GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 15/2017Union Territory Tax

New Delhi, the 30th June, 2017
G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Lakshadweep) 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:

Table

Serial
Number
Turnover Number of Digits of
Harmonised System of
Nomenclature Code
(1) (2) (3)
1. Less than one crore fifty lakhs rupees Nil
2. More than one crore fifty lakhs rupees
but less than five Crores rupees
2
3. Five Crores rupees and above 4

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 Secretary to the Government of India

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