Notification No. 11/2017-Union Territory Tax [N10-2CB]
As at 7 September 2026. In force from 1 July 2017.
In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax 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 Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by them under the said notification: Table Serial Turnover Number of Digits of Number Harmonised System of Nomenclature Code
(1) (2) (3)
1. Less than one crore fifty lakhs rupees Nil
2. More than one crore fifty lakhs rupees 2 but less than five Crores rupees
3. Five Crores rupees and above 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 Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rule, 2017, the Central Government, on the recommendations of Goods and Services Tax Council". Names the first proviso to rule 46 of the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rule, 2017. Vires claimed, unresolved.
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"the first proviso to rule 46 of the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rule, 2017"