0801 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% or CGST @ 2.5% + SGST / UTGST @ 2.5%

Cashew nuts, whether or not shelled or peeled, desiccated coconuts Clarification Clarification regarding the distinction between fresh and dried fruits and nuts and applicable GST rates. [ See para 3 of Circular No. 163/19/2021-GST dated 06.10.2021 ] ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, Cashew nuts, whether or not shelled or peeled