HSN code digit requirement: specifies digits by turnover band and allows omission for small suppliers to unregistered buyers. Prescribes the number of HSN code digits required on tax invoices according to a registered person's aggregate turnover in the preceding financial year, substituting a table that sets two turnover-based categories with corresponding HSN digit requirements. It permits registered persons in the lower turnover category to omit the HSN digit entry on invoices for supplies to unregistered persons under the GST rules.