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Notification No. 5/2017 – Integrated Tax: Seeks to notify the number of HSN digits required on tax invoice

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Important Keyword: Rule 46 IGST Rules 2017, F. No.349/72/2017, Notification No. 5/2017 – Integrated Tax.

[F. No.349/72/2017]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka

Notification No. 5/2017 – Integrated Tax

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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 Harmonized 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.

Table
Serial NumberAnnual Turnover in the preceding Financial YearNumber of Digits of HSN Code
(1)(2)(3)
1.Upto rupees one crore fifty lakhsNil
2.more than rupees one crore fifty lakhs and upto rupees five crores2
3.more than rupees five crores4

2. This notification shall come into force with effect from the 1st day of July, 2017.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

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Web Stories: Notification No. 20/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc., admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge CGST @ 6%

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000987/ENG/Notifications

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