Harmonised System of Nomenclature (HSN) Codes - Annual Turnover in the preceding Financial Year. - J.21011/1/2017-TAX/Vol-II(i) - Mizoram SGST

NOTIFICATION No. J. 21011/1/2017-TAX/Vol-II(i), the 19th July, 2017. In pursuance of the first proviso to rule 46 of the Mizoram Goods and Services Tax Rules, 2017, the Governor of Mizoram, 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 and upto 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. Vanlal Chhuanga, Commr. Secretary to the Govt. of Mizoram, Taxation Department.