In exercise of the powers conferred by the first proviso to Rule 46 of the Goa Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendment in the Government notification No. CCT/26-2/2017-18/2/1241, dated 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated 30th June, 2017, namely:-
In the said notification, after the first proviso, the following proviso shall be inserted, namely,-
Provided further that for class of supply as specified in column (2) and whose HSN Code as specified 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-
Hemant Kumar, IAS,
Commissioner of State Tax.