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
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 from the 1st day of July, 2017.
By the order of Governor of Bihar,
SUJATA CHATURVEDI,
Commissioner-cum-Principal Secretary
Commercial Taxes Department.