Dried coconuts classified as copra under heading 1203, attracting 5% GST, confirms Authority for Advance Rulings.

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....Classification of goods - dried coconuts (shelled or peeled) used for human consumption - Copra is classified under heading 1203 irrespective of use - Hence, the impugned goods of the Applicant is only Copra and the same shall be classified under Heading 1203 thereby attracting GST rate of 5% - AAR....