Heating of Groundnuts with Shell Renders Ineligible for HSN 1202 Classification

In re Sitaram Kumhar (GST AAR Rajasthan) The Authority for Advance Ruling (AAR) in Rajasthan considered the classification of groundnuts with shell that Sitaram Kumhar intends to trade. The applicant plans to purchase groundnuts from farmers and, before selling them, subject them to a heating process to reduce moisture content for better storage and transportation, aiming to prevent spoilage without altering the fundamental characteristics of the groundnuts. The applicant sought a ruling to confirm that this process would not disqualify the groundnuts from classification under HSN code 1202, w...