Nil GST on dried coconuts (shelled or peeled) used for human consumption

In re EMS Cocos (GST AAR Tamilnadu)

Whether the dried coconuts (shelled or peeled) used for human consumption shall be classified under Chapter 8, HSN 0801, on which rate of tax is ‘NIL’?

The goods supplied by the Applicant are correctly classified under Heading 1203 and the applicable GST rate for the same is 5% GST (CGST 2.5%+ SGST 2.5%).

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU

M/s. EMS COCOS, having registered office at No. 3/1, Pottaiyandipuram, Mulaikadai, Potayandiporambu, Sokkanur, Kinathukadavu, Coimbatore,642109, is a partnership concern, engaged in the activities of Manufacturing and Trading of Coconut, Copra and coconut shells. M/s EMS COCOS (hereinafter called the ‘Applicant’) is registered under the GST with GSTIN:33AAIFE2739G1ZL. The Applicant has sought Advance Ruling on the following question:-

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