[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 12/2017 – Central Tax
New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka
G.S.R. …..(E).— 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.
[F. No.349/72/2017-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
CAclubindia
