Central Tax Notification No 12 of 2017 dt 28th June, 2017 under GST

 

Notification no 12/2017 Central Tax date on 28th June, 2017, GST

The extract of GST Notification No. 12/2017- Central Tax is given below:

Notification No. 12/2017- Central Tax, GST

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

 

Notification No. 12/2017 – Central Tax

 

New Delhi, the 28th June, 2017

7 Ashadha, 1939 Saka

 

G.S.R. …..(E).— 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.

 

 

[F. No.349/72/2017-GST]

 

 

(Dr. Sreeparvathy S.L.)

 

Under Secretary to the Government of India


Comments


Alok: We have one Transport agency ,we just want to know when we hire the any lorry for goods transportation then Gst applicable on lorry hire amount or not ? if applicable then who is liable to pay the same.

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