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The Central Goods and Services Tax Act, 2017 Notification
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Body Notification No.12/2017 - Central Tax F.No.349/72/2017-TRU Dated 28th June, 2017

In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 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 him under the said rules.

Table

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 from the 1st day of July, 2017.

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India