं.फा. 2(319)/पॉलिसी-जीएसटी/ 2020/276-285, तारीख 07/12/2020 द्वारा प्रकाशित अधिसूचना सं. 78/2020-राज्य कर, तारीख 07/12/2020 द्वारा किया गया था ।
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
NOTIFICATION
Delhi, the 22nd January, 2021
No. 90/2020 –State Tax
No. F. 2 (356)/POLICY-GST/2020/363-73.—In exercise of the powers conferred by the first proviso to rule 46 of the Delhi Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of National Capital Territory of Delhi in the Department of Trade and Taxes (Policy branch), No.12/2017 – State Tax, dated the 30th June, 2017, published in the Delhi Gazette, Extraordinary, Part IV, vide No. F.3 (786)/POLICY/GST/2017/470-80, dated the 30th June, 2017, namely:–
In the said notification, after the first proviso, the following proviso shall be inserted, namely, - Provided further that for class of supplyas 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 –
| S.No. (1) | Chemical name (2) | HSN Code (3) |
| 1. | Mixture of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methylmethylphosphonate (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 methylmethylphosphonate | 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-trioxatriphosphinane2,4,6-trioxide | 29313500 |
| 6. | Dimethyl methylphosphonate | 29313100 |
| 7. | Diethyl ethylphosphonate | 29313300 |
| 8. | Methylphosphonic acid with ( aminoiminomethyl) urea ( 1: 1) | 29313800 |
| 9. | Sodium 3-(trihydroxysilyl) propyl methyl phosphonate | 29313400 |
| 10. | 2,2-Diphenyl-2-hydroxyacetic acid | 29181700 |
| 11. | 2-(N,N-Diisopropylamino) ethyl chloride hydrochloride | 29211400 |
| 12. | 2-(N,N-Dimethylamino) ethyl chloride 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 Methyl phosphonic 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. | Diphenylmethylphosphonate | 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. | Phosphonicacid,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. | Trimethylphosphite | 29202300 |
| 41. | Triethylphosphite | 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 |
2. This notification shall be deemed to have come into force on the 1st day of December, 2020.
SANTOSH D. VAIDYA, Commissioner (State Tax) Note : The principal notification No.12/2017 – State Tax, dated the 30th June, 2017, was published in the Delhi Gazette, Extraordinary, Part IV, vide No. F. 3 (786)/POLICY/GST/2017/470-80, dated the 30th June, 2017 and last amended vide notification No. 78/2020-State Tax, dated the 7th December, 2020, published in the Delhi Gazette, Extraordinary, Part IV, vide number No. F. 2 (319)/POLICY-GST/2020/276-285, dated the 7th December, 2020.
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