https://www.taxtmi.com/circulars?id=71001 GST classification depends on product condition, tariff coverage, intended use, and whether supplies are separately identifiable. Fresh fruits and nuts are exempt only when neither frozen, dried, nor otherwise processed, while dried products attract the applicable scheduled rate. Tamarind seeds are classified as seeds for sowing, with non-sowing supplies taxable at 5% from 1 October 2021. Copra, pure henna products, specified residues, pharmaceutical goods under heading 3006, and laboratory goods under heading 3822 receive the stated classifications and rates. Interstate petroleum stock transfers may use the original essentiality certificate subject to record-based nexus verification. en-us Tue, 26 Oct 2021 00:00:00 +0530 Thu, 27 Aug 2026 11:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71001 GST classification depends on product condition, tariff coverage, intended use, and whether supplies are separately identifiable. Fresh fruits and nuts are exempt only when neither frozen, dried, nor otherwise processed, while dried products attract the applicable scheduled rate. Tamarind seeds are classified as seeds for sowing, with non-sowing supplies taxable at 5% from 1 October 2021. Copra, pure henna products, specified residues, pharmaceutical goods under heading 3006, and laboratory goods under heading 3822 receive the stated classifications and rates. Interstate petroleum stock transfers may use the original essentiality certificate subject to record-based nexus verification. Circulars GST - States Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71001