SECTION 21 OF THE UTGST ACT, SECTION 31 OF THE CGST ACT, 2017 & RULE 46 OF UNION TERRITORY GOODS AND SERVICES TAX (CHANDIGARH) RULES, 2017 – TAX INVOICE – HSN CODE

NOTIFICATION NO. 12/2017-UNION TERRITORY TAX, DATED 30-6-2017

In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Chandigarh) Rules, 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 lakh rupees	Nil
2.	More than one crore fifty lakh rupees but less than five Crore rupees	2
3.	Five Crore rupees and above	4

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