HSN code disclosure requirement adjusted by turnover threshold; small suppliers may omit HSN digits for unregistered customers. Amendment prescribes that tax invoices must display HSN code digits according to a supplier's aggregate turnover: four digits for suppliers within the lower turnover threshold and six digits for suppliers above it, while allowing suppliers at or below the lower threshold to omit HSN digits for supplies to unregistered persons.
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 disclosure requirement adjusted by turnover threshold; small suppliers may omit HSN digits for unregistered customers.
Amendment prescribes that tax invoices must display HSN code digits according to a supplier's aggregate turnover: four digits for suppliers within the lower turnover threshold and six digits for suppliers above it, while allowing suppliers at or below the lower threshold to omit HSN digits for supplies to unregistered persons.
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