| Date: |
30-06-2017
|
| Notification No: |
Notification No. 15/2017 – Union Territory Tax
|
| Issuing Authority: |
GST
|
| Type: |
Union Territory Tax
|
| File No: |
[F. No. S-31011/25/2017-ST-I-DOR] |
| Subject: |
Notifies Number of Digits of harmonised System of Nomenclature Code for Lakshadweep
|
|
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 15/2017 – Union Territory Tax
New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939
G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union
Territory Goods and Services Tax (Lakshadweep) Rule, 2017, the Central
Government, on the recommendations of Goods and Services Tax Council, hereby
notifies that the registered person having annual turnover as specified in
column (2) of the Table below shall mention the digits of Harmonised System of
Nomenclature Codes, as specified in the corresponding entry in column (3) of the
said Table, in a tax invoice issued by them under the said notification:
Table
| Serial Number |
Turnover |
Number of Digits of Harmonised System of Nomenclature Code
|
| (1) |
(2) |
(3) |
| 1. |
Less than one crore fifty lakhs rupees |
Nil |
| 2. |
More than one crore fifty lakhs rupees but less than five Crores
rupees |
2 |
| 3. |
Five Crores rupees and above |
4 |
2. This notification shall come into force with effect from the 1st day of
July, 2017.
[F. No. S-31011/25/2017-ST-I-DOR]
(S.R.MEENA)
Under Secretary to the
Government of India
|
|
|