Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified periods.

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....Fermented Nata De Coco is classified under Tariff Item 21069099 as a food preparation not elsewhere specified or included, rather than under Chapter 20. Heading 2007 covers fruit jellies made by cooking or concentrating fruit juice or pulp with sugar, and a jelly-like appearance alone is insufficient. Microbial fermentation produces a distinct edible preparation, while Heading 2008 requires retention of the identity and essential character of an edible plant part. GST applies at 18% from 1 July 2017 to 21 September 2025 and at 5% from 22 September 2025.....