Ankita Khetan | Jun 30, 2017 |
UTGST Notification No. 11/2017 No. of digits of HSN forAndaman & Nicobar Islands
Notifies Number of Digits of harmonised System of Nomenclature Code forAndaman & Nicobar Islands
[To be published in Part II, Section 3, Sub-section (i) of the Official Gazette ofIndia, Extraordinary]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 11/2017 Union Territory Tax
New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939
G.S.R. ..(E). In pursuance of the first proviso to rule 46 of the Union TerritoryGoods and Services Tax (Andaman and Nicobar Islands) Rule, 2017, the CentralGovernment, on the recommendations of Goods and Services Tax Council, hereby
notifies that the registered person having annual turnover as specified in column (2) ofthe 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 invoiceissued by them under the said notification:
TABLE
S. No. | Turnover | Number of Digits of Harmonized 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 1st day of July, 2017.
[F. No. S-31011/25/2017-ST-I-DOR]
(S.R.MEENA)
Under Secretary to the Government of India
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