Arbitration Act, 1996 provides a process where conflicts between parties are sent to a third party who then settles them. The whole debate and discussions are related to the insertion of arbitration clause, and its validity. This article gives more focus on the discussion that whether the tax invoice's clause qualifies as an arbitration clause. The arbitration agreement becomes a crucial component of any agreement if the parties elect to submit their disputes to arbitration. The arbitration agreement or clause is the crucial component of the Arbitration Act, 1996 without whom there is no app/licability of the Arbitration Act as the arbitrator gets its authority from the arbitration agreement or clause.

In this article, this question will be solved by the analysis of the case of Bennett Coleman & Co. Ltd. Applicant v. MAD (India) Pvt. Ltd and various other cases and by testifying it with the help of various tests propounded by the Hon’ble courts.

It is hoped that the analysis under this study will help the readers, researchers, and practitioners in understanding the positionthat whether the tax invoice's clause qualifies as an arbitration clause. There remains no confusion in the mind of the above people regarding the conditions of the tax invoice's clause.