HSN Code disclosure requirement: invoice HSN digit obligations imposed according to turnover tiers under GST invoice rules. A Bihar SGST notification requires registered persons to disclose Harmonised System of Nomenclature (HSN) Codes on tax invoices according to turnover-based thresholds: exemption for the lowest turnover tier, two HSN digits for the mid tier, and four HSN digits for the highest tier, effective from 1 July 2017 under the first proviso to rule 46 of the Bihar GST Rules.
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 disclosure requirement: invoice HSN digit obligations imposed according to turnover tiers under GST invoice rules.
A Bihar SGST notification requires registered persons to disclose Harmonised System of Nomenclature (HSN) Codes on tax invoices according to turnover-based thresholds: exemption for the lowest turnover tier, two HSN digits for the mid tier, and four HSN digits for the highest tier, effective from 1 July 2017 under the first proviso to rule 46 of the Bihar GST Rules.
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