HS code and GST rate of Copra/coconuts

In re Lakhpat Trading & Industrys Pvt Ltd (GST AAAR Rajasthan) What is HS code and GST rate of Copra other than of seed quality, Coconuts, fresh or dried, whether or not shelled or peeled and Desiccated coconuts? Coconuts, fresh or dried, whether or not shelled or peeled fall under heading 0801 and attract Nil GST. As per the HSN Explanatory Notes, the heading excludes copra, the dried  flesh of coconut used for the expression of coconut oil (1203). Copra falls under heading 1203 and attracts 5% GST. (i) – Copra other than of seed quality attracts GST @ 5% (CGST 2.5% + SGST 2.5%) (i...