Download Document

English हिंदी
[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. 5/2017 – Integrated Tax

New Delhi, the 28
th
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 read with notification No. 4/2017-Integrated Tax, dated the 28
th
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 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 such person 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 with effect from the 1
st
day of July, 2017.

[F. No.349/72/2017-GST]


(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
notifications no 5 2017 integrated tax | iKargos