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<h1>Delhi Govt Mandates HSN Codes on Tax Invoices; Requirements Vary by Business Turnover under Notification No. 12/2017-State Tax.</h1> The Department of Trade and Taxes, Government of NCT of Delhi, has issued Notification No. 12/2017-State Tax, effective from July 1, 2017. It mandates that registered persons must include Harmonised System of Nomenclature (HSN) Codes on tax invoices based on their annual turnover. Businesses with a turnover up to INR 1.5 crore are exempt from this requirement, those with a turnover between INR 1.5 crore and INR 5 crore must include two digits, and those with a turnover of INR 5 crore and above must include four digits.