<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">The board or commissioner by notification may specify the number of digits of HSN/SAC code that a taxpayer is required to mention.</span></span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Dealers with annual turnover up to Rs 1.5 crore &ndash; not required to mention HSN code.</span></span></span></li>
	<li style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Dealers with annual turnover between 1.5 crore to 5 crores- mention first two digits of HSN code.</span></span></span></li>
	<li style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Dealers with annual turnover more than 5 crores &ndash; mention four digits of HSN code.</span></span></span></li>
</ul>