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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>HSN/SAC invoicing requirement expanded to six digits for higher turnover GST taxpayers, increasing invoice classification detail.</h1> With effect from 1 April 2021, taxpayers above the turnover threshold must quote six digit HSN Code or SAC on taxable supply invoices, while taxpayers below that threshold must furnish four digit HSN on B2B invoices; six digit HSN codes used in Customs apply to GST and official tariff and GST rate schedules and search facilities on government portals support code determination.

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