HSN code disclosure requirement: tax invoices must show prescribed HSN digits according to turnover tiers, effective from July. Registered persons must disclose HSN code digits on tax invoices according to turnover tiers: nil for the lowest tier, two digits for the middle tier, and four digits for the highest tier, pursuant to the proviso to the invoice rule under the Karnataka GST Rules. This obligation applies in Karnataka and takes effect from 1 July 2017.
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: tax invoices must show prescribed HSN digits according to turnover tiers, effective from July.
Registered persons must disclose HSN code digits on tax invoices according to turnover tiers: nil for the lowest tier, two digits for the middle tier, and four digits for the highest tier, pursuant to the proviso to the invoice rule under the Karnataka GST Rules. This obligation applies in Karnataka and takes effect from 1 July 2017.
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