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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 code digit requirement: tax invoices must state specified HSN digits according to taxpayer turnover under UTGST.</h1> Requires registered persons under the UTGST for Dadra and Nagar Haveli to mention specified digits of the Harmonised System of Nomenclature (HSN) code on tax invoices according to their annual turnover band: exemption for the lowest band, two digits for the middle band, and four digits for the highest band, effective from the notified commencement date pursuant to the proviso to rule 46 of the UTGST rules.

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