HSN code reporting required: eight-digit HSN must be shown on tax invoices for specified chemical supplies. The amendment inserts a proviso requiring registered persons to mention eight digits of the HSN code on tax invoices for supplies of the specific chemical substances listed in the appended table. The table pairs chemical names (including certain CAS references) with prescribed HSN codes or marks some entries 'as applicable,' thereby tying invoice classification obligations to those listed items. The notification is stated to have effect from the first day of December, 2020.
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 required: eight-digit HSN must be shown on tax invoices for specified chemical supplies.
The amendment inserts a proviso requiring registered persons to mention eight digits of the HSN code on tax invoices for supplies of the specific chemical substances listed in the appended table. The table pairs chemical names (including certain CAS references) with prescribed HSN codes or marks some entries "as applicable," thereby tying invoice classification obligations to those listed items. The notification is stated to have effect from the first day of December, 2020.
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