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2020 (1) TMI 1510 - AUTHORITY FOR ADVANCE RULING, RAJASTHANClassification of goods - HSN Code - rate of GST - Copra i.e. edible dried coconut for human consumption - Copra i.e. inedible dried coconut for expression of coconut oil - Dried Coconut not used in expression of coconut oil - Dried Coconut used in expression of coconut oil - Desiccated Coconut that is dried and shredded flesh of coconut used for culinary purpose - HELD THAT:- Notification No. 2/2017- Central Tax (Rate) 28th June, 2017 at S.No. 47, the supply of goods “Coconuts, fresh or dried, whether or not shelled or peeled” are exempt from GST - supply of Copra other than of seed quality attracts GST @ 5% under the Notification No. 1/2017- Central Tax (Rate) 28th June, 2017 at S.No. 66. Desiccated coconuts - HELD THAT:- Desiccated coconuts attracts GST @ 5 % under Notification No. 1/2017- Central Tax (Rate) 28th June, 2017(as amended).
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