Alpha Way Industries, a registered person dealing in supply of taxable goods all over India, having an aggregate turnover of 6.75 Crore in the…

CA Intermediate · Taxation · PYQS · January 2025
Alpha Way Industries, a registered person dealing in supply of taxable goods all over India, having an aggregate turnover of 6.75 Crore in the preceding Financial Year, is required to issue Tax Invoice with HSN Code of:
(A) (A) 4 digits for goods supplied to registered persons only (B2B)
(B) (B) 4 digits for goods supplied to registered as well as unregistered persons (B2B and B2C)
(C) (C) 6 digits for goods supplied to registered persons only (B2B)
(D) (D) 6 digits for goods supplied to registered as well as unregistered persons (B2B and B2C)

Suggested Answer and Working Notes:

Correct Answer: Option (D)

(D) 6 digits for goods supplied to registered as well as unregistered persons (B2B and B2C)

Topics: Paper 3B: Goods and Services Tax

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