THE PUNJAB GOODS AND SERVICES TAX ACT, 2017 Notification History
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Body Notification No.S.O.23 /PGSTR/2017/R.46/ 2017.- Dated 30th June, 2017

In pursuance of the first proviso to rule 46 of the Punjab Goods and Services Tax Rules, 2017, and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to notify 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	Aggregate Turnover in the preciding Financial Year	Number of Digits of Harmonised System of Nomenclature Code (HSN Code)
(1)	(2)	(3)
1.	Up to rupees five crores	4
2.	more than rupees five crore	6

Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code , as specified in the corresponding entry in column (3 ) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons .

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

A. VENU PRASAD,

Financial Commissioner and Secretary to Government of Punjab,

Department of Excise and Taxation