HSN Code requirement: Registered persons must include eight-digit HSN codes for specified chemical supplies in tax invoices. Registered persons must mention eight digits of HSN Codes in tax invoices for the classes of supply specified in the Table, which lists particular chemical substances with their HSN Codes or notes them as applicable; the requirement is made under the first proviso to rule 46 of the Kerala Goods and Services Tax Rules and applies to invoice issuance for the enumerated chemicals.
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 requirement: Registered persons must include eight-digit HSN codes for specified chemical supplies in tax invoices.
Registered persons must mention eight digits of HSN Codes in tax invoices for the classes of supply specified in the Table, which lists particular chemical substances with their HSN Codes or notes them as applicable; the requirement is made under the first proviso to rule 46 of the Kerala Goods and Services Tax Rules and applies to invoice issuance for the enumerated chemicals.
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