Notification No. 12/2017-Central Tax [N10-0V8]
As at 6 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, 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 him 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 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, 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 (0)
none
Acted on by (2)
Amends: Notification No. 78/2020-Central Tax [N10-QWG], 15 October 2020. "No.12/2017 – Central Tax, dated the 28th".
Amends: Notification No. 90/2020-Central Tax [N10-RDE], 1 December 2020. "No.12/2017 – Central Tax, dated the 28th".
Not held (0)
none