Notification No.15/2017-Union Territory Tax,dt. 30-06-2017-Notifies Number of Digits of harmonised System of Nomenclature Code for Lakshadweep

To be published in Part II, Section 3, Sub-section (i) of the Official Gazette of India, Extraordinary]



(Department of Revenue)

Notification No. 15/2017 – Union Territory Tax

New Delhi, the 30th June, 2017
9 Ashadha, Saka 1939

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 below shall mention the digits of Harmonised System of Nomenclature Codes, as specified in the corresponding entry , in a tax invoice issued by them under the said notification:

1. Less than one crore fifty lakhs rupees Nil

2. More than one crore fifty lakhs rupees but less than five Crores rupees

3. Five Crores rupees and above

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