THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications
-

Body Notification No. G.O. Ms. No. 13/A1/CT/2017, dated 29th June 2017

In pursuance of the first proviso to rule 46 of the Puducherry Goods and Services Tax Rules, 2017, the Lieutenant-Governor, Puducherry, 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 him under the said rules.

Table

Serial Number	Aggregate Turnover in the preceding Financial Year	Number of Digits of Harmonised System of Nomenclature Code (HSN Code)
(1)	(2)	(3)
1.	Uplo rupees five Crores	4
2,	more than rupees five Crores	6

Provided that a registered person having aggregate turnover up to five Crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.

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

(By order of the Lieutenant-Governor)

Dr. V. Candavelou, I.A.S.

Commissioner-cum-Secretary to Government (Finance).