Integrated Tax Notification No. 5 of 2017 DT 28th June, 2017, GST

 

Notification No. 5/2017 Integrated Tax DT on 28th June, 2017, GST

 

The Extract of GST Notification No. 5/2017 – Integrated Tax is given

Below:

             Notification No. 5/2017 – Integrated Tax, GST

 

 

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

 

Government of India

 

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

 

 

Notification No. 5/2017 – Integrated Tax

 

New Delhi, the 28th June, 2017

7 Ashadha, 1939 Saka

 

G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Central Goods and Services

 

Tax Rules, 2017 read with notification No. 4/2017-Integrated Tax, dated the 28th June 2017, the Central Board of Excise and Customs, 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 such person under the said rules.

 

Table

 

Serial Number

Annual Turnover in the preceding

Number of Digits of HSN

 

Financial Year

Code

 

 

 

(1)

(2)

(3)

 

 

 

1.

Upto rupees one crore fifty lakhs

Nil

 

 

 

2.

more than rupees one crore fifty lakhs and

2

 

upto rupees five crores

 

 

 

 

3.

more than rupees five crores

4

 

 

 

 

 

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

 

 

[F. No.349/72/2017-GST]

 

 

(Dr. Sreeparvathy S.L.)

 

Under Secretary to the Government of India


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