How many rupees above mention HSN Code ?

As per Notification No 12/2017 - Central Tax dated 28-Jun-2017, the number of digits of HSN Code to be mentioned on Tax Invoice is described. It depends on the preceding Financial Year turnover of the entity.

1. If < 1.5 crore then NIL Digits of HSN Code

2. If > 1.5 Crore but < 5 crore then TWO Digits of HSN Code

3. If > 5 Crore then FOUR Digits of HSN Code