https://www.taxtmi.com/article/detailed?id=10068 CBIC Circulars No.163/164 (06.10.2021) clarify GST classification and applicable rates: fresh fruits and nuts remain exempt unless frozen, dried or processed; dried fruits and nuts attract concessional rates. Tamarind and other seeds are taxable when not for sowing. Copra is classified under the copra heading and attracts the concessional rate irrespective of use. Pure henna powder and mehndi preparations attract concessional rates. Brewers' spent grain, DDGS and similar residues attract concessional rates. Heading 3006 and heading 3822 items are covered by the respective concessional entries. Separately identifiable items in bundled sales are taxed under their own headings. en-us Mon, 08 Nov 2021 07:02:47 +0530 Fri, 22 Aug 2025 23:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10068 CBIC Circulars No.163/164 (06.10.2021) clarify GST classification and applicable rates: fresh fruits and nuts remain exempt unless frozen, dried or processed; dried fruits and nuts attract concessional rates. Tamarind and other seeds are taxable when not for sowing. Copra is classified under the copra heading and attracts the concessional rate irrespective of use. Pure henna powder and mehndi preparations attract concessional rates. Brewers' spent grain, DDGS and similar residues attract concessional rates. Heading 3006 and heading 3822 items are covered by the respective concessional entries. Separately identifiable items in bundled sales are taxed under their own headings. Articles Goods and Services Tax - GST Mon, 08 Nov 2021 07:02:47 +0530 https://www.taxtmi.com/article/detailed?id=10068