HSN code and rate of tax

[Bharat Cholleti]

Dear sir,

Rate of tax and HSN code of Groundnut Husk

AI Summary

Groundnut Husk Classified Under HSN 1202, Attracts 5% IGST or 2.5% CGST/SGST Per Notification 01/2017-C.T. (Rate) A query was raised regarding the GST rate and HSN code for groundnut husk. It was clarified that groundnut husk, emerging during groundnut processing, is not considered an agricultural product. According to Notification No. 01/2017-C.T. (Rate), it falls under heading 1202, attracting a 2.5% CGST and SGST for intra-state supply, or 5% IGST for inter-state supply. The discussion concluded with agreement on this classification, emphasizing that waste from groundnut processing is classified under the same heading.