TIn case of sale or purchase of goods, the amount of cess charged shall be shown separately in the invoice. Other provisions of section 60 of UK Vat Act, 2005 regarding sale invoice shall mutatis-mutandis apply.
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Levy and collection of cessSection 4 · credit of the proceeds of the cess or fee to specially created fundsSection 5 · Mutatis Mutandis application of different actsSection 6 · Power of commissionerSection 7 · Inspection of accounts, search and seizuresSection 9 · Power of state government to make rulesIndia Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.