HSN code disclosure requirement: invoice HSN digit detail varies by prior year turnover tiers, imposing graduated compliance. Registered persons must specify Harmonised System of Nomenclature digits on tax invoices according to prior-year turnover bands: none for the lowest band, two digits for the mid band, and four digits for the highest band. The obligation attaches to the issuer of the tax invoice and becomes a compliance condition tied to specified turnover tiers, effective from the stated commencement date.
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 detail varies by prior year turnover tiers, imposing graduated compliance.
Registered persons must specify Harmonised System of Nomenclature digits on tax invoices according to prior-year turnover bands: none for the lowest band, two digits for the mid band, and four digits for the highest band. The obligation attaches to the issuer of the tax invoice and becomes a compliance condition tied to specified turnover tiers, effective from the stated commencement date.
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