HSN code requirement: Registered persons must record eight digit HSN codes for specified chemical supplies on tax invoices. The notification inserts a proviso under rule 46 of the Nagaland GST Rules requiring registered persons to state eight digit HSN Codes in tax invoices for specified classes of chemical supplies listed in the Table. The Table pairs chemical names with their applicable HSN Codes; when an HSN Code is specified the eight digit number must be shown on the invoice, and where entries state 'As applicable' the appropriate eight digit HSN must be indicated.
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Provisions expressly mentioned in the judgment/order text.
HSN code requirement: Registered persons must record eight digit HSN codes for specified chemical supplies on tax invoices.
The notification inserts a proviso under rule 46 of the Nagaland GST Rules requiring registered persons to state eight digit HSN Codes in tax invoices for specified classes of chemical supplies listed in the Table. The Table pairs chemical names with their applicable HSN Codes; when an HSN Code is specified the eight digit number must be shown on the invoice, and where entries state "As applicable" the appropriate eight digit HSN must be indicated.
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