Notification No. 5/2017-Integrated Tax [N10-1TE]
As at 7 September 2026. In force from 1 July 2017.
In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 read with notification No. 4/2017-Integrated Tax, dated the 28th June 2017, the Central Board of Excise and Customs, on the recommendations of the Council, hereby notifies 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 such person under the said rules. Table Serial Number Annual Turnover in the preceding Number of Digits of HSN Financial Year Code
(1) (2) (3)
1. Upto rupees one crore fifty lakhs Nil
2. more than rupees one crore fifty lakhs and 2 upto rupees five crores
3. more than rupees five crores 4
2. This notification shall come into force with effect from the 1st day of July, 2017.
Made under
Recital: "In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 read with notification No. 4/2017-Integrated Tax, dated the 28th June 2017, the Central Board of Excise and Customs, on the recommendations of the Council". Names the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017 [S10-EKW]. Vires claimed, unresolved.
Acts on (1)
Cites Notification No. 4/2017-Integrated Tax [N10-1PP], 1 July 2017. "No. 4/2017-Integrated Tax, dated the 28t".
Acted on by (1)
Amends: Notification No. 06/2020-Integrated Tax [N10-QQ6], 15 October 2020. "No.5/2017 – Integrated Tax, dated the 28".
Not held (0)
none