Harmonised System of Nomenclature (HSN) Codes - CCT/26-2/2017-18/2/1241 - Goa SGST

Notification CCT/26-2/2017-18/2/1241 Dated: 30.06.2017 In pursuance of the first proviso to rule 46 of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said Rules ), the Commissioner of State Tax, on the recommendations of Goods and Services Tax 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. 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 up to rupees five crores 2 3. More than rupees five crores 4 This notification shall come into force with effect from the 1st day of July, 2017. Dipak M. Bandekar, Commissioner of State Tax. Panaji, 30th June, 2017.