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To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of
India, Extraordinary]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 12/2017 – Union Territory Tax

New Delhi, the 30
th
June, 2017
9 Ashadha, Saka 1939


G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory
Goods and Services Tax (Chandigarh) 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 1
st
day of July, 2017.
[F. No. S-31011/25/2017-ST-I-DOR]



(S.R.MEENA)
Under Secretary to the Government of India
notifications no 12 2017 union territory tax | iKargos