Export invoice - Number of digits of SAC to be mentioned

[Mohideen A]

As per notification 12/2017 - Central tax, if the annual turnover is more than 5 crores then 4 digits of HSN to be mentioned in the Tax invoice.

Similarly for Export of services, is it mandatory to mention 6 digits or 4 digits is sufficient? Kindly clarify

Thanks in advance

AI Summary

HSN/SAC Code requirement: four digit HSN/SAC is mandatory on export invoices when turnover threshold applies; six digit not required.
The notifications mandate reporting of HSN/SAC codes on tax invoices based on turnover thresholds; where applicable, four digit HSN/SAC codes are required for all taxable supplies including exports, and the current notifications and related e way bill instrument do not mandate six digit HSN/SAC codes for export invoices.