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        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.

        <h1>HSN Code disclosure requirement: invoices must show specified HSN digits based on turnover thresholds under rule forty-six.</h1> Notification prescribes mandatory disclosure of Harmonised System of Nomenclature (HSN) digits in tax invoices by registered persons under rule 46, with three turnover-based categories prescribing nil, two, or four digits respectively, and comes into force from the commencement date stated in the instrument.

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