As per rule 46(g) of CGSTR, HSN code must be mentioned on tax invoice. However following exemption has been given in 1^st proviso to Rule 46

1^st Proviso to Rule 46

Board may, by notification, specify-

(i) the number of digits of HSN code for goods or services that a class of RP shall be required to mention; or

(ii) a class of supply of goods or services for which specified number of digits of HSN code shall be required to be mentioned by all RP; and

(iii) the class of RP that would not be required to mention the HSN code for goods or services:]

Under 1st proviso to rule 46, board has issued Notification No. 12/2017-Central Tax dt. 28-06-2017.

Following RPs are required to mention HSN code in tax invoice

1.

From 01-07-2017 to 31-03-2021

RP having annual turnover in the preceding FY as specified in column (2) shall mention the digits of HSN Codes, as specified in column (3), in a tax invoice

.

2.

From 01-04-2021

RP having annual turnover in the preceding FY as specified in column (2) shall mention the digits of HSN Codes, as specified in column (3), in a tax invoice

HSN not mandatory for RPs having AT upto Rs. 5Cr on tax invoice to URP

RP having aggregate turnover up to Rs.5 Cr in the previous FY may not mention the HSN Code, in respect of supplies made to unregistered persons.

3.

[1][Wef 01-12-2020, for specified class of supply, 8 digits HSN code is required in a tax invoice.

For specified class of supply, please refer 2^nd Proviso of Notification No. 12/2017-Central Tax dt. 28-06-2017.