Taxation Laws (Country: India)
Central Board of Excise and Customs, in its Notification No. 12/2017 – Central Tax dated the 28th June, 2017, has notified the requirement under under the Central Goods and Services Tax Rules, 2017 to mention the number of digits of Harmonised System of Nomenclature (HSN) Codes in a tax invoice issued by a registered person.
In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 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 him under the said rules.
2. This notification shall come into force from the 1st day of July, 2017.