THE
JHARKHAND GAZETTE
EXTRAORDINARY
PUBLISHED BY AUTHORITY
9 Magh, 1942 (S)
No. 80
Ranchi, Friday, 29th January, 2021
COMMERCIAL TAXES DEPARTMENT
Notification No. 90/2020 – State Tax
S.O. No. 22, Dated 29th January, 2021- In exercise of the powers conferred by the first proviso to rule 46 of the Jharkhand Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Jharkhand in the Commercial Taxes Department, S.O. No. 54 – State Tax, dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, namely:–
In the said notification, after the first proviso, the following proviso shall be inserted, namely, -
Provided further that for class of supply as 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 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. | 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 be effective from the 01st December, 2020.
[File No.Va Kar / GST /01/2020] By the order of the Governor of Jharkhand,
Vandana Dadel, Principal Secretary, Commercial taxes Department Note: The principal notification S.O. No. 54 – State Tax, dated the 29th June, 2017, published in the Gazette of Jharkhand, Extraordinary, and last amended vide notification No. 78/2020-State Tax, dated the 11th January, 2021, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 9, dated the 11th January, 2021.
Jharkhand Gazette (Extraordinary), Friday, 29th January, 2021 4| 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-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. | 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 phosphate | 29202100 |
| 43. | Diethyl phosphate | 29202200 |
| 44. | Sulfur monochloride | 28121500 |
| 45. | Sulfur dichloride | 28121600 |
| 46. | Thionyl chloride | 28121700 |
| 47. | Ethyldiethanolamine | 29221720 |
| 48. | Methyldiethanolamine | 29221710 |
| 49. | Triethanolamine | 29221500 |