HSN code digit disclosure requirement on tax invoices varies by turnover band, dictating invoice classification obligations under UTGST. Registered persons under Union Territory GST (Andaman and Nicobar Islands) must mention specified digits of the Harmonised System of Nomenclature (HSN) code on tax invoices according to three turnover bands: no HSN digits for the lowest turnover band, two digits for the middle band, and four digits for the highest band; this requirement is an invoicing compliance obligation effective from the date stated in the notification.
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.
HSN code digit disclosure requirement on tax invoices varies by turnover band, dictating invoice classification obligations under UTGST.
Registered persons under Union Territory GST (Andaman and Nicobar Islands) must mention specified digits of the Harmonised System of Nomenclature (HSN) code on tax invoices according to three turnover bands: no HSN digits for the lowest turnover band, two digits for the middle band, and four digits for the highest band; this requirement is an invoicing compliance obligation effective from the date stated in the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.