Amount of tax to be indicated in tax invoice and other documents
Section 33, CGST Act
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Section 33 requires the amount of tax to be shown prominently and separately on the invoice/document, so the tax component is transparent to the buyer.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Tax must be shown separately – a lump-sum ‘inclusive’ invoice to a registered buyer creates a credit problem for him and an anti-profiteering exposure for you.
The exact words of the law
462 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/S. SUSHEE HI-TECH CONSTRUCTION (P) LTD., v. COMMERCIAL TAX OFFICER BASHEERBAGH AND ANOTHER
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Idea Cellular Limited, a Company incorporated under the v. The Commercial Tax Officer, Nampally CIrcle,
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M/s.Houseware Distribution Network v. The Commercial Tax Officer
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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Does this apply to your case, or not?
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