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<h1>HSN code digit disclosure requirement on tax invoices varies by turnover band, dictating invoice classification obligations under UTGST.</h1> 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.