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THE CHHATTISGARH GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body Notification No. F-10- 44/2017/CT/V (86) - Dated 29th June, 2017

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

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 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