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        Case ID :
        GST - States

        Mentioning of HSN Codes in invoices. - G.O.Ms. No. 13 /A1/CT/2017 - Puducherry SGST

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        HSN code disclosure required on tax invoices based on annual turnover thresholds, specifying number of HSN digits to be shown. Registered persons must mention the digits of the Harmonised System of Nomenclature (HSN) codes in tax invoices according to prescribed annual turnover bands; the notification specifies corresponding numbers of HSN digits for each turnover band and takes effect from the commencement date in 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 on tax invoices based on annual turnover thresholds, specifying number of HSN digits to be shown.

                                Registered persons must mention the digits of the Harmonised System of Nomenclature (HSN) codes in tax invoices according to prescribed annual turnover bands; the notification specifies corresponding numbers of HSN digits for each turnover band and takes effect from the commencement date in July 2017.


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