S.O. 198, Dated 17th December 2020

1 Mixture of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan- and Bis [(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5- 2 Dimethyl propylphosphonate 29313200 methylmethylphosphonate yl)methyl] methylphosphonate 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 15 2-(N,N-Diethylamino )ethanethiol 29306000 18 Product from the reaction of Methylphosphonic acid and l,3,5- Triazine-2,4,6- triamine As applicable undecane 3,9- dioxide 22 Propylphosphonic dichloride 29313900 23 Methylphosphonic dichloride 29313900 24 Diphenylmethylphosphonate 29313900 methylphosphonothionate 26 Methylphosphonic acid 29313900 27 Product from the reaction of methylphosphonic acid and 1,2- ethanediamine As applicable 30 Bis (polyoxyethylene) methylphosphonate 39072090 32 Dimethylmethylphosphonate, polymer with oxirane and phosphorus oxide 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 The 17th December 2020 S.O. 198, Dated 17th December 2020— In exercise of the powers conferred by the first proviso to rule 46 of the Bihar Goods and Services Tax Rules, 2017, the commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commercial Taxes Department notification No. S.O. 111, dated the 29 th June, 2017, published in the Bihar Gazette, Extraordinary, vide number 567, dated the 29 th 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. 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) S.No. 2 Dimethyl propylphosphonate 29313200 methylmethylphosphonate methylphosphonate 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 15 2-(N,N-Diethylamino )ethanethiol 29306000 Product from the reaction of Methylphosphonic acid and l,3,5-Triazine- 2,4,6- triamine As applicable 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro [5.5] undecane 3,9- dioxide 22 Propylphosphonic dichloride 29313900 23 Methylphosphonic dichloride 29313900 24 Diphenylmethylphosphonate 29313900 methylphosphonothionate 26 Methylphosphonic acid 29313900 27 Product from the reaction of methylphosphonic acid and 1,2-ethanediamine As applicable 30 Bis (polyoxyethylene) methylphosphonate 39072090 S.No. 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 [(File No. Bikri kar/GST/vividh-21/2017 (Part-10) 2344] By the order of Governor of Bihar, Dr. Pratima, Website: http://egazette.bih.nic.in