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of <h1>Maharashtra GST Act 2017: HSN Code Requirement Based on Annual Turnover for Registered Persons Effective July 1, 2017.</h1> The Government of Maharashtra, under the Maharashtra Goods and Services Tax Act, 2017, mandates that registered persons must include Harmonised System of Nomenclature (HSN) Codes on tax invoices based on their annual turnover. For turnovers up to INR 1.5 crore, no HSN code is required. For turnovers exceeding INR 1.5 crore but up to INR 5 crore, a 2-digit HSN code is necessary. For turnovers of INR 5 crore and above, a 4-digit HSN code must be used. This regulation is effective from July 1, 2017, as per the directive issued by the Deputy Secretary to the Government.
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