HSN code disclosure requirement on tax invoices based on aggregate turnover, with conditional exemption for supplies to unregistered recipients. Tax invoices must state a specified number of digits of the Harmonised System of Nomenclature (HSN) Code according to a registered person's aggregate turnover in the preceding financial year, with a proviso permitting registered persons below the lower turnover threshold to omit HSN digits for supplies to unregistered persons; the requirement has a defined commencement date and the original table was later substituted by a subsequent notification altering turnover bands and HSN digit requirements.