Harmonised System of Nomenclature (HSN) Codes - 01-Re 085/2017 Taxation A1 - Tamil Nadu SGST

Office of the Additional Chief Secretary/Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai -600 005. CHENNAI, THURSDAY/ JUNE, 29 2017 Aani 15, Hevilambi, Thiruvalluvar Aandu-2048 No. 01-Re 085/2017 Taxation A1 NOTIFICATION-I In pursuance of the first proviso to rule 46 Of the Tamil Nadu Goods and Services Tax Rules, 201 7, the Commissioner of Commercial Taxes, Tamil Nadu, 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. 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 2. This notification shall come into force from the I st day of July, 2017. Dr. C. Chandramouli Additional Chief Secretary/Commissioner of Commercial Taxes