Harmonised System of Nomenclature (HSN) Codes - F.NO.FIN/REV-3/GST/1/08 (Pt-1)/452 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/452 NOTIFICATION Dated 13 th Sept. 2017 In pursuance of the first proviso to rule 46 of the Nagaland Goods and Services Tax Rules, 2017, the State Government, 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 1 st day of July, 2017. Sd/ (TEMJEN TOY) Addl. Chief Secretary Finance Commissioner Dated 13 th Sept' 2017