In pursuance of the first proviso to rule 46 of the Chhattisgarh Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the 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 (HSN) Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by them under the said rules.
Table
Provided further that for class of supplyas specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules -
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Chhattisgarh,
(A.P. Tripathi)
Special Secretary