GST rate on cashew nuts and desiccated coconuts remains applicable; guidance clarifies distinction between fresh and dried fruits. The supply of cashew nuts, whether or not shelled or peeled, and desiccated coconuts is listed in Schedule 1 and subject to the specified GST rate; amendment by notification preserved the Schedule entry for cashew nuts. Administrative clarification explains that the distinction between fresh and dried fruits and nuts controls which GST rate applies, with interpretive guidance provided in the referenced circular.