Harmonised System of Nomenclature (HSN) Codes - SRO 03 - Jammu and Kashmir SGST

Government of Jammu and Kashmir Finance Department Civil Secretariat, Jammu Notification Jammu, the 02 January, 2018 SRO. 03 In exercise of the powers conferred by clause (i) of first proviso to rule 46 of the Jammu and Kashmir Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby notify 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 This notification shall have deemed to come into force w.e.f. 8 th day of July, 2017. By order of the Government of Jammu and Kashmir. Sd/- (Navin K. Choudhary), IAS Principal Secretary to Government, Finance Department