HSN code digits requirement links HSN digit length to annual turnover for invoices, with certain chemicals requiring full eight-digit codes. Specification of the number of digits of the HSN Code on tax invoices is tied to a registered person's aggregate turnover in the preceding financial year, with a lower digit requirement for taxpayers below a threshold and a higher digit requirement for those above it; registered persons below the higher threshold may omit HSN digits when supplying to unregistered persons, and a listed set of specified chemical products must be reported with eight-digit HSN Codes in invoices.
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Provisions expressly mentioned in the judgment/order text.
HSN code digits requirement links HSN digit length to annual turnover for invoices, with certain chemicals requiring full eight-digit codes.
Specification of the number of digits of the HSN Code on tax invoices is tied to a registered person's aggregate turnover in the preceding financial year, with a lower digit requirement for taxpayers below a threshold and a higher digit requirement for those above it; registered persons below the higher threshold may omit HSN digits when supplying to unregistered persons, and a listed set of specified chemical products must be reported with eight-digit HSN Codes in invoices.
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