HSN code disclosure requirement mandates specific HSN digit lengths on tax invoices based on turnover tiers and rule provisions. A Tamil Nadu GST notification mandates mandatory HSN code disclosure on tax invoices with digit-length obligations tied to a registered person's annual turnover: no HSN digits for the lowest turnover tier, two digits for the middle tier, and four digits for the highest tier. The requirement stems from the first proviso to the applicable GST rule and takes effect from the first day of July, 2017.
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Provisions expressly mentioned in the judgment/order text.
HSN code disclosure requirement mandates specific HSN digit lengths on tax invoices based on turnover tiers and rule provisions.
A Tamil Nadu GST notification mandates mandatory HSN code disclosure on tax invoices with digit-length obligations tied to a registered person's annual turnover: no HSN digits for the lowest turnover tier, two digits for the middle tier, and four digits for the highest tier. The requirement stems from the first proviso to the applicable GST rule and takes effect from the first day of July, 2017.
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