Dried and Polished Turmeric are not exempted from GST

In re Nitin Bapusaheb Patil (GST AAR Maharashtra) Question No.1 Whether the Turmeric (Turmeric in Whole form – not in powder form) is covered under the definition of ‘Agriculture Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric? Answer:- Dried and Polished Turmeric as in the instant case, is not covered under the definition of ‘Agriculture Produce’ and is not exempted from GST. The HSN code of the impugned product is 0910 30 20 and the rate of GST is 5% (2.5% each of CGST and SGST) Question No. 2 Whethe...