HSN code requirement mandates eight-digit classification on tax invoices for specified chemical supplies, ensuring invoice compliance. The Chief Commissioner amends the State GST invoice provisions by inserting a proviso to rule 46 requiring registered persons to mention eight digits of the HSN Code on tax invoices for the specified classes of chemical supplies listed in the appended Table; certain entries bear a specific eight digit HSN Code while others are marked 'As applicable' where composition-dependent classification applies. The requirement is limited to the goods enumerated and stems from recommendations of the GST Council and relevant central notifications.
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Provisions expressly mentioned in the judgment/order text.
HSN code requirement mandates eight-digit classification on tax invoices for specified chemical supplies, ensuring invoice compliance.
The Chief Commissioner amends the State GST invoice provisions by inserting a proviso to rule 46 requiring registered persons to mention eight digits of the HSN Code on tax invoices for the specified classes of chemical supplies listed in the appended Table; certain entries bear a specific eight digit HSN Code while others are marked "As applicable" where composition-dependent classification applies. The requirement is limited to the goods enumerated and stems from recommendations of the GST Council and relevant central notifications.
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