Kamdhuda Enterprises, a partnership firm applied for registration under the GST law and obtained the same on 10th January, 2020. Partners of the firm to keep the rates confidential for the goods sold want to show in the

Rule 46 of the CGST Rules, inter alia, postulates that tax invoice to be issued by the registered person shall contain the following particulars: Taxable value of supply of goods or services or both; Rate of tax (Central tax, State tax, Integrated tax, Union territory tax or cess) Amount of tax charged in respect of taxable goods or services (Central tax, State tax, Integrated tax, Union territory tax or cess) Therefore, the supplier is bound to mention the above listed details separately in the tax invoice to be issued for the product sold. The proposed action of showing consolidated amounts in the tax invoices as contended by the partners of Kamdhuda Enterprises is incorrect and is not tenable in law under the CGST Act, 2017.