HSN code requirement: registered suppliers must include eight-digit HSN in invoices for specified chemical supplies. Registered persons must mention eight digits of the HSN code in tax invoices for the specified chemical supplies listed in the Table; the amendment inserts a proviso after the first proviso to the invoicing rule, pairing each chemical name with its corresponding HSN code or an 'as applicable' notation, thereby creating a targeted invoice disclosure obligation for those listed items.
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 suppliers must include eight-digit HSN in invoices for specified chemical supplies.
Registered persons must mention eight digits of the HSN code in tax invoices for the specified chemical supplies listed in the Table; the amendment inserts a proviso after the first proviso to the invoicing rule, pairing each chemical name with its corresponding HSN code or an "as applicable" notation, thereby creating a targeted invoice disclosure obligation for those listed items.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.