HSN code mention requirement: mandates digit precision in tax invoices by turnover category, with relaxed obligation for small suppliers. Prescribes the number of digits of the Harmonised System of Nomenclature (HSN) code to be shown on tax invoices based on a registered person's aggregate turnover in the preceding financial year: up to five crores-four digits; more than five crores-six digits. Effective from the stated implementation date. Provides that a registered person with aggregate turnover up to five crores may not mention the specified number of HSN code digits when issuing tax invoices for supplies to unregistered persons.
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Provisions expressly mentioned in the judgment/order text.
HSN code mention requirement: mandates digit precision in tax invoices by turnover category, with relaxed obligation for small suppliers.
Prescribes the number of digits of the Harmonised System of Nomenclature (HSN) code to be shown on tax invoices based on a registered person's aggregate turnover in the preceding financial year: up to five crores-four digits; more than five crores-six digits. Effective from the stated implementation date. Provides that a registered person with aggregate turnover up to five crores may not mention the specified number of HSN code digits when issuing tax invoices for supplies to unregistered persons.
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