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of <h1>Nagaland GST Rules: Mandatory HSN Codes for Tax Invoices Based on Turnover Effective July 1, 2017.</h1> The Government of Nagaland's Finance Department issued a notification under the Nagaland Goods and Services Tax Rules, 2017, mandating the use of Harmonised System of Nomenclature (HSN) Codes on tax invoices based on annual turnover. Registered persons with a turnover up to INR 1.5 crore are exempt from using HSN codes. Those with a turnover exceeding INR 1.5 crore and up to INR 5 crore must use 2-digit HSN codes, while those with a turnover above INR 5 crore must use 4-digit HSN codes. This notification is effective from July 1, 2017.
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