Seeks to make amendment to Notification no. (12/2017) No.KST.GST.CR.01/2017-18, dated the 29th June, 2017 - (18/2020)-KGST.CR.01/17-18 - Karnataka SGST
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HSN reporting: invoices must record detailed HSN classification for specified chemical supplies, tightening invoice compliance. Amendment inserts a proviso requiring registered persons to mention eight number of digits of HSN Codes in tax invoices for the classes of supply listed in the Table. The Table enumerates specified chemical substances and their HSN Codes-covering phosphonates, phosphonic acids and derivatives, cyanides, various chlorides and phosphites, selected amino and hydroxy compounds, polymers and intermediates-some entries marked 'As applicable.' The notification is issued under rule 46 and is deemed effective from 1st December, 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HSN reporting: invoices must record detailed HSN classification for specified chemical supplies, tightening invoice compliance.
Amendment inserts a proviso requiring registered persons to mention eight number of digits of HSN Codes in tax invoices for the classes of supply listed in the Table. The Table enumerates specified chemical substances and their HSN Codes-covering phosphonates, phosphonic acids and derivatives, cyanides, various chlorides and phosphites, selected amino and hydroxy compounds, polymers and intermediates-some entries marked "As applicable." The notification is issued under rule 46 and is deemed effective from 1st December, 2020.
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