SECTION 31 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 46 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 – TAX INVOICE – NOTIFIED LIMIT OF ANNUAL TURNOVER AND MENTIONING OF NUMBER OF DIGITS OF HSN CODE
NOTIFICATION NO. CCW/GST/74/2015-A-1, DATED 30-6-2017
In pursuance of the first proviso to rule 46 of the Andhra Pradesh Goods and Services Tax Rules, 2017, the Government of Andhra Pradesh, 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 HSN Codes, as specified in the corresponding entry in column (3) of the said table, in a tax invoice issued by them under the said rules :—
TABLE
| Sl. No. | 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 but upto rupees five Crores | 2 |
| 3 | More than rupees five Crores | 4 |