https://www.taxtmi.com/caselaws?id=433230 The AAR, Tamil Nadu ruled that dried coconuts (copra) prepared for human consumption must be classified under HSN 1203, attracting 5% GST, rather than under Chapter 8 HSN 0801 which carries nil tax rate. The applicant processed coconuts by sun-drying and manually segregating based on quality - round, clean copra for human consumption versus irregular, dusty copra for oil mills. The AAR held that classification cannot be determined by end-use since edible copra can also serve milling purposes. Following GST Circular 163/19/2021, all copra regardless of intended use falls under heading 1203, thereby attracting 5% GST as per Schedule I entry 66. en-us Wed, 30 Nov 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433230 The AAR, Tamil Nadu ruled that dried coconuts (copra) prepared for human consumption must be classified under HSN 1203, attracting 5% GST, rather than under Chapter 8 HSN 0801 which carries nil tax rate. The applicant processed coconuts by sun-drying and manually segregating based on quality - round, clean copra for human consumption versus irregular, dusty copra for oil mills. The AAR held that classification cannot be determined by end-use since edible copra can also serve milling purposes. Following GST Circular 163/19/2021, all copra regardless of intended use falls under heading 1203, thereby attracting 5% GST as per Schedule I entry 66. Case-Laws GST Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433230