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        GST on unroasted ground nuts covers shelled or broken forms and excludes seed quality produce for a specified period. Ground nuts not roasted or otherwise cooked, whether or not shelled or broken, are classified under Schedule 1 for GST and attract the specified concessional rate, with an express exclusion for ground nuts of seed quality and applicability limited to the Schedule's stated temporal scope.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on unroasted ground nuts covers shelled or broken forms and excludes seed quality produce for a specified period.

                                Ground nuts not roasted or otherwise cooked, whether or not shelled or broken, are classified under Schedule 1 for GST and attract the specified concessional rate, with an express exclusion for ground nuts of seed quality and applicability limited to the Schedule's stated temporal scope.


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