Seeks to amend Notification No. 12/2017 – Central Tax, dated the 28th June, 2017 - the number of HSN digits required on tax invoice - 90/2020 - Central GST (CGST)

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HSN code requirement: eight-digit HSN codes must be shown on tax invoices for specified chemical supplies. The amendment inserts a proviso requiring a registered person to mention eight number of digits of HSN Codes in tax invoices for the classes of chemical supply listed in the Table, where the Table specifies the HSN Code; entries marked 'As applicable' require the supplier to determine and record the appropriate eight-digit HSN Code.

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Provisions expressly mentioned in the judgment/order text.

HSN code requirement: eight-digit HSN codes must be shown on tax invoices for specified chemical supplies.

The amendment inserts a proviso requiring a registered person to mention eight number of digits of HSN Codes in tax invoices for the classes of chemical supply listed in the Table, where the Table specifies the HSN Code; entries marked "As applicable" require the supplier to determine and record the appropriate eight-digit HSN Code.

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Seeks to amend Notification No. 12/2017 – Central Tax, dated the 28th June, 2017 - the number of HSN digits required on tax invoice - 90/2020 - Central GST (CGST)

HSN code requirement: eight-digit HSN codes must be shown on tax invoices for specified chemical supplies.

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Seeks to amend Notification No. 12/2017 – Central Tax, dated the 28th June, 2017 - the number of HSN digits required on tax invoice - 90/2020 - Central GST (CGST)

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HSN code requirement: eight-digit HSN codes must be shown on tax invoices for specified chemical supplies.

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