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Ms Riya Sharma
On 12/15/18, 8:34 AM
Under GST law all Goods and Services are Classified in a  systematic and logical manner. This brings in a uniform classification of goods and facilitates international trade.

No,  Harmonized System of Nomenclature Code (HSN Code) is not Compulsory for all the Invoices in India if Assessee have turnover below Rs 1.5 Cr. It is Mandatory if,

Assessee having Turnover of Rs 5 Cr or more- 4 Digit HSN are required.
Assessee having Turnover of Rs 1.5Cr to Rs 5 Cr or more- 2 Digit HSN are required.

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Asked: 12/15/18, 4:25 AM
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Last updated: 2/2/19, 1:21 AM