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of <h1>GST on Walnuts: 5% under IGST or 2.5% CGST + 2.5% SGST/UTGST per notification no. 27/2017.</h1> Walnuts, whether or not shelled, are subject to a Goods and Services Tax (GST) rate of either 5% under the Integrated Goods and Services Tax (IGST) or a combined rate of 2.5% Central Goods and Services Tax (CGST) plus 2.5% State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST). This rate was established by notification no. 27/2017 dated September 22, 2017.
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