GST rate for coffee beans (unroasted)

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....ST rate for coffee beans (unroasted)<br> Query (Issue) Started By: - Prashanth G Dated:- 1-5-2026 Last Reply Date:- 7-5-2026 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>I would like to know whether coffee beans unroasted (HSN 0901) is NIL rated or EXEMPTED. If EXEMPTED, please share the notification details. Thanks in advance. Reply By YAGAY andSUN: The Reply: Under GST, the disti....

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....nction between "Nil rated" and "Exempted" supply is critical. Nil-rated goods are taxable goods with rate 0%, whereas exempted goods are specifically covered by an exemption notification issued under section 11 of the CGST Act. In the case of coffee beans (unroasted) falling under HSN 0901: • As per the GST rate schedules, coffee beans, not roasted, are effectively subject to 0% GS....

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....T. • However, this 0% treatment is not merely "nil-rated" by classification, but is covered under exemption notifications, thereby making it an "exempt supply" in law. Relevant Notification (Key Legal Position): • Vide Notification No. 10/2025 - Integrated Tax (Rate) dated 17.09.2025, effective from 22.09.2025, unroasted coffee beans (HSN 0901) have been explicitly exe....

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....mpted from GST. Conclusion (Our View): • Prior to specific exemption entries, there was interpretational overlap due to schedule classification at 0%. • Post the above notification, the position is clear that unroasted coffee beans are "exempted goods" and not merely nil-rated goods. • Consequently, such supplies fall within the definition of "exempt suppl....

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....y" under section 2(47) of the CGST Act, triggering implications such as ITC restriction under section 17(2). In summary: Coffee beans (unroasted) under HSN 0901 are to be treated as EXEMPTED supplies (by notification), not just nil-rated, with Notification No. 10/2025-IT (Rate) being the governing exemption. Reply By Prashanth G: The Reply: Thanks a lot sir for detailed information.. ....

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.... Reply By Pinnacle Tax Advisor: The Reply: coffee beans not roasted is exempted goods (serial no. 60 of Notification No. 02/2017-Central Tax (Rate) &nbsp; Reply By Prashanth G: The Reply: Thanks for the reply sir<br> Discussion Forum - Knowledge Sharing ....