https://www.taxtmi.com/forum/issue?id=120894 Under GST, unroasted coffee beans under HSN 0901 are discussed as exempted goods rather than merely nil-rated goods. The distinction is that nil-rated goods are taxed at 0%, while exempt goods are covered by an exemption notification and constitute exempt supply under the CGST framework. The text also notes that this classification has compliance consequences, including restriction of input tax credit under section 17(2). en-us Fri, 01 May 2026 12:37:38 +0530 Thu, 07 May 2026 19:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120894 Under GST, unroasted coffee beans under HSN 0901 are discussed as exempted goods rather than merely nil-rated goods. The distinction is that nil-rated goods are taxed at 0%, while exempt goods are covered by an exemption notification and constitute exempt supply under the CGST framework. The text also notes that this classification has compliance consequences, including restriction of input tax credit under section 17(2). Discussion-Forum GST Fri, 01 May 2026 12:37:38 +0530 https://www.taxtmi.com/forum/issue?id=120894