Union Territory Tax Notifications

UTGST Notification 15/2017

Title Notifies Number of Digits of harmonised System of Nomenclature Code for Lakshadweep
Number 15/2017
Date 30-06-2017
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(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:

S.No. Turnover Number of Digits of 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 but less than five Crores rupees 2
3. Five Crores rupees and above 4

(2) This notification shall come into force with effect from the 1st day of July, 2017