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of <h1>Kerala GST Notification Amends HSN Code Requirements Based on Business Turnover, Effective April 1, 2021 (Notification No. 11/2020.</h1> The Kerala State Goods and Services Tax Department issued Notification No. 11/2020-State Tax to amend Notification No. 1/2017-State Tax, effective from April 1, 2021. The amendment modifies the table related to Harmonised System of Nomenclature (HSN) Code requirements based on aggregate turnover. Businesses with turnover up to five crores are required to use a 4-digit HSN Code, while those exceeding five crores must use a 6-digit code. However, businesses with turnover up to five crores need not mention HSN Code digits in invoices for supplies to unregistered persons. This amendment is retroactively effective from October 15, 2020.
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