HSN summary is mandatory

No need if turn over less than the limit...
Also it's not mandatory to service provider...

But Descripttion of Goods is mandatory

Dear.,

Also no need or Not mandatory ....

Dear

notification 12/2017 CT , Dr 28/6/17

provides that a registered person having annual turnover in the preceding financial year less than Rs.1 .5 Crore is not required to mention the digits of HSN codes in a tax invoice issued by him. However, in GSTR 1 & 2 he must give the details of stock sold HSN code wise.
So person having turnover up to Rs 1.5 crore may skip HSN codes but they have to provide quantitative details and descripttion of all items sold.

Oh god...

Please go through the query.... and please.

Thanks for your quick response.

The notification is regard to HSN code to be mentioned for Goods & service both

Hsn summary not mandatory for turnover below 1.5 crore.

No need to Services... HSN and SAC codes are different and also no need if less than the limit...
Even above 1.5crs no need to SAC code...