Notification No. 12/2017 : Union Territory Tax Dtd 30th June, 2017

Seeks to notify the number of HSN digits required on tax invoice under  first proviso to rule 46 of the Union Territory Goods and Services Tax (Chandigarh) Rule, 2017  vide Notification No. 12/2017 : Union Territory Tax Dtd 30th June, 2017

PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 12/2017-Union Territory Tax

New Delhi, the 30th June, 2017

G.S.R. 749(E).—In pursuance of the  first proviso to rule 46 of the Union Territory Goods and Services Tax (Chandigarh) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax 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 Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by them under the said notification:

2. This notification shall come into force with effect from the 1st day of July, 2017.

[F. No. S-31011/25/2017-ST-I-DOR]

S. R. MEENA, Under Secy.

Download Complete PDF Notification No. 12/2017 – Union Territory Tax Dtd 30th June, 2017 in Hindi and English

( Refer page 15 to 16 of enclosed PDF )

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