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of <h1>Understanding GST Rates for Copra: IGST 5%, CGST 2.5% + SGST/UTGST 2.5%</h1> The text discusses the rates of tax for goods, specifically Copra, under GST. It clarifies the definition of Copra and the applicable GST rates, which are IGST at 5%, or CGST at 2.5% plus SGST/UTGST at 2.5%. The clarification is based on Circular No. 163/19/2021-GST dated 06.10.2021. The text also mentions an amendment made by notification no. 43/2017 dated 14-11-2017, which changed the previous classification of Copra other than seed quality.
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