HSN code disclosure required: registered persons must state eight-digit HSN codes on invoices for specified chemical supplies. The amendment inserts a proviso requiring registered persons to mention eight digits of the HSN code in tax invoices for the specific classes of chemical supplies listed in the newly added Table to Notification No. S.O. 111 (29 June 2017). Each Table entry pairs a chemical name with an HSN code or indicates 'As applicable,' making precise eight-digit HSN disclosure a mandatory invoice-level compliance requirement for the enumerated products under Bihar SGST rules.
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Provisions expressly mentioned in the judgment/order text.
HSN code disclosure required: registered persons must state eight-digit HSN codes on invoices for specified chemical supplies.
The amendment inserts a proviso requiring registered persons to mention eight digits of the HSN code in tax invoices for the specific classes of chemical supplies listed in the newly added Table to Notification No. S.O. 111 (29 June 2017). Each Table entry pairs a chemical name with an HSN code or indicates "As applicable," making precise eight-digit HSN disclosure a mandatory invoice-level compliance requirement for the enumerated products under Bihar SGST rules.
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