Mr. Musafir of Jharkhand, engaged in supply of medical drugs has an aggregate turnover of ₹7 Crore in the financial year 2020-2021. He issues invoices to customers without mentioning the HSN Code for goods to customers t

If the turnover of Mr. Musafir is ₹4.5 Crores i.e. not exceeding ₹5 Crores, the number of digits of HSN to be mentioned on the tax invoice shall be 2. The above said answer is based on Notification No. 12/2017-C.T 28.6.2017 which had its operation until 31.3.2021. Alternate Answer 6(b)(ii) (as per Notification No. 78/2020 - Central Tax, dated October 15, 2020): 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 in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.