• The CBIC vide Notification No. 90/2020–Central Tax, dated December 01, 2020,notified that a registered person mandatorily mention 8 digits of HSN Codes on a tax invoice issued on certain goods.
• Accordingly,  principal Notification No. 12/2017 – Central Tax, dated June 28, 2017 has been amended, and in the said notification, after the first proviso, the following proviso has been inserted:

“Provided further that for class of supply as specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules