Notification No. 78/2020 updates per 1 April 2021 the harmonized system of nomenclature (HSN) code to:
1) four digits from two digits for taxpayers with aggregate revenue not exceeding 50 million Indian rupees; and
2) six digits from four digits for taxpayers with aggregate revenue greater than 50 million rupees in the previous financial year.
Source: bloombergtax.com
