GST on dried chestnuts applies at reduced rate under Schedule I following an amendment in the rate notification. Dried chestnuts (singhada), whether shelled or peeled, attract GST at 5% under Schedule I; this rate change is effected by amendment to the integrated tax rate schedule and is operative with effect from 22-09-2025 by the cited notification, identifying the commodity description for tariff classification and placing the product within the concessional rate bracket under the revised schedule.
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Provisions expressly mentioned in the judgment/order text.
GST on dried chestnuts applies at reduced rate under Schedule I following an amendment in the rate notification.
Dried chestnuts (singhada), whether shelled or peeled, attract GST at 5% under Schedule I; this rate change is effected by amendment to the integrated tax rate schedule and is operative with effect from 22-09-2025 by the cited notification, identifying the commodity description for tariff classification and placing the product within the concessional rate bracket under the revised schedule.
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