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        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.

        <h1>Eight-digit HSN code requirement: registered persons must report specified chemicals' HSN on tax invoices, effective from December.</h1> Requires registered persons to mention eight-digit HSN Codes in tax invoices for the enumerated chemical supplies by inserting a proviso into Notification No. 1152-F.T. (29.06.2017), accompanied by a table listing chemical names and their corresponding eight-digit HSN Codes, thereby imposing a mandatory invoice reporting obligation for those listed substances under rule 46 of the West Bengal GST Rules.

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