Harmonised System of Nomenclature (HSN) Codes turnover wise - 12/2017-State Tax - Sikkim SGST

GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK NOTIFICATION No.12/2017-State Tax Date: 30.06.2017 In pursuance of the first proviso to rule 46 of the Sikkim Goods and Services Tax Rules, 2017, the State Government, 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 andupto rupees five crores 2 3. rupees five crores and above 4 2. This notification shall come into force from the 1st day of July, 2017. M.G.Kiran Principal Secretary Finance, Revenue Expenditure Deptt. FILE NO.GOS/CTD/2009-2010/16-1C (9) VOL-II