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

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