Section 33 is a transparency rule: where tax is part of the price, the customer must be able to see it.
Key points
- Under section 33 of the CGST Act, 2017, where a supply is made for consideration, the person liable to pay tax must prominently indicate the amount of tax forming part of the price in all documents relating to assessment, tax invoice and similar documents.
The provisions
33Tax to be shown on documents
Statutory text
Notwithstanding anything contained in this Act or any other law for the time being in force, where any supply is made for a consideration, every person who is liable to pay tax for such supply shall prominently indicate in all documents relating to assessment, tax invoice and other like documents, the amount of tax which shall form part of the price at which such supply is made.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Must GST be shown separately on an invoice?
- Yes. Section 33 of the CGST Act requires the tax forming part of the price to be indicated prominently.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The section overrides any other law. It complements the invoice particulars in Rule 46, which require the rate and amount of each tax to be shown separately.