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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 amended to specify digit lengths for suppliers, with limited exemption for small taxpayers.</h1> Amendment substitutes the Table in Notification No. 5/2017 to require disclosure of four HSN code digits on invoices for suppliers with aggregate turnover up to five crores rupees and six digits for those exceeding that turnover, effective 1 April 2021, while allowing registered persons with turnover up to five crores rupees to omit HSN digit mention on invoices to unregistered persons.

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