THE GOA GOODS AND SERVICES TAX ACT, 2017 Notification History
-

Body Notification No. CCT/26-2/2017-18/1/1241 Dated 30th June, 2017.

In pursuance of the first proviso to rule 46 of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the "said Rules"), the Commissioner of State Tax, on the recommendations of Goods and Services Tax 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.

Table

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

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

Dipak M. Bandekar,

Commissioner of State Tax.