The Ministry of Finance (MoF) on July 12, 2024, issued an amendment to notification no. 12/2017-Central Tax (Rate), dated June 28, 2017, which states “notifying the number of HSN digits required on tax invoice” under the Central Goods and Services Tax Rules, 2017
The following has been amended namely: -
• After serial number 9D and the entries relating thereto, the following serial numbers and entries 9E, 9F, and 9G have been inserted.
• Entry 12A which states “Supply of accommodation services having the value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days” shall be inserted.
This shall come into force from July 15, 2024.
[Notification No. 04/2024- Central Tax (Rate)]
