Speak now

In exercise of the powers conferred by the fi rst proviso to rule 46 of the Tamil Nadu Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the notification of the Commissioner of Commercial Taxes in No. 1 (Rc 085/2017 Taxation A1), dated the 29th June, 2017 and subsequently amended in the notifi cation of the Commissioner of State Tax in No. 13/2020, dated the 16th October, 2020 published vide Tamil Nadu Government Gazette Extraordinary No. 427 in No. VI(1)/383(c-3)/2020, dated 16th October, 2020, namely:– 2. In the said notifi cation, after the fi rst proviso, the following proviso shall be inserted, namely, - Provided further that for class of supply as specifi ed in column (2) and whose HSN Code as specifi ed in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules –