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    <title>GST on Tapioca</title>
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    <description>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.</description>
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      <description>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.</description>
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