HSN code digit requirement updated: turnover based HSN disclosure rules with an omission allowance for supplies to unregistered persons. Prescribes the number of digits of the Harmonised System of Nomenclature (HSN) Code to be shown on tax invoices according to a registered person's aggregate turnover in the preceding financial year, substitutes the existing Table under rule 46, and allows registered persons within the lower turnover band to omit HSN digit mention when supplying to unregistered persons.
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Provisions expressly mentioned in the judgment/order text.
HSN code digit requirement updated: turnover based HSN disclosure rules with an omission allowance for supplies to unregistered persons.
Prescribes the number of digits of the Harmonised System of Nomenclature (HSN) Code to be shown on tax invoices according to a registered person's aggregate turnover in the preceding financial year, substitutes the existing Table under rule 46, and allows registered persons within the lower turnover band to omit HSN digit mention when supplying to unregistered persons.
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