THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body Notification No. S.O.111 dated 29th June 2017-

In exercise of the power conferred by the first proviso to rule 46 of the Bihar Goods and Services Tax Rules, 2017, the Commissioner of Commercial Taxes, Bihar, on the recommendations of the Council, hereby directs 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 upto rupees five crores	2
3	more than rupees five crores	4

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

By the order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary

Commercial Taxes Department.