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[F. No. S-31011/25/2017-ST-I-DOR]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 30th June, 2017 9
Ashadha, Saka 1939
Notification No. 13/2017 – Union Territory Tax: Notifies Number of Digits of harmonised System of Nomenclature Code for Dadra & Nagar Haveli
GST: [To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of India, Extraordinary]
G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Dadra and Nagar Haveli) 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.
(S.R.MEENA)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 13/2017 - Union Territory Tax
Q1: What is Notification No. 13/2017 – Union Territory Tax?
Answer: It is a GST notification prescribing HSN digit requirements for businesses in Dadra & Nagar Haveli.
The notification specifies how many HSN digits must appear on GST invoices based on turnover.
Q2: What is the purpose of this notification?
Answer: The purpose is to standardise GST invoice classification requirements.
The Government introduced turnover-based HSN reporting to balance compliance simplicity and tax transparency.
Q3: Which businesses are exempt from HSN disclosure?
Answer: Businesses with turnover below ₹1.5 crore.
They were not required to mention HSN codes on invoices under this notification.
Q4: What HSN requirement applies between ₹1.5 crore and ₹5 crore turnover?
Answer: 2-digit HSN disclosure is mandatory.
This provides broad product classification on GST invoices.
Q5: What HSN disclosure applies above ₹5 crore turnover?
Answer: 4-digit HSN disclosure becomes mandatory.
Larger businesses must provide more detailed product classification.
Q6: When did this notification become effective?
Answer: The notification became effective from 1 July 2017.
This aligned with GST implementation in India.
Q7: Why are HSN codes important under GST?
Answer: HSN codes help standardise product classification.
They support GST rates, invoice reporting, return filing, and audit verification.
Q8: Does this notification apply across India?
Answer: This notification specifically applied under the UTGST framework for Dadra & Nagar Haveli.
However, similar HSN disclosure rules exist across GST frameworks.
Q9: Can incorrect HSN reporting create GST disputes?
Answer: Yes.
Wrong HSN classification may lead to tax rate disputes or audit objections.
Q10: What happens when turnover crosses the threshold later?
Answer: Businesses must comply with the higher HSN disclosure requirement.
Turnover should therefore be reviewed periodically.
Q11: Is HSN reporting important in GST returns also?
Answer: Yes.
Modern GST systems increasingly rely on HSN-based reporting and analytics.
Q12: Why do businesses still make HSN mistakes?
Answer: Many underestimate classification complexity.
Improper ERP mapping and copied supplier codes are common causes.
Q13: Has HSN compliance become stricter over time?
Answer: Yes.
GST systems today use automated validation and analytics much more extensively.
Q14: Is professional GST classification review useful?
Answer: Yes, especially for businesses handling multiple products.
Professional review helps reduce classification and reporting risks.
Q15: Where can businesses get GST compliance support?
Answer: Businesses can seek expert assistance for GST reporting and HSN compliance.
Services like GST Registration and GST Compliance are often useful for maintaining accurate GST records.
Conclusion
Notification No. 13/2017 – Union Territory Tax established the original HSN disclosure framework for GST compliance in Dadra & Nagar Haveli.
In simple terms, it introduced turnover-based HSN reporting requirements so that smaller businesses received compliance relief while larger businesses maintained more detailed classification reporting.
Over time, HSN compliance has become far more important because GST systems increasingly rely on automated invoice and return analytics.
Businesses should therefore treat HSN classification seriously and maintain accurate product mapping and invoice reporting practices.
Download PDF: Notification No. 13/2017 - Union Territory Tax
More Information: https://taxinformation.cbic.gov.in/
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