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GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Classification of goods - dried coconuts (shelled or peeled) ...


Dried coconuts classified as copra under heading 1203, attracting 5% GST, confirms Authority for Advance Rulings.

January 24, 2023

Case Laws     GST     AAR

Classification of goods - dried coconuts (shelled or peeled) used for human consumption - Copra is classified under heading 1203 irrespective of use - Hence, the impugned goods of the Applicant is only Copra and the same shall be classified under Heading 1203 thereby attracting GST rate of 5% - AAR

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