HSN code requirement: registered persons must record eight-digit HSN codes for specified chemical supplies in tax invoices. The amendment requires registered persons to mention eight-digit HSN codes in tax invoices for the classes of chemical supply and corresponding HSN codes listed in the Table; where the Table specifies 'As applicable,' the appropriate HSN classification must be applied. This requirement is introduced as a further proviso to rule 46 of the Mizoram GST Rules and is limited to the named chemical substances and their stated HSN entries.
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 record eight-digit HSN codes for specified chemical supplies in tax invoices.
The amendment requires registered persons to mention eight-digit HSN codes in tax invoices for the classes of chemical supply and corresponding HSN codes listed in the Table; where the Table specifies "As applicable," the appropriate HSN classification must be applied. This requirement is introduced as a further proviso to rule 46 of the Mizoram GST Rules and is limited to the named chemical substances and their stated HSN entries.
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