CBIC vide Notification no. 78/2020-CT dated 15th October, 2020, has specified that w.e.f. 1st April, 2021, registered persons are required to quote HSN as per below mentioned table.
| Taxpayers with Aggregate Turnover (PAN based) in the previous financial year | Number of Digits of HSN Code |
| Upto ₹ 5 Crores | 4 |
| More Than ₹ 5 Crores | 6 |
Further, a registered person having aggregate turnover up to ₹ 5 crores may not mention the HSN in a Tax Invoice issued to unregistered persons.