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

Government of India
Ministryof Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 12/2017–Central Tax

New Delhi, the 28thJune, 2017

 

G.S.R. …..(E).—In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 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 him under the said rules.

hsn

2. This notification shall come into force from the 1st day of July, 2017.

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

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