**Summary:**
This notification, No. 12/2017-State Tax, issued by the Department of Trade and Taxes, Government of the National Capital Territory of Delhi, effective July 1, 2017, concerns the mentioning of Harmonized System of Nomenclature (HSN) codes on tax invoices. In pursuance of Rule 46 of the Delhi Goods and Services Tax Rules, 2017, the notification specifies the number of digits of HSN codes that registered persons must include on their tax invoices, based on their annual turnover in the preceding financial year.
Specifically, registered persons with an annual turnover:
* Up to rupees one crore fifty lakhs: No HSN code digits are required.
* More than rupees one crore fifty lakhs and up to rupees five crores: 2 digits of the HSN code are required.
* Rupees five crores and above: 4 digits of the HSN code are required.
The notification is based on the recommendations of the Council. The Commissioner of State Tax, Delhi, H. Rajesh Prasad, issued the notification on June 30, 2017.
Key Entities Referenced
Delhi Goods and Services Tax Rules, 2017: A set of rules pertaining to Goods and Services Tax within the National Capital Territory of Delhi.
Department of Trade and Taxes, Government of National Capital Territory of Delhi: The department responsible for trade and taxes within the Government of National Capital Territory of Delhi.
Council: The advisory body that makes recommendations related to the implementation of the Delhi Goods and Services Tax Rules.
Harmonised System of Nomenclature HSN Codes: A standardized system of names and numbers to classify traded products.
H. RAJESH PRASAD: Commissioner, State Tax, Delhi
Mayapuri, New Delhi: Location of Government of India Press, Ring Road
Delhi: Location of Controller of Publications
Delhi: National Capital Territory of Delhi, India
REGISTERED No. D.L.-33002/99
GOVERNMENT OF INDIA
EXTRAORDINARY
PUBLISHED BY AUTHORITY
]
No. ] DELHI, TUESDAY, JULY 4, 2017/ASADHA 13, 1939 [N.C.T.D. No. 145
—IV
PART—IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
fnYyh] 30 twu] 2017
- .—O;kikj ,oa dj foHkkx] jk V~h; jkt/kkuh {ks=]
fnYyh ljdkj eky vkSj lsok dj fu;e] 2017 ds fu;e 46 ds igys ijra qd ds vuqlj.k esa] ifj n~ dh flQkfj’kka s
ij] vf/klwfpr djrk gS fd dksbZ jftLVz~hd`r O;fDr] ftldk okf Zd vko`r uhps lkj.kh ds LraHk ¼2½ es a
;FkkfofufnZ V gSa] mDr lkj.kh ds LrHa k ¼3½ esa rRLFkkuh izfof V es a ;FkkfofufnZ V uke i)fr dh lkeatL; iw.kZ
iz.kkyh ¼,p,l,u½ dkMs ds vda ksa dk o.kZu] mDr vf/klwpuk ds v/khu tkjh dj&chtd es a djsxkA
Ø- la- iwoZorhZ for o"kZ es a okf"kZd vko`r ,p,l,u dkMs ds vda ks a dh la[;k
¼1½ ¼2½ ¼3½
1- ,d djksM+ ipkl yk[k :Ik, rd dqN ugha
2- ,d djksM+ ipkl yk[k :Ik, ls vf/kd vkSj ikap djkMs + :Ik, rd 2
3- ,d djksM+ :Ik, ls vf/kd 4
;g vf/klwpuk 1 tqykbZ] 2017 ls izo`r gksxh A
,p- jkTks'k çlkn] vk;qDr jkT; dj] fnYyh
4095 DG 2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
DEPARTMENT OF TRADE AND TAXES
NOTIFICATION
Delhi, the 30th June, 2017
No. 12/2017-State Tax
No. F. 3(786)/Policy/GST/2017/470-480.—In pursuance of the first proviso to rule 46 of the Delhi Goods
and Services Tax Rules, 2017, the Department of Trade and Taxes, Government of National Capital Territory of
Delhi, 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
Sl. No. 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. rupees five crores and above 4
2. This notification shall come into force from the 1st day of July, 2017.
H. RAJESH PRASAD, Commissioner, State Tax, Delhi
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.