HSN Code Digits for Tax Invoices in Chandigarh · 12/2017 – Union Territory Tax
CBIC / GST notification 12/2017 – Union Territory Tax · 30 Jun 2017
Official title
12/2017-Union Territory Tax : Notifies Number of Digits of harmonised System of Nomenclature Code for Chandigarh
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government notifies the number of digits of Harmonised System of Nomenclature Codes that registered persons must mention in tax invoices based on annual turnover. Registered persons with an annual turnover of less than one crore fifty lakhs rupees mention nil digits. Registered persons with an annual turnover of more than one crore fifty lakhs rupees but less than five Crores rupees mention two digits. Registered persons with an annual turnover of five Crores rupees and above mention four digits. This notification comes into force with effect from the 1st day of July, 2017.
What you must do
- Mention the digits of Harmonised System of Nomenclature Codes in a tax invoice
Key dates
- Effective from
- 01 Jul 2017
- Date of coming into force
Document text
To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of India, Extraordinary]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 12/2017 – Union Territory Tax
New Delhi, the 30^th 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 (Chandigarh) 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 |
- This notification shall come into force with effect from the 1^st day of July, 2017.
[F. No. S-31011/25/2017-ST-I-DOR]
(S.R.MEENA)
Under Secretary to the Government of India
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 30 Jun 2017
- Document number
- 12/2017 – Union Territory Tax
- Issuing division
- Department of Revenue
- Effective date
- 01 Jul 2017
- Coverage area
- indirect-tax