HSN Code in GST Invoice

 

 

As per the circular no,12/2017(Central Tax) issued by Ministry of Finance the number of HSN number that needs to be shown in the tax invoice is based on the turnover of the registered person in the preceding year.

A registered person having annual turnover in the preceding financial year as specified in column (2) of the Table below shall mention the digits of Harmonised System of nomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by him under the said rules.

Table

Serial Number	Annual Turnover in the preceding Financial year	Number of Digits of HSN Code
1.	Upto Rupees One Crore Fifty Lakhs	Nil
2.	More than Rupees One Crore Fifty Lakhs and upto Rupees Five Crores	2
3.	More than Rupees Five Crores	4

To view the notification, click the link below:

HSN_Notification