| Date: |
28-06-2017
|
| Notification No: |
Notification No. 5/2017 - Integrated Tax
|
| Issuing Authority: |
GST
|
| Type: |
Integrated Tax
|
| File No: |
F. No.349/72/2017-GST |
| Subject: |
Seeks to notify the number of HSN digits required on tax invoice
|
|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 5/2017 – Integrated
Tax
New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka
G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Central
Goods and Services Tax Rules, 2017 read with notification No. 4/2017-Integrated
Tax, dated the 28th June 2017, the Central Board of Excise and Customs, on the
recommendations of the Council, hereby notifies that a registered person having
annual turnover in the preceding financial year as specified in column (2) of
the Table below shall mention the digits of Harmonised System of Nomenclature
(HSN) Codes, as specified in the corresponding entry in column (3) of the said
Table, in a tax invoice issued by such person under the said rules.
| Serial Number |
Annual Turnover in the preceding Financial Year |
Number of Digits of HSN Code |
| (1) |
(2) |
(3) |
| 1 |
Upto rupees one crore fifty lakhs |
Nil |
| 2 |
more than rupees one crore fifty lakhs and upto rupees five crores |
2 |
| 3 |
more than rupees five crores |
4 |
2. This notification shall come into force with effect from the 1st day of
July, 2017.
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
[F. No.349/72/2017-GST]
|
|
|