GST on Tapioca

[Prem Gomathy]

Is GST applicable on unprocessed Tapioca. Farmed and plucked off the soil and sold without any preservation or processing?

AI Summary

Unprocessed Tapioca Exempt from GST; Processed Tapioca Taxed at 5% Under Notification No. 02/2017-C.T. (Rate) A discussion on a forum addressed whether unprocessed tapioca is subject to Goods and Services Tax (GST). It was clarified that, according to Notification No. 02/2017-C.T. (Rate), unprocessed tapioca is exempt from central GST, and similar exemptions likely apply at the state level. It was further explained that only processed tapioca, classified under HSN 1903 00 00, is taxable at a 5% GST rate. The original query was acknowledged with gratitude for the responses provided.