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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 12/2017 -Central 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, 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.


Serial Number Annual Turnover in the preceding
Financial Year
Number of Digits of HSN
(1) (2) (3)
1. Upto rupees one crore fifty lakhs Nil
2. more than rupees one crore fifty lakhs and
upto rupees five crores
3. more than rupees five crores 4

2. This notification shall come into force 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

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  1. O. P. Poddar says:

    Above query is about GST collected on any type of charges may it be Processing Charges Late fee or any type of charges being imposed by Banks and not mentioned anything in narration columns about GST charges.

  2. O. P. Poddar says:

    Whether are allowed to collect the GST charges from the account by debiting the same and not showing that the GST has been charged.
    It means that they collect the GST Charges from the Customer and kept in chest of Profit they made from the account/ If illegal what action can be taken.
    O. P. Poddar

  3. O. P. Poddar says:

    Banks Debit the GST Charges on any charges but not showing that they have charged the GST also. Only total amount which includes the GST also make Debit in to the account.
    What action can be taken?
    Whether a Bank can do like this that they charges the GST but Not showing the component of GST Charges or even not writing that the GST has been charged. Why?


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