https://www.taxtmi.com/caselaws?id=770710 AAR Rajasthan ruled that heating groundnuts with shell to reduce water content for storage and transportation renders them ineligible for classification under HSN 1202. The authority determined that heating closely resembles roasting, and the applicant failed to provide specific details about the heating process, equipment, or infrastructure. The ruling concluded that heat-drying can alter physical appearance, structure, and composition of goods, making the heated groundnuts fall under roasting process rather than HSN 1202 classification. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770710 AAR Rajasthan ruled that heating groundnuts with shell to reduce water content for storage and transportation renders them ineligible for classification under HSN 1202. The authority determined that heating closely resembles roasting, and the applicant failed to provide specific details about the heating process, equipment, or infrastructure. The ruling concluded that heat-drying can alter physical appearance, structure, and composition of goods, making the heated groundnuts fall under roasting process rather than HSN 1202 classification. Case-Laws GST Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770710