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        Case ID :
        GST - States

        Seeks to make amendment to Notification no. MGST-1017/C.R.103(19)/Taxation-1., (12/2017- State Tax) dated the 29th June,2017 - 90/2020 - State Tax - Maharashtra SGST

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        HSN code requirement: registered suppliers must include eight-digit HSN codes for specified chemical supplies on tax invoices. The amendment inserts a proviso to rule 46 requiring that, for the classes of supply specified in the Table and with HSN Codes shown, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued under the Rules; the Table lists specific chemical names with corresponding HSN Codes or indicates 'As applicable.'
                          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 code requirement: registered suppliers must include eight-digit HSN codes for specified chemical supplies on tax invoices.

                                The amendment inserts a proviso to rule 46 requiring that, for the classes of supply specified in the Table and with HSN Codes shown, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued under the Rules; the Table lists specific chemical names with corresponding HSN Codes or indicates "As applicable."


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