Place of supply requirement must be included on inter state tax invoices, failing which penal action may follow. Tax invoices for supplies made in the course of inter State trade or commerce must specify the place of supply along with the name of the State; determination of place of supply should follow the statutory rules for goods and services, and failure to include these particulars attracts statutory penal consequences.
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Provisions expressly mentioned in the judgment/order text.
Place of supply requirement must be included on inter state tax invoices, failing which penal action may follow.
Tax invoices for supplies made in the course of inter State trade or commerce must specify the place of supply along with the name of the State; determination of place of supply should follow the statutory rules for goods and services, and failure to include these particulars attracts statutory penal consequences.
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