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        Case ID :
        GST - States

        Harmonised System of Nomenclature (HSN) Codes - Annual Turnover in the preceding Financial Year. - J.21011/1/2017-TAX/Vol-II(i) - Mizoram SGST

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        HSN code digit requirement: invoices must show prescribed HSN digits according to registered person's turnover bands. Registered persons must state prescribed HSN Code digits on tax invoices according to annual turnover bands: the lowest band is exempt, the middle band requires two digits, and the highest band requires four digits; the requirement operates from the notification's commencement date for GST invoicing compliance.
                          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 digit requirement: invoices must show prescribed HSN digits according to registered person's turnover bands.

                                Registered persons must state prescribed HSN Code digits on tax invoices according to annual turnover bands: the lowest band is exempt, the middle band requires two digits, and the highest band requires four digits; the requirement operates from the notification's commencement date for GST invoicing compliance.


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