HSN Code disclosure required: invoices must show specified HSN digits based on turnover tiers from effective date. Registered persons must mention a prescribed number of HSN digits in tax invoices according to turnover tiers under the first proviso to Rule 46, with lower-turnover persons exempt, mid-tier persons required to quote a limited number of digits, and higher-turnover persons required to quote more digits; the notification is effective 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 required: invoices must show specified HSN digits based on turnover tiers from effective date.
Registered persons must mention a prescribed number of HSN digits in tax invoices according to turnover tiers under the first proviso to Rule 46, with lower-turnover persons exempt, mid-tier persons required to quote a limited number of digits, and higher-turnover persons required to quote more digits; the notification is effective from 1 July 2017.
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