GST classification: dried areca nuts treated separately, resulting in a lower schedule tax rate under current notifications. Dried areca nuts, whether or not shelled or peeled, are classified under Schedule 1 and attract GST @ 5%; this classification distinguishes dried from fresh areca and other fresh fruits or nuts for GST treatment and refers to paragraph 3 of Circular No. 163/19/2021 GST for clarification on the fresh-versus-dried distinction.