0093·Manufacturers cannot report non-adjustable supplies

What this means

Non-adjustable supplies under a particular schedule entry are restricted by business activity. The same line that passes for a distributor fails for a manufacturer.

Why it happens

• The registration is a manufacturer but the item was classified using distributor treatment.
• Classification was copied from a supplier whose registration differs.
• The taxpayer registered multiple business natures but the invoice implies the restricted one.

How to fix it

1. 1Check which sale types your registered business activity actually permits.
2. 2Do not copy a supplier's classification wholesale — their activity may differ from yours.

Scenarios where this appears

Sandbox scenarios that commonly produce 0093.

• SN025Drugs sold at a fixed rate under the Eighth Schedule

Related errors

• 0007The sale type selected is not valid for this registration
• 0078Item serial number is required where an SRO is provided