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:

Table

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