CBIC amended CGST Rules empowering the Board to specify a class of registered person or supply of goods or services, require mentioning HSN code
The CBIC vide Notification No. 79/2020- Central Tax dated October 15, 2020 substituted first proviso to Rule 46 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) to expand the power of the CBIC to specify a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned. Now it read as under:
“Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or
(ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and
(iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services:”
Note: This has been specified vide Notification No. 78/2020- Central Tax dated 15.10.2020.
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