Notification No. 12/2017
Date: June 28, 2017
Subject: Prescription of HSN code requirement on tax invoices based on turnover
Description:
Registered persons are required to mention HSN codes on tax invoices based on their aggregate turnover. No HSN is required up to ₹1.5 crore turnover, two-digit HSN for turnover between ₹1.5 crore and ₹5 crore, and four-digit HSN for turnover exceeding ₹5 crore.
Effective Date: 1st July, 2017