Notification on HSN Codes - 03/2017 - Telangana SGST

GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 03/2017 CCT s Ref No. A(1)/90/2017, Dt. 26-07-2017 Sub:- TGST Act, 2017 Notification on HSN Codes Issuance Regarding. Ref:- 1. TGST Act, 2017 (Act No. 23 of 2017). 2. G.O.Ms No. 121, Revenue (CT-II) Department, Dt. 30-06-2017. 3. G.O.Ms No. 172, Revenue (CT-I) Department, Dt. 21-07-2017. ***** In exercise of the powers conferred in First Proviso to Rule 46 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, on the recommendations of the GST Council, hereby notifies that a 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 2. This notification shall be deemed to have come into force with effect from 1st day of July, 2017. Sd/-V.Anil Kumar Commissioner of State Tax