GST classification of dried nuts distinguishes taxable dried varieties from fresh produce, guiding applicable GST rates and compliance. Dried edible nuts are classified under Heading 0802 as 'Other nuts, dried, whether or not shelled or peeled,' listing almonds, hazelnuts or filberts (Corylus spp.), chestnuts (Castanea spp.), pistachios, macadamia nuts, kola nuts (Cola spp.) and pine nuts, and are subject to GST @ 12%. The entry excludes dried areca nuts and is informed by administrative clarification distinguishing fresh and dried produce for rate application; prior notification amendments changed the enumerated examples.