Tapioca Flour from Dried Roots Classified Under HSN 2303.10, Subject to 5% GST, No Tax Exemption Available.

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....Classification of goods - Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers - The product is classifiable under HSN 2303.10 “Residues of Starch manufacture and similar residues” liable to tax (GST) @ 5% - Benefit of exemption not available - AAR....