HSN wise purchase under annual return

Is the 100% purchase required to declare hsn wise summmary detail under column 18 of annual return or only those purchases hsn detail required to which independtly having account for 10% or more value of total inward supplies..
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HSN Code required only for more than 10% having independent  of Total purchase 

thanx a lot sir...
10% calculate bill wise or hsn wise

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