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
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 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 with effect from the 1st day of July, 2017.
[F. No.349/72/20 1 7-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
why hotels cant make IGST Invoice
HSN CODE WE HAVE TO MENTION FIRST OR LAST 2/4 (AS PER TURN-OVER)DIGIT IN OUR TAX INVOICE