Number of Digits of Harmonised System of Nomenclature Code

 Vide NOTIFICATION NO. 78/2020 – Central Tax, dated    15.10.2020, 

the Central Board of Indirect Taxes and Customs, on the recommendations of the Council, made amendments to Notification No.12/2017-Central Tax, dated 28.06.2017 by substituting the following table (With effect from 01.04.2021)

TABLE

Serial Number	Aggregate Turnover in the preceding Financial Year	Number of Digits of Harmonised System of Nomenclature Code (HSN Code)
(1)	(2)	(3)
1.	Up to rupees five crores	4
2.	more than rupees five crores	6

Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.