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Its depend on ur Turnover..
below 1.5 crore its not mandatory....
when annual turnover -
upto 1.5 crore- no HSN code
1.5 crore - 5 crore=2 digit HSN code is mandatory
above 5 crore=4 digit HSN code is mandatory
IST FOUR
what is the first two digits of hsn code for taxable services??????
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