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path: root/addons/l10n_in_purchase/views/report_purchase_order.xml
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<?xml version="1.0" encoding="utf-8"?>
<odoo>

    <template id="gst_report_purchaseorder_document_inherit" inherit_id="purchase.report_purchaseorder_document">
        <xpath expr="//t[@t-foreach='o.order_line']//td[@id='product']" position="replace">
            <td>
                <span t-field="line.name"/>
                <t t-if="line.product_id.l10n_in_hsn_code and o.company_id.country_id.code == 'IN'">
                    <h6>
                        <strong class="ml16">HSN/SAC Code:</strong>
                        <span t-field="line.product_id.l10n_in_hsn_code"/>
                    </h6>
                </t>
            </td>
        </xpath>
    </template>

    <template id="gst_report_purchasequotation_document_inherit" inherit_id="purchase.report_purchasequotation_document">
        <xpath expr="//t[@t-foreach='o.order_line']//td[@id='product']" position="replace">
            <td>
                <span t-field="order_line.name"/>
                <t t-if="order_line.product_id.l10n_in_hsn_code and o.company_id.country_id.code == 'IN'">
                    <h6>
                        <strong class="ml16">HSN/SAC Code:</strong>
                        <span t-field="order_line.product_id.l10n_in_hsn_code"/>
                    </h6>
                </t>
            </td>
        </xpath>
    </template>

</odoo>