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Amendment in Notification No. 12/2017 - State Tax, dated the 28th June, 2017 - 60/2020 State Tax - Arunachal Pradesh SGSTExtract GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 60/2020 State Tax No. GST/23/2017/Vol-II /341 Dated Itanagar, the 15 th October, 2020 In exercise of the powers conferred by the first proviso to rule 46 of the Arunachal Pradesh Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Arunachal Pradesh Department of Tax, Excise Narcotics No.12/2017 - State Tax, dated the 28 th June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary No. 200. Vol. XXIV, Naharlagun, Friday, June 30, 2017 vide file No. GST/2/2017, dated the 28th June 2017, namely :- In the said notification, with effect from the 01 st day of April, 2021, for the Table, the following shall be substituted, namely, Table Serial Number Aggregate Turnover in the preceding Financial Year Number of Digits of Harmonised System of Nomenclature Code (HSN Code) (1) (2) (3) 1. Up to rupees five crores 4 2. more than rupees five crores 6 Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons. . Sd/- (Kanki Darang) Commissioner State Tax
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