https://www.taxtmi.com/caselaws?id=369083 Raw coir pith, supplied either in loose powder form or compressed into blocks or briquettes without chemicals, was held to fall under Chapter 5305 as a taxable GST entry. The product was treated as the non-fibrous residue obtained from coconut husk after extraction of coir fibre, and not as the exemption-covered commodity. The exemption entry applied only to coconut coir fibre, and a later amendment extended relief only to specified coir pith compost. Because the applicant's product had not undergone composting, it was not covered by the exemption and remained taxable at 2.5% CGST and 2.5% SGST. en-us Thu, 27 Sep 2018 00:00:00 +0530 Sat, 29 Dec 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369083 Raw coir pith, supplied either in loose powder form or compressed into blocks or briquettes without chemicals, was held to fall under Chapter 5305 as a taxable GST entry. The product was treated as the non-fibrous residue obtained from coconut husk after extraction of coir fibre, and not as the exemption-covered commodity. The exemption entry applied only to coconut coir fibre, and a later amendment extended relief only to specified coir pith compost. Because the applicant's product had not undergone composting, it was not covered by the exemption and remained taxable at 2.5% CGST and 2.5% SGST. Case-Laws GST Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369083