HSN code disclosure requirement - invoices must show specified HSN digits based on annual turnover brackets. Registered persons must include specified digits of the Harmonised System of Nomenclature (HSN) Codes on tax invoices according to turnover: nil for the lowest bracket, two digits for the middle bracket, and four digits for the highest bracket; requirement effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
HSN code disclosure requirement - invoices must show specified HSN digits based on annual turnover brackets.
Registered persons must include specified digits of the Harmonised System of Nomenclature (HSN) Codes on tax invoices according to turnover: nil for the lowest bracket, two digits for the middle bracket, and four digits for the highest bracket; requirement effective from the stated commencement date.
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