https://www.taxtmi.com/caselaws?id=799539 Nata De Coco, produced through microbial fermentation of coconut water and coconut milk, falls under the residual food-preparation category rather than fruit-jelly classification. Heading 2007 covers preparations whose fruit juice, pulp, or nut content remains the basis after cooking; a jelly-like appearance alone is insufficient. Heading 2008 is also inapplicable because the product is not an identifiable plant part merely prepared or preserved. In the absence of a specific heading, Rule 1 directs classification under Heading 2106. The applicable GST rate is 18% until 21 September 2025 and 5% from 22 September 2025 under the respective rate notifications. en-us Thu, 18 Jun 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799539 Nata De Coco, produced through microbial fermentation of coconut water and coconut milk, falls under the residual food-preparation category rather than fruit-jelly classification. Heading 2007 covers preparations whose fruit juice, pulp, or nut content remains the basis after cooking; a jelly-like appearance alone is insufficient. Heading 2008 is also inapplicable because the product is not an identifiable plant part merely prepared or preserved. In the absence of a specific heading, Rule 1 directs classification under Heading 2106. The applicable GST rate is 18% until 21 September 2025 and 5% from 22 September 2025 under the respective rate notifications. Case-Laws GST Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799539