If the turnover is below 1.5 cr no need to mention HSN code.
Otherwise it is mandatory
No its not mandatory. If Annual Turnover in the preceeding financial year is less than 1.5 crore , its not necessary. Refer notifiacation 12/2017-Central Tax dated 28th June 2017
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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Naveen Fintech Pvt Ltd
Kolkata
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