GST on Tapioca

[Prem Gomathy]

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

[Rajagopalan Ranganathan]

Sir,

As per Sl. No. 43 of Notification No. 02/2017-C.T. (Rate) dated 28.06.2017 as amended unprocessed Tapioca is exempted from payment of central .gst. Similar exemption would have been issued by the respective State Government regarding SGST.

[KASTURI SETHI]

Exemption from GST is admissible in respect of unprocessed tapioca to the agriculturist or cultivator.Only processed tapioca classified under HSN 1903 00 00 is taxable which attracts GST @ 5%.

[Prem Gomathy]

Thank you so much sirs.

AI Summary

GST exemption for unprocessed tapioca: agricultural produce is exempt while processed tapioca is taxable under GST law. Unprocessed tapioca sold by the agriculturist or cultivator is treated as agricultural produce and is exempt from GST, with corresponding State GST provisions maintaining the exemption. Processed tapioca, classifiable under the HSN for processed foodstuffs, is not exempt and is taxable at the rate applicable to its HSN classification.