Relaxation is giving HSN code or accounting code of service :
The Commissioner may, on the recommendations of the Council, by notification, specify – (i) the number of digits of HSN code for goods or the Accounting Code for services, that a class of registered persons shall be required to mention, for such period as may be specified in the said notification, and (ii) the class of registered persons that would not be required to mention the HSN code for goods or the Accounting Code for services, for such period as may be specified in the said notification – first proviso to rule 1(1) of Invoice Rules.