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    <title>HSN code and rate of tax</title>
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    <description>Groundnut husk derived during processing is not an agricultural product and is classifiable under heading 1202 as groundnuts other than of seed quality, thus attracting the GST treatment and rates applicable to that category rather than the Nil rate reserved for seed quality groundnuts.</description>
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      <description>Groundnut husk derived during processing is not an agricultural product and is classifiable under heading 1202 as groundnuts other than of seed quality, thus attracting the GST treatment and rates applicable to that category rather than the Nil rate reserved for seed quality groundnuts.</description>
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