HSN Code reporting requirement: registered suppliers must record eight-digit HSN in invoices for specified chemical supplies. The amendment mandates that registered persons must mention eight number of digits of HSN Codes in tax invoices for the specific classes of chemical supplies listed in the Table, linking the invoicing obligation to the chemical names and their corresponding HSN Codes as specified; the change is effected by inserting a further proviso to the invoicing rule and takes effect from the stated commencement date.
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 reporting requirement: registered suppliers must record eight-digit HSN in invoices for specified chemical supplies.
The amendment mandates that registered persons must mention eight number of digits of HSN Codes in tax invoices for the specific classes of chemical supplies listed in the Table, linking the invoicing obligation to the chemical names and their corresponding HSN Codes as specified; the change is effected by inserting a further proviso to the invoicing rule and takes effect from the stated commencement date.
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