Specified Digits of HSN Code for Tax Invoice under CGST/ IGST/ UTGST, notified by CBEC

CBEC Notifies the Specified Number of Digits of Harmonised System of Nomenclature (HSN) Code to be mentioned in a Tax Invoice by a registered person

CBEC has notified the prescribed number of digits of HSN code to be mentioned by registered taxpayer in Tax Invoice under CGST/ IGST/ UTGST Rules, 2017, which provides for no mention of HSN code if the registered taxpayer had a turnover of ‘upto 150 lacs’ in the preceding year whereas 2 or 4 digits to be mentioned in case said turnover was ‘above 150 lacs but upto 500 lacs’ or ‘above 500 lacs’, respectively.

Annual Turnover in the preceding Financial Year Number of Digits of HSN Code 
Upto rupees one crore fifty lakhs Nil
more than rupees one crore fifty lakhs and upto rupees five crores 2
more than rupees five crores 4

CBEC Notifications on HSN Code Digits in Tax Invoice under CGST

The CBEC has notified the prescribed number of digits of HSN code to be mentioned by registered taxpayer in Tax Invoice under Rule 46 of the CGST Rules, 2017, i.e. no mention of HSN code if the registered taxpayer had a turnover of ‘upto 150 lacs’ in the preceding year whereas 2 or 4 digits to be mentioned in case said turnover was ‘above 150 lacs but upto 500 lacs’ or ‘above 500 lacs’, respectively.

CBEC Prescribes Digits of HSN Codes for Tax Invoice: Central Tax Notification 12/2017 dt. 29 June 2017

CBEC Notifications on HSN Code Digits in Tax Invoice under IGST

The CBEC has notified the prescribed number of digits of HSN code to be mentioned by registered taxpayer in Tax Invoice under the IGST Rules 2017 (i.e. Rule 46 of the CGST Rules, 2017), i.e. no mention of HSN code if the registered taxpayer had a turnover of ‘upto 150 lacs’ in the preceding year whereas 2 or 4 digits to be mentioned in case said turnover was ‘above 150 lacs but upto 500 lacs’ or ‘above 500 lacs’, respectively.

CBEC Prescribes Digits of HSN Codes for Tax Invoice: Integrated Tax Notification 5/2017 dt. 28 June 2017

CBEC Notifications on HSN Code Digits in Tax Invoice under UTGST (Andaman & Nicobar, Chandigarh, Dadra & Nagar Haveli, Daman & Diu and Lakshadweep)

The CBEC has notified the Specified Number of Digits of HSN Code to be mentioned by a registered person (located in the UTs of Andaman & Nicobar, Chandigarh, Dadra & Nagar Haveli, Daman & Diu and Lakshadweep) under UTGST, in a Tax Invoice, based on his annual turnover, i.e. ‘Nil’ upto 1.5. crores, ‘Two (2) digits’ above 1.5 crores but below 5 crores and ‘Four (4) digits’ for above 5 crores, as under:

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