Dear All,
In continuation to the appended mail, this is to apprise you that the Central Board of Indirect Taxes and Customs has prescribed the number of digits of HSN Code to be mentioned on tax invoice by the registered person with effect from 01 April 2021, in respect of following categories :
| S. No. | Aggregate turnover in the preceding Financial Year | Number of Digits of HSN Code |
| 1 | More than INR 5 crores | 6 Digits |
| 2 | Upto INR 5 crores | 4 Digits |
| 3 | Upto INR 5 crores (where supplies are made to unregistered persons) | Optional |