IGST Notification No. 5/2017 Integrated Tax date 28-06-2017

Seeks to notify the number of HSN digits required on tax invoice IGST Notification No. 5/2017 Integrated Tax date 28-06-2017 Notification No

Ankita Khetan

Jun 28, 2017

Last update on Jun 28, 2017

Seeks to notify the number of HSN digits required on tax invoice

IGST Notification No. 5/2017 Integrated Tax date 28-06-2017

Notification No. 5/2017 ITGST dated 28.06.2017 - Seeks to notify the number of HSN digits required on tax invoice. How many digits the HSN code will be The number of digits in a HSN code will depend upon the annual turnover of thepreceding year.

[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 28th June, 2017 7 Ashadha, 1939 Saka

G.S.R. ..(E). In pursuance of the first proviso to rule 46 of the Central Goods and ServicesTax 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, herebynotifies that a registered person having annual turnover in the preceding financial year asspecified in column (2) of the Table below shall mention the digits of Harmonized System ofNomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the saidTable, 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	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