odoo16/addons/l10n_in_stock/views/report_stockpicking_operations.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>

    <template id="gst_report_picking_inherit" inherit_id="stock.report_picking">
        <xpath expr="//span[@t-field='ml.product_id.description_picking']" position="after">
            <t t-if="ml.product_id and ml.product_id.l10n_in_hsn_code and o.company_id.account_fiscal_country_id.code == 'IN'"><h6><strong class="ml16">HSN/SAC Code:</strong> <span t-field="ml.product_id.l10n_in_hsn_code"/></h6></t>
        </xpath>
    </template>

</odoo>