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    <title>HSN Code: Unregistered Persons</title>
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    <description>HSN code need not be quoted on supplies to unregistered persons where the supplier&#039;s turnover in the prior financial year falls below the prescribed turnover threshold. A clinic providing predominantly inpatient and outpatient services with overall turnover below the threshold and largely B2C invoices is not required to show HSN on B2C invoices, and correspondingly need not report HSN for those B2C supplies in GSTR-1.</description>
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      <description>HSN code need not be quoted on supplies to unregistered persons where the supplier&#039;s turnover in the prior financial year falls below the prescribed turnover threshold. A clinic providing predominantly inpatient and outpatient services with overall turnover below the threshold and largely B2C invoices is not required to show HSN on B2C invoices, and correspondingly need not report HSN for those B2C supplies in GSTR-1.</description>
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