Mentioning the digits of Harmonised System of Nomenclatures (HSN) codes in a tax invoice issued by a registered persons. - FTX.56/2017/032 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 29th June, 2017 No. FTX.56/2017/32.- In pursuance of the first proviso to rule 46 of the of the Assam Goods and Services Tax Rules, 2017, the Governor of Assam, on the recommendations of the Council, hereby notifies that the registered person having annual turnover 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 them under the said rules. Table Serial Number 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 and upto rupees five crores 2 3. More than rupees five crores 4 This notification shall come into force from the 1 st day of July, 2017 V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department.