[IBR-079-OM] - When Goods or Services identification (BTOM-019) is 'Goods' then Item classification identifier (IBT-158, HS code) must be provided except when Invoice transaction type (BTOM-001) is 'Simplified Tax Invoice' (X1XXXXXXXXXXXXXXXXXX)
IBR-079-OMcac:InvoiceLine | cac:CreditNoteLine$isSimplified or not(cac:Item/cac:ItemSpecificationDocumentReference[cbc:ID/@schemeName='MP']/cbc:DocumentTypeCode='G') or cac:Item/cac:CommodityClassification/cbc:ItemClassificationCode[@listID='HS']