HSN Code requirement: registered persons must state eight digit HSN codes for specified chemical supplies in tax invoices. The state notification amends the GST rules to require that registered persons mention eight digits of HSN Codes in tax invoices for the specified chemical supplies listed in the Table, each identified by chemical name and HSN Code or marked as applicable; the requirement is introduced as an additional proviso to the existing rule and is made effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
HSN Code requirement: registered persons must state eight digit HSN codes for specified chemical supplies in tax invoices.
The state notification amends the GST rules to require that registered persons mention eight digits of HSN Codes in tax invoices for the specified chemical supplies listed in the Table, each identified by chemical name and HSN Code or marked as applicable; the requirement is introduced as an additional proviso to the existing rule and is made effective from the stated commencement date.
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