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of <h1>Ground-nuts not roasted or cooked, shelled or broken, and seed quality exempt from GST, CGST, UTGST, SGST, IGST.</h1> Goods classified under ground-nuts, which are not roasted or otherwise cooked, whether shelled or broken, and of seed quality, are generally exempt from GST, including CGST, UTGST, SGST, and IGST.
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