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    <title>Harmonised System of Nomenclature (HSN) Codes</title>
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      <description>A state notification requires registered persons to state a specified number of HSN digits on tax invoices according to their preceding financial year turnover: nil for the lowest band, two digits for the middle band, and four digits for the highest band. The requirement is prescribed under rule 46 of the State SGST Rules and applies to all registered persons within the turnover bands.</description>
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