INDIA CODE

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Notification / Notification No. 15/2017-Union Territory Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.
The law's words

1. In pursuance of the first proviso to rule 46 of the Union Territory Goods and Services Tax (Lakshadweep) 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.

Register reproduction note

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

Connections

References marked in the words above

  • the first proviso to rule 46 of the Union Territory Goods and Services Tax (Lakshadweep) Rule, 2017 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words