Notification No. 5/2017 – Integrated Tax Dated 28th June, 2017
Seeks to notify the number of HSN digits required on tax invoice
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 28th June, 2017
7 Ashadha, 1939 Saka
G.S.R. 697(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 28th 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.
2. This notification shall come into force with effect from the 1st day of July, 2017.
[F. No.349/72/2017-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
Download Notification No. 5/2017 – Integrated Tax Dated 28th June, 2017 in Hindi and English
( Refer Page 1 & 2 of Enclosed PDF)
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