GST rate change: reduced tax on unroasted ground nuts, excluding seed quality, effective from the stated notification date. Unroasted ground nuts, whether shelled or broken but not of seed quality, are classified in Schedule I and subject to a GST rate of 5% effective 22 09 2025; the provision excludes seed quality ground nuts and is implemented by the referenced notification.
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Provisions expressly mentioned in the judgment/order text.
GST rate change: reduced tax on unroasted ground nuts, excluding seed quality, effective from the stated notification date.
Unroasted ground nuts, whether shelled or broken but not of seed quality, are classified in Schedule I and subject to a GST rate of 5% effective 22 09 2025; the provision excludes seed quality ground nuts and is implemented by the referenced notification.
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