Annual Turnover in the preceding of HSN Code Financial Year. - 01/2017-State Tax - Kerala SGST

Commissionerate of Commercial Taxes Notifications No. 01/2017-State Tax. Thiruvananthapuram, 6th July, 2017. No. 01/2017.- In pursuance of the first proviso to rule 46 of the Kerala Goods and Services Tax Rules, 2017, the Commissioner, 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 Sl. No. Annual Turnover in the preceding of HSN Code Financial Year Number of Digits (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 1st day of July, 2017. Office of the Commissioner of Commercial Taxes, Karamana, Thiruvananthapuram. (Sd.) Commissioner.