THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body Notification No.FTX.56/2017/32. Dated 29th June, 2017

In pursuance of the first proviso to rule 46 of the of the Assam Goods and Services Tax Rules, 2017, the Governor of Assam, 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

V. B. PYARELAL,

Additional Chief Secretary' to the Government of Assam,

Finance Department.